id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-8993	Zuo, Yuxian; Liu, He; Chen, Liankun	Analysis of financial fraud cases based on Fraud Triangle Theory: A Case Study of Blue Mountain Technology	2023	6	.pdf	application/pdf	3672	154	42	(hereinafter referred to as Blue Mountain Technology) as an example, through the fraud triangle theory, from the pressure, opportunity, excuse three aspects of in-depth analysis of the financial fraud of Blue Mountain Technology motivation, and put forward targeted preventive measures. Increase of deposit balance of Blue Mountain Technology Bank (Unit: ten thousand yuan) Reporting year Actual deposit balance Balance of book deposit Inflated amount Inflated ratio 2017 630.05 8,864.99 8,234.94 92.89% 2018 333.87 4,743.07 4,409.20 92.96% Data source: China Securities Regulatory Commission Administrative Penalty Decision (Blue Mountain Technology) 3.2.	cache/fbem-8993.pdf	txt/fbem-8993.txt