信息虚假

上市公司信息虚假与会计市场的恶性竞争

Unreal Information of Listed Corporation and Unfair Competition in Accounting Market

IT的价值会计信息虚假的理性思考与调查分析

Investigation into False Accounting Information , Reflection and an Analysis

第一章会计信息虚假陈述概述。

Chapter ⅰ summaries misrepresentation in accounting information .

建立会计信息虚假陈述民事赔偿保障制度

To Establish the Civil Compensation 's Safeguarding System of Accounting Information 's Fictitious Statement

最后，指出会计信息虚假陈述的本质，即违反了会计信息披露制度。

Finally points out , the nature of misrepresentation in accounting information , that is , it violates accounting information disclosure system .

预测性财务信息虚假陈述行为民事责任制度是制约注册会计师信息披露行为的有效制度。

The forecast financial information misrepresentation civil liability system is an effective system to restrict the disclosure of Certified Public Accountants information .

本章介绍了会计信息虚假陈述的概念，探讨了会计信息虚假陈述的具体表现形式。

This chapter introduces the concept of misrepresentation in accounting information , and probes into the form of misrepresentation in accounting information , and .

在确认会计信息虚假陈述民事赔偿损失时，应充分考虑使投资者致损的其他因素，合理分担损失额。

And when calculating the loss , other factors concerning the investors ' loss as well as the fair share for the loss should be fully considered .

先离任后审计、说情干扰、信息虚假、评价标准欠缺等因素将招致审计的高风险；

The great risk of auditing comes from the audit after leaving office , pleading and disturbing false information and the shortage of appraising standard and so on .

但是，会计信息虚假披露丑闻屡禁不止，给投资者造成了重大的损失，同时也严重干扰了证券市场的顺利运行。

However , the disclosure of accounting scandals repeated false information , causing major losses to investors , but also seriously disrupted the smooth functioning of the securities market .

但随着证券市场的不断发展，当中所存在的问题也自渐显露，财务信息虚假披露就是其中问题之一。

With the continuous development of the securities market , of which the existence of the problem has become evident , false information disclosure of listed companies is a very serious problem .

随着上市公司会计信息虚假陈述证券民事诉讼浪潮的来临，我国急需建立专家证人制度，而注册会计师要想成为专家证人，必须具备一定的资格和能力。

With the listed companies ' accounting misrepresented information and increasing security civil ac - tions , our country needs to construct expert witness system and CPA wants to become an expert witness , they must have certain qualification and capacity .

本章首先从侵权法的构成四要件&虚假陈述行为、注册会计师的主观过错，损害事实以及因果关系四个方面论述了预测性财务信息虚假陈述民事责任构成。

This chapter begins from the four elements composition of the tort law & Misrepresentation , a certified public accountant of subjective fault , damage the facts and the causal relationship , discusses the constitution of predictability Civil Liability for Misrepresentation of financial information .

会计学、审计学、法学对会计信息虚假陈述重大事件的认定虽然侧重点有所不同，但基本的认定标准有二：即投资者决策标准和股价重大影响标准。

Although accounting , audit and law have different emphases of the great events of account information false statement , but the basic maintain standards are the standard of ″ investment decision making ″ and the standard of ″ huge effect of stock price ″ .

正当的远程工作确实存在，但据远程办公就业安置公司FlexJobs的CEO萨拉•萨顿•费尔说：“诈骗信息、虚假信息非常多，求职者很难找到真正的空缺职位”。

Legitimate work-at-home jobs do exist , but " it can be really hard to find real openings with all the scams and bogus business opportunities out there , " notes Sara Sutton fell , CEO of flexjobs .

香港证监会声称，香橼研究的报告中关于恒大的信息存在虚假或误导之处。

The SFC alleges the Citron report contained false or misleading information about Evergrande .

谈会计信息的虚假及防范措施

Falsity of accountant information and preventive measures

第八，完善上市公司内部治理，从内部遏制财务预测信息的虚假陈述行为。

Eighth , improve the internal governance of listed companies and contain the misrepresentations from the internal .

根据这项调查，美国谈判代表最可能采用的不道德策略与使用不当方式收集信息及虚假承诺有关。

According to the research , the unethical behaviour most likely to be used by US negotiators related to dubious information-gathering and false promises .

研究表明，新方法可以产生覆盖一定区域的包含大量地物信息的虚假图像，欺骗干扰效果远强于传统的虚假点目标干扰，具有很好的应用前景。

Results of both theory and simulation show that the jamming effect of the new approach is much better than that of false point-target jamming .

只有身份信息的虚假足以造成无法识别持卡人的时候，这种身份证明才是虚假的身份证明。没有非法占有目的而使用骗领的信用卡不构成本罪。

Only when the falsehood of such identification information makes impossible to identify the true holder of such credit card , such identification proof shall be false identification proof .

如果本申请中提供的信息有虚假内容，或者你故意省略或者不提供某些重要事实，一经发现可能会导致聘用单位重新考虑其聘用决定。

If any particulars given by you in this application are found to be false or if you wilfully omit or suppress any material facts , any offer of employment may be withdrawn .

发现披露的信息存在虚假记载、误导性陈述或重大遗漏的，或者发现存在应披露而未披露事项的，主办报价券商应要求挂牌公司进行更正或补充。

When discoveringthere are false records , misleading statements or material omissions , found in the information disclosed or failure to disclose information required to disclosewhat should be disclosed , master quotation bonders shall request the companycompanies-in-name to correct or supplement .

过去两年，最常见的手段之一是向访问用户弹出提示，警告称电脑存在病毒，然后提示用户为只会窃取账户信息的虚假安全软件掏钱。

One of the most common goals of the past two years has been to show visitors pop-up notices warning that their computers have a virus and then prompting them to pay for bogus security software that does nothing but steal financial account information .

大股东利用占用和转移上市公司资产、恶性关联交易、侵害性股利政策、操纵会计报告和发布虚假信息、虚假出资、增发和配股等手段掠夺中小股东的利益是其隧道行为的主要表现方式。

The major manifestation of tunneling is as follows : Occupy or transfer listed company assets , malicious affiliate transaction , invasive dividend policy , manipulate accounting report and releasing false information , a false capital contribution , secondary offerings and match stock and the like .

从宏观角度来看，假如企业的会计信息是虚假的，国家有关职能部门得不到真实的会计信息，就会在经济决策、经济管理、经济监督等方面犯下不可弥补的错误。

From the point of macroscopic , if accountant information of corporation is illusory , the involved functional department of our country can 't receive real accountant information and make the reparative difficultly mistakes in the respects of economic decision-making , economic manage , economic supervise and so on .

该算法将抛物线方程的坐标变换与随机Hough变换三点检测法结合起来检测任意方向的抛物线轨迹，并利用所检测到的点迹的速度信息来消除虚假目标。

This algorithm combines coordinate transformation of the parabolic equation and three-point detection algorithm based on randomized hough transform to detect parabolic tracks in any orientation , and employs the velocity information of detected tracks to delete false alarms .

从中发现：第一，年度报告中定量和定性会计信息都存在虚假陈述现象。

From which we find : First , illusive statement exists in quantitative information and qualitative information in annals .

不按照规定及时发布市场信息、发布虚假信息或泄露非公开信息；

It fails to timely release market information according to legal provisions , releases false information or reveals non-public information ;

上市公司信息披露的虚假性、不全面性、非主动性、滞后性及程序化和公式化等披露不规范问题仍大量存在。

Information disclosure of listed companies is still many problems about non-standard disclosure , such as falsity , incompleteness , non-initiatively , timelessness , and formulation .