虚假财务信息

浅议公司虚假财务信息与内部控制环境

Simple analysis of the fake financing information and internal control environment about the enterprises

对治理虚假财务信息的几点思考

Thoughts of the False Financial Information Abatement

我国上市公司虚假财务信息披露典型案例的评析和反思

The Analysis and Introspection of the Typical Cases of the False Annunciation on the Finance Information in the Domestic Listed Company

一些上市公司通过频繁变更会计师事务所以达到购买审计意见，掩盖虚假财务信息的目的。

Some listed companies through frequent changes in order to purchase audit opinion and cover up the purpose of false financial information .

这其中既包括了正常的会计师事务所变更，也不乏通过变更会计师事务所购买审计意见、掩盖虚假财务信息的情况。

It included not only the normal accounting firm change but also these who change auditors for good audit opinions and finance report .

投资者通过财务分析和阅读财务报表来评估他们所关注的上市公司的价值。然而，目前有些上市公司出于某种目的而发布虚假财务信息。

By using financial analysis and reading the financial report , the investors can evaluate the value of listed companies they concerned with .

近些年，我国企业内贪污舞弊现象较为严重，披露虚假财务信息现象层出不穷，企业整体效益不高。

In recent years , it is comparatively serious to Chinese enterprise corruption and fraud . The phenomenon of false financial information disclosure emerges in an endless stream , which make overall enterprises efficiency low .

本文就为金融业防范信贷风险，针对近年来金融业中一些法人客户出现提供虚假财务信息的现象，从而影响了金融信贷决策，进而导致金融资产的安全等问题进行阐述。

In this paper , to guard against credit risk for the financial industry , the financial sector over recent years there some corporate customers providing false financial information , and this affects the financial and credit policy , which led to the financial assets elaborate security issues .

规范且真实的信息披露是投资者进行决策的根本依据，而进行了舞弊的财务报告披露的是虚假的财务信息，会误导投资者的投资决策，严重损伤广大投资者的信心。

The standard information disclosure is the decision basis of investors . Therefore , the fraud financial reporting will mislead investors ; it also seriously hurts the confidence of majority investors .

因而推断在面临不利情形下，政治关联公司具有较弱动机披露真实的财务信息，最终通过舞弊向市场传递虚假的财务信息，政治关联与财务报告舞弊正相关。

Thus we can conclude that in the face of adverse circumstances , companies with political connection have weak motivation to disclose the true financial information and ultimately deliver false financial information to the market through fraud .