飞乐音响运营道德分析  

Analysis of Feilo Audio’s Operation Ethics

作　　者：曹东旭 

机构地区：[1]北京印刷学院,经济管理学院,北京

出　　处：《金融》2023年第4期911-917,共7页Finance

摘　　要：我国改革开放后越来越多的民众加入了投资者的行列,财务报表可以反映上市公司的财务状况、经营成果等信息,对投资者十分重要,但这要求信息披露具有真实性。随着我国金融市场不断扩大,公司运营中的非道德事件经常发生。本文以飞乐音响为分析对象,基于舞弊三角理论,运用案例研究法对飞乐音响财务舞弊期间的动因和手段进行研究分析。目的在于促进企业正视自身问题,减少舞弊事件的发生。More and more people have joined the ranks of investors after China’s reform and opening up. Financial statements can reflect the financial status, operating results and other information of listed companies, which are very important to investors, but this requires information disclosure with truthfulness. As China’s financial market continues to expand, non-ethical events in company operations occur frequently. This paper analyzes the motives and means during the financial fraud of Feilo Audio based on the fraud triangle theory and uses the case study method to research and analyze Feilo Audio. The purpose is to promote companies to face up to their problems and reduce the occurrence of fraud.

关 键 词：飞乐音响 财务舞弊 舞弊三角理论 

分 类 号：F27[经济管理—企业管理]