The Fraud Prevention Research Of The Person In Charge Of State-owned Enterprises

The fraud news of person in charge of state-owned enterprises are often found innewspapers, people’s disappointment of the offending person, the questioned sound of theother person in charge of SOEs are increasing. Frauds are still widespread around theperson in charge of SOEs, and bring serious consequences.They make people sufferhuge losses on the economy and bring very bad effect in the political influence due to theirspecial status, People’s trust of government and SOEs fall. The fraud of person in charge ofstate-owned enterprises has its reasons, and can be prevented before it happens.In this article, the fraud prevention is in the perspective of the person in charge ofSOEs. From this perspective, the fraud will be effectively curbed, because from themanagement of SOEs to curb fraud is a large area and strong efforts to prevent fraud and italso reduces the incidence of corruption in state-owned enterprises.This article introduce the background and significance firstly, followed by literaturereview, introducing research and achievements of scholars both at home and abroad. Afterthese, then introduce the basic concepts and theory.The following are analyzing the statusof the person in charge of SOEs’ fraud firstly, then analyzes the reasons of fraud from threeaspects: the pressure/motive, opportunity, excuse/rationalization, based on the fraudtriangle theory. Then introduce fraud prevention measures from three aspects: how toreduce stress, how to reduce the chance of fraud and how to reduce the excuse factor.