本文以一个新的视角观察和审视公司舞弊,而没有将其局限在财务报告舞弊内。根据美国注册舞弊检查师(ACFE)的调查,对舞弊进行分析,将对舞弊行分成三类,即贿赂和贪污、侵占资产、财务报告舞弊。并根据ACFE前主席Albrecht教授提出的舞弊三角理论,对舞弊形成原因进行分析。最后,结合舞弊三角理论,提出有关舞弊应对措施。 This article examines and examines corporate fraud in a new perspective without confining it to fraud in financial reporting. According to a survey conducted by the United States Registered Fraud Inspectorate (ACFE), an analysis of fraud will divide fraud into three categories: bribery and corruption, embezzlement of assets, and fraud in financial reporting. According to the fraud triangular theory put forward by Professor Albrecht, former chairman of ACFE, the causes of fraud were analyzed. Finally, combined with the corrupt triangle theory, put forward the relevant fraud measures.