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基于GONE理论的财务舞弊问题研究 被引量:1

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摘要 本文基于GONE理论,以云南绿大地生物科技股份有限公司财务舞弊为案例,分析了财务报告舞弊的原因,描述性分析了贪婪、机会、需要和暴露四个舞弊因子与绿大地财务舞弊的关系。基于此,本文提出了针对财务舞弊的治理措施,以改善财务舞弊现象。
作者 刘进进
出处 《中国乡镇企业会计》 2016年第3期175-176,共2页
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