基于舞弊三角理论的财务造假案例研究——以永安林业并购森源公司为例  

A Case Study of Financial Fraud Based on Fraud Triangle Theory—The Case of Yong'an Forestry's Merger and Acquisition of Moriyuan Company

作　　者：杨雯清 苏世伟[1] YANG Wenqing;SU Shiwei(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《中国林业经济》2024年第6期75-80,共6页China Forestry Economics

摘　　要：近年来,随着经济环境的变化,一些企业领导为了维护企业形象或追求短期利益,选择了财务造假这种不恰当的手段。这种行为不仅违反了法律法规,也损害了企业的长远发展和社会的信任。而林业作为我国经济体系的重要组成部分,其发展不仅关系到生态建设,还关系到社会的可持续发展等重大问题,在我国的经济体系中占据着至关重要的地位。因此,选取了一家具有代表性的林业企业——永安林业,作为案例进行深入探讨。首先对永安林业并购森源公司过程中涉及的财务造假事件进行了详细梳理,并剖析了其采用的财务造假手段;其次依据舞弊三角理论框架,围绕压力因素、机会因素以及合理化理由这三个核心方面,深入剖析了永安林业实施财务造假的动因及根源;最后,针对这些问题提出了具有针对性的解决策略与建议。In recent years,with the changes of the economic environment,some business leaders chose the inappropriate means of financial forgery to maintain their corporate image or pursue short-term interests.This kind of behavior not only violates laws and regulations,but also damages the long-term development of enterprises and social trust.As to forestry,as an important part of China's economic system,its development is not only related to the ecological construction,but also to the sustainable development of the society and other major issues,which occupies a crucial position in China's economic system.This study selects Yongan Forestry as a case for in-depth discussion.Firstly,we combed in detail the financial falsification events involved in the process of Yong'an Forestry's merger and acquisition of Senyuan Company,and analyzed the means of financial falsification;Secondly,by using the theoretical framework of the Fraud Triangle,around the three core aspects of pressure factors,opportunity factors,and rationalization reasons,we conducted in-depth analysis of Yong'an Forestry to implement the motivation and roots of the financial falsification;Finally,for above problems we put forward a targeted solution strategy and suggestion.

关 键 词：舞弊三角理论 永安林业 并购 财务造假 企业诚信 市场运行 财务管理 

分 类 号：F327[经济管理—产业经济] F230