基于舞弊三角理论的国企高管侵占型职务犯罪的识别及其防范-会计学专业论文.docxVIP

Contents1 Contents 1 Prefaces · 1 1．1 Backgroundand Significance 1 1．1．1 Background 1 1．1．2 Significance · ’1 1．2 Literature review 3 1．2．1 Research on mechanism ofprofessional crime ···············-····。 ’3 1．2．2 Research on recognition ofprofessional crime ’4 1．2．3 Research on measures to prevent the professional crime ············’6 1．2．4 Literature summery at home and abroad ·‘7 1．3 Basic ideas and Research methods ·7 1．3．1 Basic ideas ‘7 1．3．2 Researchmethods 8 1．4 Structural framework ‘8 2 The introduction to professional embezzlement committed by executives of state-owned enterprise and the fraud triangle theory ‘1 O 2．1 The concept of professional crime of executives of state-owned enterprise ·‘1 0 2．1．1 The definition of executives of state-owned enterprise ‘1 0 2．1．2 The connotation ofprofessional embezzlement committed of executives of state-owned enterprise ’10 2．1．3 The main means of professional embezzlement committed of executives of state—owned enterprise · ········· ·····-····· ·。11 2．2 The feature of professional embezzlement committed of executives of state-owned enterprise ·’12 2．2．1 The feature on subject ‘12 2．2．2 The feature on quantity ··13 2．2．3 The feature on regional distribution ·‘14 2．3 The fraud triangle theory ‘14 2．3．1 The basic theory ‘14 2．3．2 The contrast ofrelated theory ‘15 3 The analysis of mechanism of professional embezzlement committed by executives of state-owned enterprise based on the fraud triangle theory ··1 6 3．1 The pressure analysis of professional embezzlement committed of executives of 11I 万方数据 State．o啪ed State．o啪e