| 职务舞弊原因理论述评 |
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| 引用本文： | 马新智,叶尔兰·库都孜. 职务舞弊原因理论述评[J]. 山西青年管理干部学院学报, 2006, 19(2): 58-61 |
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| 作者姓名： | 马新智 叶尔兰·库都孜 |
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| 作者单位： | 新疆大学,经济与管理学院,新疆,乌鲁木齐,830002 |
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| 摘 要： | 关于职务舞弊原因理论,国外学者主要的理论观点有三角形理论、GONE理论、风险因子说理论、冰山理论和罗伯特.克利特加德的两个公式理论。国内有代表性的有著名审计学家李若山先生对舞弊原因的系统分析。
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| 关 键 词： | 职务舞弊 原因理论 述评 |
| 文章编号： | 1008-8997(2006)02-0058-04 |
| 修稿时间： | 2006-01-15 |
Review on Theories of the Causes of Fraudulent Practices Related to Post |
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| MA Xin-zhin,YE Erlan· kuduzi. Review on Theories of the Causes of Fraudulent Practices Related to Post[J]. Journal of Shanxi College For Youth Administrators, 2006, 19(2): 58-61 |
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| Authors: | MA Xin-zhin YE Erlan· kuduzi |
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| Abstract: | Overseas learners stuying theories of the causes of fraudulent practices related to post mainly hold such theories as triangle theory,GONE theory,risk-element theory,iceberg theory,and two formula theories made by Robert Clothilda.At home,the representative theory is the systematic analysis on the cause of fraudulent practices relating to post made by Mr.Li Ruoshan,a famous auditor and learner. |
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| Keywords: | fraudulent practices relating to post theory on cause revies review |
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