gone理论(gone理论)Word文档格式.docx
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gone理论(gone理论)Word文档格式.docx
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greed
very
need
money,self-esteem,as
long
as
there
a
chance,and
post
will
not
be
found,he
lead
fraud,"
You
can
consider
your
money
gone"
(the
deceived
and,right
away).Therefore,have
clever
argument,namely"
greed,opportunities,needs
specific
environmental
exposure
factors
four,will
breed
fraud,prompted
property
rights,away
from
him"
.The
illustrated
follows:
analysis
editing]GONE
Fraud
(including
individuals
management)
complex
diverse
reason
for
fraud,and
common
fundamental
need"
.For
example,Chengdu
Hongguang
Industrial
Co.,Ltd.has
taken3years
profit
making
financial
reports
illegally
raised200million
yuan
funds.The
main
purpose
make
up
worsening
crisis.In
addition,fraudsters
have
needs.Such
shortage
cash
even
drug
or
gambling.According
behavioral
science,need
actually
constitutes
motivation
behavior.
1."
also
called"
factor"
.Motivation
key
behavior,proper
behavior
produces
appropriate
behavior,and
bad
easy
produce
improper
under
external
stimulation,namely
fraud.
Some
power2."
opportunity"
potential
master
enterprise
management,relative
information
superiority
management
work
itself
has
authority,if
it
acts
without
supervision
restriction,so
should
be,have
opportunity
through
illegal
operation
obtain
benefits
accounting.
3."
exposure"
includes
two
parts:
(1)
possibility
discovery
disclosure
fraudulent
practices;
(2)
nature
punishment
cheaters.
deceptive
concealed,and
discovering
exposing
such
affect
judgment
whether
committed
not.The
degree
related
before
implementation
act,so
give
fraudsters
enough
deterrence.
4."
greed"
gone
beyond
its
original
meaning,giving
broader
meaning:
low
moral
level.Morality
psychological
individuals,and
omnipresent
process
generation
realization.It
shows
kind
individual
value
judgment.Act
on
their
own
judgments
promote
of,do
conform
denied
waiver.Fraudsters
usually
consciousness
sense
negative
prevailed
find
reasonable
excuse
violating
good
standards,in
role,accounting
become
Enlightenment
China
1.,reduce
motives
(bad
need)
Alderfer
Maslow
(Aldefor)5level
needs
(physiological,safety,diplomacy,respect
self
realization)
simplified
ERG
proposed,namely
Exsit
(Sheng
Cun),Relation
(Social
Relations)
Grow
(self
growth).According
basic
classification
ERG3,
Consider
classified
motives.The
motivated
by
failure
meet
(economic)
needs.Poor
divided
into
types,one
directly
derived
unreasonable
caused
motivation,another
order
business
interests
motivation.
esteem
motivation.This
motive
based
human
social
relations.The
for"
esteem"
structure
prominent
state,or
qualitative
change
already
occurred,which
motivation.For
example,the
general
manager
get
accepted
praise,with
excellent
performance
reporting'
s
show
false,or
the"
travel"
public
consumption
pay
return
match,to
dignity.
(3)
actualization.In
affirmation
actualization
personal
value,a
prove
ability
means
fraud,which
requires
technology,intelligence
challenging
Motivation
subjective
being,and
impossible
eliminate
completely.Therefore,the
best
governance
measures
are
prevent
occurrence
motivation,so
include
following
contents.
establishment
standards
adheres
principle
separating
tax
law
accounting,and
improves
relevant
provisions
law.The
research
group
Anhui
Province
Accounting
Association
found
quality"
survey
disclosure,corporate
largely
reduce
burden
income,so
perspective
fraud,formulate
adhere
system
separation
use
evasion
motives.At
same
time,the
economic
stipulated
standard
(some
advanced)
regulated
soon
possible
law.
standardize
duty
managers"
operators
Chinese
especially
state-owned
large
part
control,but
few
residual
claim,the
operator
only
rely
high
consumer
needs.Hayashi
Wanda
(1997)
an
empirical
study
in1995from1991to
Chinese796state-owned
enterprises,production
costs
accounted
proportion
sales
rarely
change,but
fees
expenses
increased
dramatically,which
indicates
existence
consumer"
."
Duty
consumption"
operator'
power,but
excessive
demand
information.Therefore,it
must
standardized.Specification
establish
special
records,including
shareholders
board
directors
regularly
report
quota
review
reward
series
system,and
self-discipline
operators.
create
organizational
climate
employees'
bad"
realization"
motivation.Good
refers
certain
form,organizational
characteristics
enhance
interpersonal
communication,communication
understanding,to
self-esteem,mutual
trust,harmony,harmony
harmony
atmosphere.The
ways
atmosphere
honest
employees,open
smooth
communication
channels,fair
wages
bonuses,employee
assistance
programs,and
mechanisms
relieve
discontent.The
friction
conflict,and
avoid
inducing
realization.
2.reduce
opportunities
strengthening
internal
control
unit.The
COSO
Committee
defines
as:
participation
directors,managers,and
stakeholders
organization
provide
guarantees
achievement
various
objectives.These
goals
include:
Efficiency
benefit
activities.
reliability
report.
Third,legitimacy.
above
objectives
indicate
responsibility
detect
major
fraud,because
lack
do
prevention
fraud:
To
clear
treatment
all
transactions,we
take
criterion,and
cheating
basis
ignorance
system.
Second,the
written
process,increase
link
correlation
function,reduce
space.
audited
time,and
audit
personnel,audit
points,audit
procedures
results
dealt
detail,so
ensure
timeliness
audit.
Fourth,establish
containment,physical
containment
thin
record
containment.
Regular
test
adjustment.
full
play
role
audit.The
function
evaluate
appropriateness
effectiveness
enterprise,in
achieve
control,so
protect
assets,reduce
chance
fraud.The
inspection
evaluat
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