基于GONE理论对国有企业职务消费的控制研究  

Study of Job-Related Consumption Control in State-Owned Enterprises Based on GONE Theory

作　　者：洪淼 

机构地区：[1]国网安徽省电力有限公司,安徽合肥230022

出　　处：《安徽电气工程职业技术学院学报》2017年第4期52-56,共5页Journal of Anhui Electrical Engineering Professional Technique College

摘　　要：文章主要阐述GONE理论,解释选择GONE理论作为识别职务消费舞弊的原因,并对国内外对职务消费管控的研究现状进行述评。GONE理论认为财务舞弊的发生是贪婪(Greed)、机会(Opportunity)、需要(Need)和暴露(Exposure)这四个因素的合力结果,四个因子相辅相成,缺一不可。基于此文章积极尝试从GONE视角出发,从GONE理论的四个因子及其相互关系对国有企业的职务消费舞弊行为进行了研究和分析,并对GONE理论识别职务消费舞弊的有效性进行验证。最后,从企业文化、职务消费具体管控措施、协同监督和薪酬化管理等方面提出规范职务消费管控的对策与建议。This paper defines GONE theory,explains why the theory serves to identify corruption in jobrelated consumption and reviews the current studies,both home and abroad,of management and control over job-related consumption. GONE believes that the accounting cheating comes from four necessary factors: greed,opportunity,need and exposure. It won't work without any of them. Based on this theory,this paper tends to study the job-related consumption corruption case of a state-owned enterprise by using GONE theory and the four factors' interrelationship,and then verifies the effectiveness of GONE to identify job-related consumption corruption. In the end,countermeasures are suggested to regulate the job-related consumption from such perspectives as corporate culture,specific control methods,cooperative supervision and salary management.

关 键 词：国有企业 GONE理论 职务消费 

分 类 号：F272.3[经济管理—企业管理]