摘要
分析当前经济危机对企业财务舞弊的影响,从财务舞弊的三因素出发,指出经济危机对舞弊三角理论中的三要素都有刺激作用,必然将刺激舞弊活动愈演愈烈。
The paper focused on the influence of economic crisis on enterprise financial fraud. Based on the three elements of financial fraud, it pointed out that economic crisis has irritant action on the three elements of triangular theory, and it will stimtdate financial fraud so as to make the activities rage higher.
出处
《大连海事大学学报（社会科学版）》
2009年第4期105-106,共2页
Journal of Dalian Maritime University(Social Science Edition)
关键词
经济危机
财务舞弊
舞弊三角
economic crisis
financial fraud
fraud triangular
