本文選題：收款人　切入點(diǎn)：處理過(guò)程　出處：《財(cái)會(huì)通訊》2014年34期 　論文類型：期刊論文

【摘要】：正一是傳統(tǒng)支票的特性及容易出現(xiàn)的問(wèn)題。由于支票是書(shū)面文件,在處理過(guò)程中經(jīng)過(guò)不同的人,不同的程序,在不同的地點(diǎn)移動(dòng),出現(xiàn)舞弊和錯(cuò)誤的機(jī)會(huì)很多;傳統(tǒng)支票在內(nèi)控上可能遭遇處理人員故意舞弊或無(wú)心的疏失,使支票的處理過(guò)程出現(xiàn)瑕疵,其可能面臨的情形有:(1)支票的竄改和偽造:更改支票金額、收款人、日期,以從中獲取利益;或未經(jīng)授權(quán)簽章偽造單據(jù)、簽名等等。由于經(jīng)手人員能實(shí)際接觸支票本身,因此竄改支票非常容易,而且只要支票
[Abstract]:One is the traditional check characteristics and problems. Because the check is written in the process by different people, different programs, moving in different locations, fraudulent and wrong a lot of opportunities; the traditional check may encounter processing personnel intentionally or unintentionally negligence in the internal fraud, the check the process defects, it may face the situation: (1) check the altered and forged: change the check amount, payee, date, in order to obtain benefits from it; or unauthorized signature forged documents, signature and so on. Because the handling personnel can contact the check itself, so very easy to check and change. As long as the check

【作者單位】： 西京學(xué)院;
【分類號(hào)】：F832.2;F275

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本文編號(hào)：1624558