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piao fang zao jia lu jing fen xi ji shen ji jian yi
Author(s): 
Pages: 71-76
Year: Issue:  29
Journal: Finance and Accounting Monthly

Keyword:  舞弊三角理论票房造假审计主题舞弊审计;
Abstract: 在对产业价值链理论、博弈理论、舞弊三角理论这三大理论进行分析的基础上,本文试图构建票房造假路径分析框架并提出相应的审计建议。首先,结合案例,对票房舞弊三要素制片方、发片方、放映方进行系统分析,阐述了票房造假的手段和路径;然后,针对票房造假这一现象的复杂性,从审计主题视角指出对三方进行票房舞弊审计时应关注的侧重点,并对相关部门完善票房审计准则及治理政策提出相应的意见和建议;最后,对票房审计提出展望。
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