摘要
Inordertocurbaccountingembezzlements,thekeyideasupportedinthispaperrecommendsarevolutionfromthetopandfromthebottom.Thepaperisinterestedinthemanagerialpolicywhoseaccountingpracticesserveaslaunchpadforembezzlement.Tosucceedinthis,thetheoryofstructuro-managerialembezzlementofpublicfundsismobilized.Thesubjectistheanalysiswithaviewtopresentthefaceofmanagers-embezzlersofpublicfundsandtheiraccountingmechanismsofembezzlement.Theloopholesthattheseactors-embezzlersexploitarejudiciouslypresented.Itisthereforeimportanttoexplainthedeterminingprofilesofpublicfundsembezzlersandtheaccountingmechanismsused.Thepositivistapproachofaccountingthusconstitutesasecondtheoreticalbackinginsupportofthefirstonetoanswerthesequestions.Inordertoopposetheideaofembezzlementwithoutaccountingevidence,thisarticleadoptsaninterpretativeandexplanatoryapproachofcasesofembezzlementofpublicfundsofwhichaccountancyisthesecularlever.
出版日期
2019年02月12日(中国期刊网平台首次上网日期,不代表论文的发表时间)