三角理论下的会计舞弊成因分析与防范对策

Accounting Fraud Causal Analysis and Countermeasures Based on the Triangle Theory

会计舞弊三角形理论认为舞弊的产生由压力、机会和藉口三要素共同作用而成。文章分析了三要素的具体内容,提出了防范会计舞弊的对策。

Accounting fraud triangle theory is that the three elements： pressure,opportunities and excuse,work together and result in accounting fraud.This paper analyzes the three elements of the concrete content and puts forward the countermeasures against accounting fraud.