虚假财务报告

上市公司虚假财务报告的博弈分析

Game Analysis on Fraudulent Financial Reporting of Listed Companies

论控股股东对上市公司虚假财务报告的责任

Controlling Shareholder 's Legal Responsibility to Fraudulent Financial Reporting

基于BP神经网络的虚假财务报告识别

Detection of Fraudulent Financial Statements Based on BP Neural Network

丑闻缠身的日本照相机制造商奥林巴斯（olympus）希望消除投资者对其资产负债表的疑虑，此前，该公司承认去年提交的虚假财务报告导致其违反了与银行的贷款协议。

Olympus , the scandal-hit Japanese camera maker , sought to reassure investors over its balance sheet after acknowledging that false accounting reports it submitted last year had put it in violation of loan agreements with its banks .

浅析虚假财务报告的成因及监管

Analysis on the Causes and Supervision of the False Financial Statement

防范企业提供虚假财务报告的对策

Measures to prevent the enterprises to provide false count reports

虚假财务报告成因及监管的理性思考

Rational Thinking on Causes and Oversight of Fraudulent Financial Reports

论虚假财务报告的防范

How to take precautions against false financial report

虚假财务报告成因分析

Analysis on Causes of Fraudulent Financial Reporting

第五章阐述了我国上市公司虚假财务报告的成因及综合治理，分别从上市公司违法造假的根源和虚假财务报告的综合治理两个方面进行了阐述。

The fifth part sets forth the cause of false report and its comprehensive administration .

独立审计人员的行为错位与虚假财务报告的产生存在一定的内在联系。

There are some relations between the improper behaviors of independent auditors and false financial report .

银行的虚假财务报告已引发了一片抗议声浪，但没有成功的诉讼案例。

The banks ' inaccurate financial statements have generated howls of protest but no successful litigation .

你签署了虚假财务报告。

You signed false financial statements .

虚假财务报告风险；

False financial report risk ;

虚假财务报告风险主要是因信息不对称下，目标公司的机会主义，以及审计活动本身存在风险而致；

False financial report risk mainly result from the opportunism of the targeted company for asymmetric information and audit risk ;

尽管中国股市在最近几年逐步成熟，但仍然充斥着各种欺诈行为，从内幕交易到虚假财务报告。

Although Chinese stock markets have matured in recent years , they are still rife with fraud , from insider trading to falsified financial reports .

上市公司往往采用利润操纵的方式编制虚假财务报告，或包装上市，圈占投资者的资金；

Listed company always draw ups deceitful finance report by manipulating the profits , or to appear on market by packing and occupy investor 's bankroll ;

纵观近几年国内外舞弊丑闻的频频爆发，企业提供虚假财务报告等违法违规的现象有愈演愈烈之势。

With the frequent outbreak of domestic and international fraud scandal , the phenomenon of false financial reports and other illegal ones has become increasingly strong trend .

基于独立董事的公司治理效应，独立董事制度对于防范上市公司虚假财务报告具有重要意义。

From the study on the theory and practice of independent directors , we can find that independent director system has an important significance for the prevention of false financial reports of listed companies .

伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。（4）中国的产业带及其发展。

With the development of security market of our country , the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors ' firms emerge in an endless stream .

鉴于这种现状，文章随后借鉴系统论的思维方式构建了无形资产审计理论框架，以期能指导无形资产审计实践，治理我国上市公司虚假财务报告现象。

In view of the fact , the article constructs an systematic audit theory frame for intangible assets , whose aim is to help the audit practice of intangible assets , and govern the fraud financial statements .

数据的庞大，损失的严重使得很多学者忽视了对财务报告失真本身的进一步研究，把财务报告粉饰、虚假财务报告混为一谈。

When the data and the expense is so striking , scholars ignored the nature of the distortion on financial statement , and they thought the dressing research on financial statement and the false financial statement were the same .

知识经济时代，上市公司存在利用无形资产进行盈余管理并提供虚假财务报告的行为，所以，本文从无形资产审计的角度研究虚假财务报告的治理。

In knowledge economy era , the listed company have been using intangible asset to manipulate its earnings and providing the false financial report , therefore , this article studies the intangible assets audit in order to govern the fraud financial statements .

美国是世界上最早建立审计委员会制度的国家，并有美国注册会计师协会、内部审计师协会、国家证券商协会、反对虚假财务报告委员会、法律协会等一系列组织研究审计委员会职责和功能。

America is a country that first established the audit committee system , it has the duty and function of America registered certified accountant association , internal auditor association , national negotiable securities association , against false financial statement committee , legal association , etc.

这间工厂用虚假的财务报告书企图掩盖其经营失败。

The factory tries to disguise its failure in false statements .

美国期货业可能再次遇挫。周一，一家中等规模经纪公司的客户账户遭冻结。该公司披露说，其创始人自杀未遂后入院，并且公司被指控发布虚假的财务报告，目前面临倒闭。

The U.S. futures industry faced another potential setback Monday after a midsize broker froze client accounts , disclosed that its founder had been hospitalized following a suicide attempt and faced closure after being accused of misstating financial records .

针对虚假注册资本给企业、社会、国家带来的危害，对虚假注册资本的产生、形式和对企业财务的影响进行了探讨。虚假注册资本产生虚假财务报告，违反了有关法规，扰乱了经济秩序。

Aiming to the harmful effects resulting from fake registered capital to the enterprise , this paper explores its cause and forms and the effects on enterprise 's financial affairs as well .