基于犯罪经济学的会计舞弊分析

Accounting Embezzlement Analysis on the Basis of Crime Economy

运用犯罪经济学的基本理论和方法对会计舞弊进行分析研究,必将拓宽人们对会计舞弊研究的思路,有利于人们对会计舞弊的深入认识和有效治理。在阐述犯罪经济学主要应用理论的基础上,从五个方面对会计舞弊进行了系统分析,提出了在当前情况下治理我国会计舞弊的四点建议。

The article makes analysis and research on accounting embezzlement with the basic theory and method of crime economy,which will definitely expand people＇s idea on accounting embezzlement study and be favorable for people＇s deep understanding and effective treatment of accounting embezzlement.On the basis of expanding on major application theories of crime economy,the article makes systematic analysis on accounting embezzlement from five aspects and brings forth four suggestions on dealing with accounting embezzlement in our country.