When a listed company has a strong sense of fraudulent motives, some imperfect interior corporate governance structure of listed companies provided an opportunity, and has become the most deep-seated reason of the fraud.
当上市公司有强烈的舞弊动机时,某些不完善的公司内部治理结构为上市公司提供了一个机会,且成为舞弊最深层次的原因。
参考来源 - 我国上市公司财务报告舞弊识别研究·2,447,543篇论文数据，部分数据来源于NoteExpress
对徇私的性质和地位，认为徇私是徇私舞弊型渎职犯罪的犯罪动机且为主观构成要件。
On the nature and status of gerrymandering that favoritism is favoritism of the crime of dereliction of crime and the motive for a subjective element.
本文在对舞弊的动机、成因、手段分析的基础上，提出当前遏制财务舞弊应实行特种审计制度和联合审计制度。
Based on the analysis of the motivation, cause, tricks of financial fraud, this article points out the special audit system and joint audit system to control the financial fraud.
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