篇一：舞弊三角理论解析
毕 业 论 文
(本科生)
从舞弊三角理论解析舞弊现象
——巴林银行舞弊案的反思
学生姓名 _____汪中宙_______
指导教师 ____ 刘睿洁_______
级 别2006级
学 院 ___会计与财务学院_
专 业 ______审计学______
班 级06120101
学 号0512010151
二〇一〇年五月二十五日
摘要
进入21世纪以来，全球经济迅猛发展的同时，其负面影响是财务舞弊行为也日益的猖獗。近年来,许多国家的公司内部财务舞弊案频频发生,并且有愈演愈烈的趋势，这致使股东、债权人以及员工等都损失惨重。本文将从舞弊三角理论三因素角度对舞弊这一行为的发生进行分析。结合“巴林银行舞弊案”，通过舞弊三角理论从“压力”，“机会”和“借口”3个方面分析和探究案例中的那个实施舞弊员工的舞弊行为，并针对舞弊形成的3个因素提出降低舞弊三要素形成进而降低舞弊案发生概率的新思考，进一步探讨和促进舞弊的防范方法。
关键词：财务舞弊；舞弊三因素；压力；机会；借口
Abstract Into the 21st century, the rapid development of the global economy, while the negative impact of the financial fraud is increasingly rampant. In recent years, many countries, internal financial fraud cases occur frequently, and has intensified the trend, which resulted in the shareholders, creditors and employees are all losses. This fraud triangle theory from the perspective of the three factors in the occurrence of acts of fraud that were analyzed. Combination of "Bahrain bank fraud", by fraud triangle theory from the "pressure", "opportunity" and "excuse" three aspects of analysis and explore the case in the implementation of the fraud staff fraud, and fraud against the proposed formation of the three factors reduce fraud and thus reduce the formation of the three elements of the probability of fraud occurrence of new thinking, to further explore and promote ways to prevent fraud.
Key words: financial fraud, fraud triangle, pressure, opportunity,
excuse
目 录
引言 ................................................................................................................................ 4 一、
(一)
(二)
(三)
二、
(一)
(二)
(三)
(四)
三、 财务舞弊及其现状 .......................................................................................... 4 财务舞弊的定义 ........................................................................................... 4 员工层舞弊与管理层舞弊的区分 ............................................................... 5 财务舞弊的危害及其现状 ........................................................................... 5 舞弊三角理论 .................................................................................................. 6 舞弊三角理论 ............................................................................................... 6 压力 ............................................................................................................... 7 机会 ............................................................................................................... 7 借口 ............................................................................................................... 8 “巴林银行舞弊案”案例分析 ...................................................................... 8
巴林银行舞弊案 .................................................................................... 8
从舞弊三角理论的视角对“巴林银行舞弊案”的分析 .................... 9 （一） （二）
四、 降低舞弊概率发生的新思考 ........................................................................ 11
对降低舞弊三角形成的启示 .............................................................. 11
压力的管理 .......................................................................................... 14
机会的降低 .......................................................................................... 15
借口合理化的降低 .............................................................................. 17 （一） （二） （三） （四）
五、 总结 ................................................................................................................ 18
致谢 .............................................................................................................................. 19
参考文献 ...................................................................................................................... 20
引言
近年来,许多国家的公司内部财务舞弊案频频发生,并且有愈演愈烈的趋势，这致使股东、债权人以及员工等都损失惨重。这些舞弊案与公司环境，公司内部员工及方方面面都有着千丝万缕的关系。
例如一家银行的内控制度相当严格。每做一笔业务都要求有一个制单人（MAKER），一个复核人（CHECKER），这样两个人都明确了自己的职责所在，其起到了会计之间相互制约，互相监督的作用，也有利于减少错误的发生，避免错帐；操作员收到凭证必须严格执行双人验章，初审和复审人员应在凭证上签字确认；每个员工都有自己独有的ID和PASSWORD，登录电脑必须使用自己的ID及PASSWORD，不能外借，这样可以避免信息的泄露；银行对保密制度做得很严密，保密被划分了3个等级：外界级（低），公司级（中），员工级（高）。不同级别的保密要求员工做到不同的对待程度。
我们可以看到，虽然这家银行的内控做得很严格和完善，但是他的内部还是会有这样那样的空子可以钻。在2007年，这家银行的一名员工利用职务之便骗取客户35万元人民币拿做私用；这家银行的两名员工故意虚报抬高货物价值帮助客户带到高额贷款以收取不法利益。这些人为的空子是与内控制度有缺失或是漏洞相关，但是更多原因是取决于他们这些人的本身价值观，人生观或是对待工作的问题。
“巴林银行舞弊案”，很多文献更多的是把他与内控制度的完善，风险管理的加强或是金融衍生工具的监管联系在一起讨论，来寻求出防范舞弊的方法。本文通过分析此案例，并运用舞弊三角理论从“压力”，“机会”和“借口”3个方面来分析和探究本案例中实施舞弊员工的舞弊行为，并针对舞弊形成的3个因素提出降低舞弊三要素形成进而降低舞弊案发生概率的新思考，进一步探讨和促进舞弊的防范方法。
一、 财务舞弊及其现状
(一) 财务舞弊的定义
国际内部审计师协会（IIA）在1993 年发布的《内部审计实务标准》中指出，舞弊包含一系列故意的不正当和非法欺骗行为，这种行为是由一个组织外部
篇二：词汇学 语义三角形 Triangle of reference
Triangle of reference
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The triangle of reference (also known as the triangle of meaning[1] and the semantic triangle) is a model of how linguistic symbols are related to the
objects they represent. The triangle was published in The Meaning of Meaning
(1923) by Ogden and Richards.[2] While sometimes known as the
"Ogden/Richards triangle" the idea dates back until at least 1810, by Bernard Bolzano, in his Beitr?ge zu einer begründeteren Darstellung der Mathematik.
The relations between the triangular corners may be phrased more precisely in causal terms as follows:
1. The matter evokes the writer's thought.
2. The writer refers the matter to the symbol.
3. The symbol evokes the reader's thought.
4. The reader refers the symbol back to the matter.
Contents
[hide]
? ? ? ? ? ? 1 The communicative stand 6 External links
[edit] The communicative stand
Such a triangle represents ONE person, whereas communication takes place between TWO (objects, not necessarily persons). So imagine another triangle and consider that for the two to understand each other, the content that the "triangles" represent must fit or be aligned. Clearly, this calls for synchronisation and an interface as well as scale[disambiguation needed] among other things. Notice also, that we perceive the world mostly through our eyes and in alternative phases of seeing and not seeing with change in the environment as the most inmportant information to look for. Our eyes are lenses and we see a
surface (2D) in ONE direction (focusing) if we are stationary and the object is not moving either. This is why you may position yourself in one corner of the triangle and by replicating (mirroring) it, you will be able to see the whole picture, your cognitive epistemological and the ontological existential or physical model of life, the universe, existence, etc. combined.
[edit] Direction of fit
Main article: John Searle used the notion of "direction of fit" to create a taxonomy of illocutionary acts. [3] [4] World or intended Writer's
Referent → Thought
decoded ↓ encoded
Thought ← Symbol
Reader's extended or Word
Word-to-World Fit
Writer's THOUGHT retrieves SYMBOL suited to REFERENT, Word suited to World.
World-to-Word Fit
Reader's THOUGHT retrieves REFERENT suited to SYMBOL, World suited to Word.
Actually the arrows indicate that there is something exchanged between the two parties and it is a feedback cycle. Especially, if you imagine that the world is represented in both persons' mind and used for reality check. If you look at the triangle above again, then remember that reality check is not what is indicated there between the sign and the referent and mareked as "true', because a term or a sign is allocated "arbitrarily'. What you check for is the observance of the law of identity which requires you and your partner to sort out that you are talking about the same thing. So the chunk of reality and the term are replacable/interchangeable within limits and your concepts in the
mind as presented in some appropriate way are all related and mean the same thing. Usually the check does not stop there, your ideas must also be tested for feasibility and doability to make sure that they are "real" and not "phantasy". Reality check comes from consolidating your experience with other people's experience to avoid solipsism and/or by putting your ideas (projection) in practice (production) and see the reaction. Notice, however how vague the verbs used and how the concept of a fit itself is left unexplained in details.
[edit] The Delta Factor
Main article:
According to Walker Percy, the anthropological theories of the modern age "no longer work and the theories of the new age are not yet known". Percy therefore sees his task as coming up with a new theory of man, which he chooses to center on language, man's attribute that separates him from the animals. Percy regrets that no existing research really deals with the question of how language really works, of how human beings use and understand the symbols of linguistics. Percy puts this question into a sort of no-man's land, what he calls a "terra incognita", between linguistics and psychology. The Delta Factor, first published in January 1975, is Percy's theory of language on the one hand and his theory of man in a nutshell on the other, eventually to be expanded in The Message in the Bottle (1975).[5] It adapts itself to the story of Helen Keller's learning to say and sign the word 'water' while Annie Sullivan poured water over her hands and repeatedly made the signs for water into her hand. A behaviorist reading of this scene might draw a causal relationship such that in response to Sullivan's stimuli in her hand Keller made a connection in her brain between the sign and the substance. This is too
simplistic a reading, insists Percy. Keller was receiving from both the sign for water and the water itself, which make up a triangle together with Keller such that each corner leads to the other two corners. Percy argues that this
linguistic triangle is "absolutely irreducible" and serves as the building block for all of human intelligence. The moment when this Delta Δ entered the mind of man, he became man.
篇三：Bermuda-Triangle
Bermuda Triangle
The Bermuda Triangle, also known as the Devil's Sea, is a triangle-shaped stretch of ocean between Miami, Bermuda and Puerto Rico in the western part of the North Atlantic Ocean. In this area, numerous aircrafts and vessels had disappeared mysteriously and thousands of people lost their lives.
These unusual events date back in recorded history to 1493 and the first voyage of Christopher Columbus (1451–1506) to the New World. It is recorded in his log that the compass didn’t work within the area. Later from the year 1880 to 1976, there were some 158 disappearances occurred in this region. The disappearance in 1945 might be better known to us. Five navy aircrafts took off from a naval airport in southern Florida in perfect flying weather, on a routine training mission. Less than two hours later, they were completely lost, and the rescue plane sent to search for the search for the missing aircraft, and it, too, disappeared
The triangle has aroused considerable public interest. Historians, explorers, archaeologists and tourist have been crowding to this region. The masses who come to Bermuda bring the local people great economical benefits.
The mystery of the Bermuda Triangle is a great appeal to both the people who want to explore and investigate and the ones who want to
travel and experience. So we can say that the mystery of the region provide a wonderful tourism resource and stimulate the development of touring. Yet, for the sake of security people who come here should effect insurance and bear the cost of the guiding map and rescue when the accidents happen. Accordingly, it improve the development of the industry of insurance and shipping as well. That is to say, the expense of a person who come to Bermuda includes cost of the tourism and the insurance, if there were an accident, the rescue cost should be increased.
The Bermuda Triangle bring about disasters and also the benefits to our human. However, it still remain mysterious to us and wait us to explore it. We can believe that the day when we find the answer that are convincing to the mystery will see more profits and less lost.
《triangle》
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