| 人力资源素质与舞弊成因辨析 |
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| 引用本文： | 谭承艺.人力资源素质与舞弊成因辨析[J].南通航运职业技术学院学报,2012(2):6-10,63. |
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| 作者姓名： | 谭承艺 |
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| 作者单位： | 西蒙电气中国有限公司信息财务中心,江苏海安226600 |
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| 摘 要： | 文章在舞弊三角等舞弊成因理论的基础上,提出了人力资源素质是舞弊形成的关键因素,揭示了人力资源素质与其他舞弊成因的相互关系,阐明了人力资源素质成因对反舞弊工作积极的理论意义和现实指导作用
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| 关 键 词： | 舞弊成因 舞弊三角 舞弊金字塔 人力资源素质 |
An Analysis of Human Resources Quality and the Causes of Fraud |
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| TAN Cheng-yi.An Analysis of Human Resources Quality and the Causes of Fraud[J].Journal of Nantong Vocational & Technical Shipping College,2012(2):6-10,63. |
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| Authors: | TAN Cheng-yi |
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| Institution: | TAN Cheng-yi (Financial Information Center, Simon Electric (China) Co., Ltd., Hai＇ an 226600, China) |
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| Abstract: | Based on a series of theories related to the causes of fraud such as Fraud Triangle, this article points out that human resources quality constitutes a key factor leading to fraud, demonstrates the interaction between them, and elaborates on the theoretical significance and guiding role of human resources quality in terms of anti-fraud work. |
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| Keywords: | Cause of fraud Fraud triangle Fraud Pyramid Human resources quality |
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