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舞弊行为是一种欺骗行为,是特定制度背景下的产物,是当事人权衡利弊得失后做出的选择,具有严重危害性。舞弊三角形理论认为财务舞弊的形成必须同时具备压力、机会和自我合理化这三个因素,缺少了以上任何一项都构不成公司舞弊。本文从三因素这三个不同的角度进行分析,总结出公司舞弊发生的动因,进而从缓解压力、消除机会和借口三方面,得出公司舞弊的防治措施,在源头上遏制财务舞弊行为,实现成本最小化。
Fraudulent conduct is a deceptive act, a product under the background of a specific system, a choice made by the parties after weighing the pros and cons, which is seriously harmful. The theory of fraud triangle believes that the formation of financial fraud must have the three factors of pressure, opportunity and self-rationalization. The lack of any of the above can not constitute corporate fraud. This article analyzes the three factors from three different perspectives, summarizes the motivations of corporate fraud, and then from the ease of pressure, eliminate the opportunities and excuses three aspects of corporate fraud prevention and control measures to curb financial fraud at the source, to achieve Minimize costs.