基于舞弊三角理论探讨上市公司财务造假——以金亚科技为例

Discussion on Financial Fraud of Listed Companies Based on Fraud Triangle Theory:Taking Jinya Technology as an Example

资本市场财务舞弊现象层出不穷,如何识别上市公司财务造假已成为广大投资者热议的话题。本文选取金亚科技为研究对象,深入剖析其财务舞弊的全过程,并从舞弊三角理论的压力、机会、借口三个层次分析其财务舞弊的动因,并提出相关治理公司财务舞弊的对策。

The phenomenon of financial fraud in the capital market is endless.How to identify the financial fraud of listed companies has become a hot topic for investors.This article selects Jinya Technology as the research object,analyzes the entire process of financial fraud,and analyzes the causes of financial fraud from the three levels of pressure,opportunity and excuse of the fraud triangle theory,and proposes countermeasures to control financial fraud in companies.