企业内部控制缺陷研究——高通公司出纳舞弊案

   企业管理中内部控制占据重要地位。内部控制为加强经济管理的需要而产生，其目的在于改善企业经营管理并提高经济效益。当企业出现内部控制缺陷，企业将面临风险。自我国的内部控制规范及其配套指引施行以来，认定内部控制缺陷并帮助企业治理缺陷是巨大的挑战。因此，企业内部控制缺陷研究的重要性不言而喻。本文通过研究高通出纳舞弊一案对企业内部控制缺陷进行分析，并关注我国内部控制环境和内部控制缺陷治理。本文还试图以更为新颖的视野从企业文化的角度来看待内部控制缺陷治理。
2011年，美国高通公司在华开设的两家分公司被曝光财务人员舞弊。该财务人员通过会计造假私自挪用并侵占了1100余万元的资产，在他被发现后最终受到了法律的惩罚。这一案件暴露出作为世界五百强的高通公司在华公司财务管理紊乱，并存在严重内部控制缺陷。本文针对该案，对我国内控制度环境下的内部控制缺陷进行研究。本文首先关注我国内控制度的发展，并同美国进行对比；其次将重点放在高通在华公司舞弊案本身，寻找舞弊案反映出的我国制度下的内部控制缺陷；最后尝试寻找内部控制缺陷治理的方法。
关键词：内部控制；内部控制缺陷；财务管理

Abstract
Management of enterprise internal control is very important. Internal control due to the need to strengthen economic management, its purpose is to improve the enterprise management and increasing economic benefit. When the enterprise suffers deficiencies in internal control, businesses will be at risk. Since the implementation of our internal control standard and its supporting guidelines, identified internal control deficiencies and help corporate governance defect is a great challenge. Therefore, the internal control defects importance of the study is self-evident. This article by Qualcomm cashier fraud case analysis of the internal control deficiencies, and focus on our internal control environment and internal control deficiencies governance. The paper also attempts a novel perspective to look at from the point of view of corporate culture deficiencies in internal control governance.
.In 2011, the United States Qualcomm Corp in China opened two branches are exposed to financial fraud. The financial staff by accounting fraud had embezzled and eroded more than 1,100 million RMB ,subject to legal penalties in the final after he was found .The case exposed as the world’s five hundred Qualcomm company’s financial management disorders, and there are serious deficiencies in internal control deficiencies in the institutional environment in China, This article is primarily concerned with our present system environment and internal control regulations, and compared with the United States ; Second ,the focus on the Qualcomm company in China fraud itself ,looking for the fraud reflected under our system of internal control deficiencies; Finally, try to find deficiencies in internal control governance.
Key words: Internal Control; Deficiencies in Internal Control; Financial Management 
          

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