디지털융복합연구 (Journal of Digital Convergence)

  • 제20권3호
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  • Pages.35-40
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  • 2022
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  • 2713-6434(pISSN)
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  • 2713-6442(eISSN)
한국디지털정책학회 (The Society of Digital Policy and Management)
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인터넷 시대 기업의 재무부정과 대책

Corporate Financial Fraud and Countermeasures in the Internet Era

  • 투고 : 2021.12.27
  • 심사 : 2022.03.20
  • 발행 : 2022.03.28
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초록

인터넷 시대의 도래와 COVID-19의 발생으로 많은 기업들이 온라인 거래를 진행하고 있다. 하지만 사이버경제가 작동하는 방식 때문에 거래금액과 고객번호 등을 허위로 조작해 재무부정을 벌이는 기업이 점차 늘고 있다. 본 연구의 목적은 인터넷 시대 기업의 재무부정 행위를 분석하고 해결책을 제시하는 것이다. 이에 본 연구는 중국 루이씽커피의 재무부정 행태를 예시로 분석하고 재무부정의 원인과 대응방안을 연구했다. 결과적으로 재무부정의 원인은 온라인 거래로 인한 현금흐름의 불투명성에 있다는 것을 발견했다. 본 연구는 기업 내부통제 시스템의 개선, 리스크 관리 시스템 개발, 종합적인 외부감독 시스템 구축을 제안했다.

With the advent of the internet age and the outbreak of COVID-19, many companies have embraced online trade. However, due to the way the cyber economy works, the number of companies engaged in financial fraud by falsifying their transaction amounts and customer numbers has been gradually increasing. The purpose of this study is to analyze financial fraud of companies in the Internet era and to present solutions. Therefore, this study analyzed the financial fraud behavior of Luckin Coffee in China as an example and studied the causes and countermeasures of financial fraud. As a result, it was found that the cause of financial fraud lies in the opacity of cash flows from online transactions. The recommendations proposed by this study is to improve internal control systems in companies, develop risk management system, and establish comprehensive external supervision system

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참고문헌

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