本文關(guān)鍵詞： 反舞弊機(jī)制 內(nèi)部控制 京東商城　出處：《財(cái)務(wù)與會(huì)計(jì)》2017年07期 　論文類型：期刊論文

【摘要】：本文以京東商城等公司反舞弊事件切入,從全面理解反舞弊機(jī)制的內(nèi)涵、明確反舞弊機(jī)制的著力重點(diǎn)、提升反舞弊機(jī)制的決策層次、確保反舞弊機(jī)制的透明度等四方面探討了企業(yè)應(yīng)如何合理地構(gòu)建反舞弊機(jī)制,并提出應(yīng)堅(jiān)持內(nèi)部消化與公開曝光相結(jié)合、處罰和獎(jiǎng)勵(lì)相結(jié)合的原則以保障反舞弊機(jī)制的執(zhí)行效果。
[Abstract]:Based on the anti-fraud incident of JingDong Mall and other companies, this paper starts with a comprehensive understanding of the connotation of anti-fraud mechanism, clarifies the focus of anti-fraud mechanism, and promotes the decision-making level of anti-fraud mechanism. In order to ensure the transparency of the anti-fraud mechanism, this paper discusses how to construct the anti-fraud mechanism reasonably, and points out that the internal digestion should be combined with the public exposure. The principle of combining punishment and reward to ensure the enforcement effect of anti-fraud mechanism.
【作者單位】： 武漢大學(xué)經(jīng)濟(jì)與管理學(xué)院會(huì)計(jì)系;
【基金】：%E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank">國家自然科學(xué)基金<71672131>的資助
【分類號】：F715.5;F724.6
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本文編號：1513695