本科论文摘 要驻足回眸，自 1997 年至今的 23 年中，中国企业一直处于快速蓬勃的发展之中，而舞弊审计的现象却层出不穷，紧随现代数字化和科技的广泛运用，利用职务的便利而采取非法侵占行为也日益呈现出隐蔽化的趋势，给施工企业带来了巨大的伤害。发现舞弊问题出现重大损失之后才采取相应的措施，即使会挽回些经济损失，但是对于整个企业的信誉和廉洁问题已经产生了不可挽救的损失，加强舞弊情况的梳理与分析和相对预防显得尤为必要。据不完全统计，被侵害的施工企业中各类企业占比最重的是民营施工企业，而施工企业舞弊的成因学说迄今为止众说纷纭。所以施工企业相关的组织都得强制加强对舞弊现象的检查和规避，以确保施工企业健康发展、经济利益不受损害。本文对施工企业的财务舞弊进行现状分析，从多个方面剖析施工企业审计舞弊情况，从而研究施工企业舞弊审计的相关特征和方式来寻求舞弊审计的根源，并且给予针对舞弊的相关建议或意见。关键字：施工企业，舞弊现象，审计本科论文AbstractLooking back, in the 23 years since 1997, Chinese enterprises have been in rapid and vigorous development, and the phenomenon of fraud audit is emerging in an endless stream, and the widespread use of technology and digital, taking advantage of their positions to take advantage of the trend of occultation, which has brought huge harm to construction enterprises. Only after finding out that there are significant losses in the fraud, can we take corresponding measures. Even though some economic losses will be recovered, there have been irreparable losses in the credibility and integrity of the whole enterprise. It is particularly necessary to strengthen the sorting and analysis of the fraud situation and relative prevention. According to incomplete statistics, private construction enterprises account for the largest proportion of all kinds of construction enterprises, and the theory of the causes of fraud in construction enterprises is so far divergent. All construction enterprises must strengthen...
