The Prevention Research Based On The Perspective Of Internal Control Of Minor Enterprise Accounting Fraud

The prevention and management of accounting fraud issue is always a difficult problem in the world in the field of trouble in the theoretical circle and practice circle,even in the global market economy highly developed today,accounting fraud is still enterprises difficult to cure the ills.In the past research,we pay more attention to the listing Corporation financial fraud and accounting information fraud,rather than the phenomenon of small and medium enterprises accounting fraud.Small and medium enterprises as the mainstay of the economic market,once its accounting fraud will shake the foundation of market economy system,and small and medium-sized enterprises occur accounting fraud behavior is mainly due to the internal control system is not sound caused by,although the current enterprise management of a major party is the internal control,company relative to the prevention of financial fraud,reduce loss degree and the capital benefit level of ascension have played a very important influence.Therefore,in today’s increasingly competitive market economy,small and medium enterprises need to gradually improve the internal control system.This paper tries to deeply study the phenomenon of accounting fraud in China’s small and medium enterprises and puts forward the solution to prevent accounting fraud from the perspective of internal control.In this paper,through the analysis of a large number of literature,literature reading and summary,the use of comparative research,case analysis,literature research methods,etc.:The first part is an introduction,which describes the significance,background and purpose of this article,the current situation of domestic and foreign analysis,research methods,research methods,innovation and deficiencies of this article.Secondly,will decribe the concept of internal control,the concept of accounting fraud,the influence of the internal control to accounting fraud and some other basic concepts in theory.This section constitutes the theoretical basis for this article,providing theory support for the subsequent case analysis.Thirdly,will illustrate a company "H".explain why we choose "H" as our example,what kinds of accouting fraud "H" has and what’s the internal control systems like within "H".Fourthly,according the analysis of the defects in the internal control system of "H" in the last section,will advise and put forward measures to prevent accounting fraud in "H".Finally,will draw the conclusion that the minor enterprises should establish their own scientific internal control systems to prevent accounting fraud and counter measures and suggestions are also given in this section.Minor enterprise’s accounting fraud governance issue is a complex and tedious,and the internal control mechanism is effective is an important factor of accounting fraud can be effective to prevent,small and medium-sized enterprise only establish a sound internal control system,in order to fundamentally prevent the generation of accounting fraud in the form of system.