本世纪初,国内外爆发出一连串的重大舞弊事件,如安然、世通、银广夏、科龙等,破坏了社会经济的和谐发展;此外,新时期的公司财务舞弊又呈现出现金舞弊泛滥成灾,舞弊数量直线攀升,串通舞弊日益深化,财务造假行为更具有技术性、隐蔽性等新特点。舞弊问题再次成为学术界和理论界议论的重点。然而,在防范舞弊过程中,大多数企业都将大部分的时间和资金用于舞弊、发现舞弊工作没做好,企业就会成为舞弊产生的摇篮。因此,实行公司财务舞弊全程控制非常重要。基于此,本文拟从预防、发现、调理和后续 At the beginning of this century, a series of major fraud cases broke out both at home and abroad, such as Enron, WorldCom, Yinchuangxia and Kelon, which undermined the harmonious social and economic development. In addition, the company’s financial fraudulence in the new period showed a flood of cash fraud As a result, the number of frauds plummeted, the collusion of collusion went further and the financial frauds were more technical and concealed. The problem of fraud has once again become the focus of discussion in academia and theorists. However, in the course of fraud prevention, most enterprises spend most of their time and money on fraud. If they find that fraud is not done well, they will become the cradle of fraud. Therefore, the implementation of corporate financial fraud control is very important. Based on this, this article from the prevention, discovery, conditioning and follow-up