行政机关事业单位“小金库”的形成和治理——基于舞弊三角理论分析 |
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引用本文: | 曹晓娟. 行政机关事业单位“小金库”的形成和治理——基于舞弊三角理论分析[J]. 安徽警官职业学院学报, 2016, 0(2): 121-124. DOI: 10.3969/j.issn.1671-5101.2016.02.030 |
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作者姓名: | 曹晓娟 |
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作者单位: | 安徽省司法厅,安徽 合肥,230031 |
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摘 要: | 从内部审计工作的角度看,私设"小金库"是一种会计信息舞弊行为。依据舞弊三角理论分析,行政机关事业单位"小金库"的形成有其压力、动机、借口(自我合理化)等三个因素。因此,我们必须采取措施,缓解单位设立"小金库"的压力需求,使"小金库"设立者不需为;减少设立"小金库"的机会,使"小金库"设立者不能为或不敢为;消除设立"小金库"借口,使"小金库"设立者不愿为。
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关 键 词: | 行政机关事业单位 小金库 原因 治理 |
On the Formation and Governance of Slush Fund of the Administrative Departments and the Public Service Unit---Based on the Analysis of the Fraud Triangle Theory |
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Abstract: | From the perspective of the internal audit work, setting up "slush fund" is a kind of accounting information fraud. According to analysis of the fraud triangle theory, the administrative departments and the public service units has its pressure, motivation, excuse to set up a "slush fund". Therefore, we must take measures to alleviate the pressure of the units setting up a "slush fund", make "slush fund" unnecessary, reduce the opportunity to set up a "slush fund", eliminate the excuses to set up a "slush fund", and finally make people unwilling to set up"slush fund". |
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Keywords: | the administrative departments and the public service unit a slush fund reason |
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