基于CRIME理论视角下东方金钰财务舞弊分析

Analysis of Financial Fraud in Dongfang Jinyu from the Perspective of CRIME Theory

摘要: 近年来，随着资本市场的不断完善，我国经济得到了高速发展，但与此同时伴随着上市公司财务舞弊行为的频繁发生，这不仅极大损害了投资者的利益，还严重影响了资本市场的诚信机制。因此，对上市公司财务舞弊行为进行有效识别与采取防范手段极为重要。本文以东方金钰财务造假案件为例，运用CRIME理论，分别从舞弊行为人、舞弊手段、舞弊动因、监管机制、舞弊结果五个方面对东方金钰财务舞弊事件进行分析，并针对这五个方面提出有关的建议。希望对相关研究具有借鉴意义，以减少财务舞弊行为的发生。

Abstract: In recent years, with the continuous improvement of the capital market, China’s economy has achieved rapid development. However, at the same time, frequent financial fraud by listed companies has not only greatly damaged the interests of investors, but also seriously affected the integrity mechanism of the capital market. Therefore, it is extremely important to effectively identify and take preventive measures against financial fraud in listed companies. This article takes the financial fraud case of Dongfang Jinyu as an example, and uses CRIME theory to analyze the financial fraud incident of Dongfang Jinyu from five aspects: the fraudsters, fraud methods, fraud causes, regulatory mechanisms, and fraud results. Relevant suggestions are proposed for these five aspects. This article hopes it has reference significance for relevant research to reduce the occurrence of financial fraud.