基于舞弊三角理論的財(cái)務(wù)舞弊動(dòng)因分析——以亞太實(shí)業(yè)財(cái)務(wù)舞弊為例

1、目錄摘要(中文)………………………………………………………………………Ⅰ摘要(外文)………………………………………………………………………Ⅱ一、引言……………………………………………………………………………1二、財(cái)務(wù)舞弊動(dòng)因的國內(nèi)外文獻(xiàn)綜述……………………………………………1（一）國外文獻(xiàn)綜述（二）國內(nèi)文獻(xiàn)綜述三、基于財(cái)務(wù)舞弊三角理論的財(cái)務(wù)舞弊動(dòng)因分析框架…………………………2（一）壓力（二）機(jī)會(huì)（三）自我合理化四、亞太實(shí)業(yè)財(cái)務(wù)舞弊案例

2、分析…………………………………………………3（一）企業(yè)簡介（二）亞太實(shí)業(yè)財(cái)務(wù)舞弊（三）運(yùn)用財(cái)務(wù)舞弊三角理論分析亞太實(shí)業(yè)財(cái)務(wù)舞弊五、對(duì)策建議………………………………………………………………………8（一）完善公司內(nèi)部治理制度修補(bǔ)企業(yè)內(nèi)部控制缺陷。（二）加強(qiáng)對(duì)審計(jì)行業(yè)的監(jiān)管，增加審計(jì)失敗的成本。（三）完善法律制度，加強(qiáng)對(duì)上市公司的監(jiān)管。（四）加強(qiáng)對(duì)上市公司高管的責(zé)任、主人翁意識(shí)的培養(yǎng)。（五）全面推進(jìn)全社會(huì)誠信建設(shè)。參考文獻(xiàn)…………………………

3、………………………………………………11附錄外文譯文兩篇………………………………………………………………12致謝…………………………………………………………………………………21IAnAnalysisofFinancialFraudMotivationBasedonFraudTriangleThey——TakingHAINANYATAIindustrialdevelopmentasanExampleAbstractFinancialfr

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