虚假会计信息

2002年美国最大的能源公司通过构造特殊目的实体（specialpurposeentity，SPE）衍生金融工具、披露虚假会计信息最终破产；

U.S.A. biggest energy company went bankrupt for the structure of special purpose entity the ( Special Purpose Entity , SPE ) derivative , false accounting information finally in 2002 ;

必须根治虚假会计信息。

So the false accounting information must be gotten rid of .

虚假会计信息能带来许多非法利益。

The false accounting information can bring many illegal interests .

恶性竞争的后果是上市公司虚假会计信息泛滥。

As a result , unreal information of listed corporations is flooding .

大量的虚假会计信息的事实也说明我国审计服务市场存在失灵现象。

So much mendacious accounting information explains that there is ineffective in China .

虚假会计信息引发的民事赔偿问题探析

Analysis on civil compensation 's matter of listed company for false accounting information

浅析虚假会计信息的产生机理与治理

Analysis of the Generating Mechanism of False Accounting Information and the Governance Mechanism

人工智能技术在虚假会计信息发现机制中的应用

Application of artificial intelligence to detecting fraud accounting

虚假会计信息博弈解析

False Accounting Information : a Game Analysis

因此，要治理虚假会计信息，必须建立以会计信息治理为重心的新型公司治理结构。

If fathering false counting information , we must build new company fathering construction with counting information key .

由于会计信息质量对资本市场的决策者做出决策起到关键作用，由虚假会计信息，会计舞弊等违法行为导致的犯罪案件也逐年增多。

The quality of accounting information on capital markets plays a key role in decision-makers to make decisions .

虚假会计信息必然会造成决策失误和经济秩序混乱。

Fake accounting information inevitably brings about mistakes in policy-shaping as well as a chaos in the economic order .

本文通过对虚假会计信息产生的原因进行分析，在此基础上提出了提高会计信息质量的对策。

Through analyzing the reasons of false accountant information , countermeasures are put forward to improve the quality of AI .

当审计师识别出上市公司提供的虚假会计信息并披露该情况时，却面临着被解聘的结局。

When auditors identify false accounting information by the listed companies and disclose it , they are faced with dismissal .

分析了会计信息生产者、使用者、鉴证者对虚假会计信息的影响，阐述了上市公司会计信息失真的内在动因；

The internal motivation is disclosed by analyzing the impact of producers , users and authenticators on false accounting information .

阐述了会计人员应遵守的基本职业道德并分析了虚假会计信息产生的原因。

The paper expounds basic morality of profession that accounts should observe , and analyzes reasons for false accounting information yielding .

近年来上市公司披露虚假会计信息的案例时有发生，这得人们产生了信任危机。

Listed companies in recent years , cases of false accounting information disclosure often occur and people have a crisis of confidence .

首先，要坚持以人为本的理念，弘扬正气，加强道德教育，全面提高人的素质，杜绝虚假会计信息，保证会计信息的真实与完整；

First , carry forward humanism and social morality to improve the quality of accountants and ensure the accuracy of accounting information .

在上述分析基础上，提出了治理会计造假、消除虚假会计信息的政策建议。

Based on such analyses , the authors recommend some policies to be adopted to tackle accounting cheating and eliminate false accounting information .

政府与上市公司的博弈中，应提高监管水平，很好地治理上市公司披露虚假会计信息。

It also discusses how government departments improve their supervision and come up with countermeasures to combat false information publication of listed companies .

然而，虚假会计信息的大量存在，表明市场对虚假会计信息的需求大于对真实财务信息的需求。

However , the exiting of tremendous false accounting information have indicated that the market 's requirements of the false were larger than the truth .

只有在企业提供虚假会计信息所得到的预期收益小于等于零时，企业才会放弃作假。

The enterprises will not give up distortion unless the expected gain of distorted accounting information offered by them is equal or less than naught .

国内外上市公司制造虚假会计信息的现象严重扰乱了各国的证券市场和市场经济环境。

The accounting information fraud of the domestic and foreign listed companies disturbs severely the stock market and the market economic environment in the world .

第一部分分析上市公司虚假会计信息民事责任的性质，指出上市公司虚假会计信息民事责任的性质是特殊侵权民事责任。

The first part study the civil liability ' essence of false accounting information in listed company , regarding it as special torts of civil liability .

假账亦叫虚假会计信息，其产生的内因是利益驱动，外因是会计监督不力。

False accounting is also called false accounting information , which is driven by profit internally and is caused by the lack sufficience of supervision externally .

最后，针对我国会计信息失真与虚假会计信息披露的形成机理，本文从会计信息外部监管与内部控制两方面提出了相应的改进措施及制度安排。

At last , aiming for the potential reason , it puts forward counter-measures and system arrangements from the aspects of information supervision and inside control .

透视我国虚假会计信息产生根源的新视角&基于会计信息使用者的心理与行为分析

The Perspective of Our Country False Accounting Information Initiation from A New Angel of View : Resting On the Psychology and Behavior Analysis of Users of Accounting Information

当前，我国一些企业提供虚假会计信息的现象比较突出，失真的会计信息对投资者、债权人及宏观经济决策都会产生不利的影响。

At present , it is prominent for some enterprises in our country to provide false accountant information will produce unfavorable results to investors , creditors and macroeconomic policies .

与此同时，我们对现有虚假会计信息识别技术加以介绍，在总结会计信息操纵手段的基础之上设计出各会计科目的识别要点。

Meanwhile , we introduce false accounting information spotting technology existed , and design every main point of spotting accounting item on the basis of the accounting information manipulation .

内部控制的主要目标是减少虚假会计信息，保护资产的安全和完整，其基本目标仍是保证企业目标的实现。

The dominant goal of internal control is to reduce illusory accounting information , protect asset integrity and security , and guarantee to reach the firm 's target as well .