人力资源素质与舞弊成因辨析

An Analysis of Human Resources Quality and the Causes of Fraud

文章在舞弊三角等舞弊成因理论的基础上,提出了人力资源素质是舞弊形成的关键因素,揭示了人力资源素质与其他舞弊成因的相互关系,阐明了人力资源素质成因对反舞弊工作积极的理论意义和现实指导作用。

Based on a series of theories related to the causes of fraud such as Fraud Triangle, this article points out that human resources quality constitutes a key factor leading to fraud, demonstrates the interaction between them, and elaborates on the theoretical significance and guiding role of human resources quality in terms of anti-fraud work.