基于CRIME理论的胜通集团财务造假案例研究
A Case Study on Financial Fraud of Shengtong Group Based on CRIME Theory

财务造假行为对我国资本市场造成多方面负面影响，研究如何防范该行为的发生具有重要的现实意义。胜通集团作为一家民营500强企业之一，仍未能避免实施财务造假行为，并被证监会收录为债券发行人财务造假的典型案件。CRIME理论以造假行为人、造假手段、造假动机、造假监督机制和造假产生的后果作为切入角度，通过对该理论的运用能够较为全面地对胜通集团财务造假行为进行剖析，在此基础上提出相应的治理建议，为财务造假行为的防范提供参考思路。
The act of financial fraud has negatively impacted China’s capital market in many ways, and it is of great practical importance to study how to prevent the occurrence of this act. As one of the top 500 private enterprises, Shengtong Group has not been able to avoid committing financial fraud and has been included by the CSRC as a typical case of financial fraud of bond issuers. CRIME theory takes cooks, recipes, incentives, monitoring and end results as the starting point, and through the application of this theory, we can conduct a more comprehensive analysis of the financial fraud of Shengtong Group. And on this basis, put forward corresponding governance recommendations to provide reference ideas for the prevention of financial fraud.