The Research On Typical Case Of State-owned Financial Personnel' Misappropriation Of Money From The Perspective Of Internal Control

State owned enterprises are prone to forming defects in the construction and execution of internal control of funds.They are prone to embezzling monetary funds and other fraudulent practices.They are representative,and it is necessary to study the characteristics,motives,opportunities,excuses and prevention strategies of the embezzlement of financial personnel in state-owned enterprises.Based on the theory of internal control of Monetary Fund,absorbing the research results including the fraud triangle theory,using case study method and inductive analysis,normative research method,selecting 20 typical cases to analyze and summarize research conclusions are as follows: first,after the direct public funds stored in private accounts,and private use business convenience of public funds account funds into personal accounts and private income is not accounted for and direct misappropriation,and pretending to sign posing as reimbursement impersonator behavior,is the basic characteristics of financial personnel for misappropriation of funds.Second,increasing personal income and personal use of two kinds of orientations are the basic motives for the appropriation of funds.The former includes three cases,that is,buying financial products,buying stocks and borrowing public interest by others.The latter includes two cases of debt repayment and personal consumption.Third,it is a basic opportunity to mismanage bank accounts,manage capital receipts and payments illegally,authorize the examination and approval,and implement low cost and false supervision system.Fourth,it is a basic excuse for misappropriating funds to meet leadership requirements,to borrow temporarily,to tide over difficulties temporarily,to start at a good starting point,to help others and others to not find it.In order to solve the above problems,starting from the theory of internal control framework,Strong culture puts forward the enterprise monetary fund internal control,the optimization of operation organization and financial internal control system,to strengthen the information and communication,improve the comprehensive key positions of separation and rotation system,strictly regulate the management of bank accounts,improve capital payment procedures,the implementation of standardized use of seal and bill,strengthen financial supervision and improve inventory control strategy,authorization and approval.With the theoretical value and certain norms and practical significance to explore the characteristics of perfect monetary fund misappropriation of financial personnel and the basic law,this paper studies the internal control theory and Application guide,guides enterprises toimprove the internal control system and implementation measures,to prevent and control of monetary funds misappropriation.