财务信息失真

上市公司财务信息失真原因剖析。

The reason of financial information distortion of listed company .

财务信息失真是上市公司普遍存在的问题。

It exists widely in listed company that finance information is deceitful .

阐明了上市公司财务信息失真的现状。

It points out the reality of financial fraudulent disclosure of listed company .

财务信息失真既有客观方面的原因，也有主观方面的原因？

The causation of false financial information lies in both objective and subjective aspects .

公司财务信息失真促成了独立董事制度变化吗？

Can Financial Information Distortion Events Prompt the Companies Revise the System of Independent Directors ?

上市公司财务信息失真的表现形式。

The exposure of financial information distortion .

解析财务信息失真

Analyze the Financial Information Distortion

主要表现在：企业间相互拖欠严重，企业合同违约率极高，大量逃废银行债务，财务信息失真等方方面面。

It lies in every aspect of the social economic life : the debts owed to each other among enterprises are serious , the rate of violation of enterprise 's contract is extremely high ;

企业财务信息失真的严重危害为各国政府所重视，也成为会计学界研究的重点课题？近年来，盈余管理一直是国外会计学界广泛关注的研究话题。

The serious harm of false financial information is paid much attention by different governments and has become key disciplinary subject researched by accounting field / realm . Recent years the problem of earning management is a hot issue in western accounting field .

企业管理者和其他利益相关者都需要获得准确、相关的会计信息，而我国财务会计信息失真的现象严重，严重影响了社会主义市场经济的秩序。

Enterprises management and other people around the enterprises need the exact and correlational information , but the accounting information in China is mendacity . It interrupts greatly the socialist market economic order .

本文从财务报告信息失真与内部控制评价的关系入手，阐明管理层建立并维持有效的内部控制评价制度能够有效地防范财务报告信息失真。

This article that began with the relation of the financial statements reliability and internal control evaluation , illustrates internal control evaluation that should be established by management can achieve reliable financial statements effectively .

从财务报告看财务信息失真

Viewing Untruth of Accounting Information from Financial Statements

提高会计规则的执行有效程度，是治理公司财务信息偏误和失真的重要途径。

It is an important approach enhancing the effectiveness of accounting rules in execution in order to control the financial information bias in corporate governance .

本文从内部控制演进的两条道路出发，研究了财务报告内部控制与企业风险管理的契合点&财务报告信息失真的防范。

Based on the two evolution directions of the internal control , this paper discussed how to prevent distortion of financial information & based on the financial reporting and internal control of the converging point of enterprise risk management .

内部财务控制使企业得以强身健体，防范内部管理失控，防止财务信息失真，从而可以有效防治经济犯罪现象的发生；

Internal finance control can make enterprises stronger and guarantee the validity of internal management and the reality of the accounting information to prevent occurance of economic crimes .

本文旨在以现金流量为基础建立一套企业财务危机预警的方法，以解决当前财务危机预警方法存在的问题以及财务信息失真导致的财务预警失效。

In order to solve the existing problem that lies in the current financial warning methods and that the invalidation caused by financial information distortion , the thesis made a method-which provided a series of cash flow prediction index , to warn financial crisis based on the cash flow information .

本系统的功能基本涵盖了高校财务审批业务范围，能有效的提高财务管理水平，从根本上解决以往财务审批中信息失真、管理失控的问题。

Besides , the function of the system basically covers the business scope of college financial approval , hence improving financial management level effectively and solving financial information distortion and management control issues in previous financial approvals fundamentally .

财务披露管理方式的多样化可以减少直接操纵盈余数据的行为，这对于改善我国目前存在的财务信息严重失真问题大有裨益。

Diversification of the managing methods could reduce the necessity of directly manipulating earnings data , so it can help to improve the quality of financial information in Chinese capital market .