摘要
数字经济与传统财务工作的深度融合,强化了企业财务决策支持能力,提升了企业治理效率,但企业财务人员舞弊行为仍然层出不穷。为探索治理财务人员舞弊行为的有效途径,本文将行为经济学理论与GONE理论相结合,构建财务人员个体心理、群体心理、企业内部环境、企业外部环境四个影响因素对财务舞弊行为的诱导框架,解析数字经济时代财务人员的个性心理和群体心理,探讨企业内部环境和外部环境对财务人员财务舞弊行为的作用机理,并提出财务人员财务舞弊行为的治理对策。
The deep integration of digital economy and traditional financial work has strengthened the support for corporate financial decision-making and enhanced the efficiency of corporate governance.However,the fraud behaviors of corporate financial personnel still crop up here and there.In order to explore the approaches to address fraud behaviors by financial personnel,this paper combines behavioral economics theory with GONE theory,constructs an inducement framework that encompasses the individual psychology,group psychology,internal organizational environment,and external environment as influencing factors on financial fraud behaviors to analyze the individual psychology and group psychology of financial personnel in the digital economy era and discuss the mechanism of internal and external environment of enterprises on financial fraud behaviors by financial personnel,and proposes strategies for governing financial fraud behaviors by financial personnel.
作者
邹志文
昂瑞
ZOU Zhi-wen;ANG Rui(School of Accounting,Anhui Wenda University of Information Engineering,Hefei 231201,China)
出处
《长春师范大学学报》
2023年第11期46-50,共5页
Journal of Changchun Normal University
基金
安徽省高校科研项目“基于价值实现目标的安徽科技企业加速器建设路径研究”(2022AH040350)
安徽文达信息工程学院校级科研基金项目“数字经济时代财务人员非理性财务舞弊行为的治理研究”(XSK2021A03)。
