认知偏差与国企高管职务舞弊行为决策

Cognitive bias and decision-making of occupational fraud of senior executives in state-owned enterprises

基于行为决策理论、有限理性理论以及信息加工理论构建国企高管职务舞弊决策双曲线贴现模型、信息加工传递模型,编制国企高管职务舞弊认知偏差测评量表。通过探究国企高管职务舞弊行为决策的心理学法则,提出基于制度背景、个人特质和情境因素等层面的国企高管职务舞弊认知纠偏。通过纠偏和对治国企高管扭曲的认知偏差,有效抑制和防范国企高管职务舞弊行为,维护国有资产财产安全,促进资源合理有效配置。

Based on behavioral decision-making theory, bounded rationality theory and information processing theory, the hyperbolic discount model and information processing transmission model are constructed concerning the occupational fraud decision-making of senior executives in state-owned enterprises, and the measurement scale is prepared about the cognitive bias of occupational fraud among senior executives of state-owned enterprises. By exploring the psychological rules of decision-making on occupational fraud of state-owned enterprise executives, the cognitive correction of occupational fraud of state-owned enterprise executives is proposed based on institutional background, personal characteristics and situational factors. By correcting and managing the cognitive bias of distorted state-owned enterprise executives, the occupational fraud of state-owned enterprise executives can be restrained and prevented effectively, so as to safeguard the security of state-owned assets and property and promote the rational and effective allocation of resources.