会计造假

分析了ST公司盈余管理的特点，即：幅度较大，执行阻力较小，与会计造假存在联系，便于识别。

Features of the analysis of ST company earnings management , namely : more , do less resistance , contact with accounting fraud for easy identification .

中国医疗技术（ChinaMedicalTechnologies）&2011年12月，Glaucus指控这家在纳斯达克上市的中国医疗设备生产商存在会计造假，且对其董事长关联方拥有的一家公司支付过高款项。

China Medical Technologies , Inc. & In December 2011 , Glaucus accused the Nasdaq-listed Chinese medical device and equipment maker of accounting fraud and overpaying for a company owned by parties related to the chairman .

美国连串的会计造假丑闻，除了孕育了跨境性的【2002萨班斯&奥克斯利法案】（SOA）外，也速使各国政府进行改革，改革增加会计师的审计职业责任和审计法律责任。

Apart from breeding the supranational Sarbanes-Oxley Act of 2002 Corporate scandals in United States have urged governments of other countries to proceed reforms .

被控欺诈和会计造假的前瑞银（ubs）雇员奎库阿多博利（kwekuadoboli），曾在“deltaone”部门工作，而“deltaone”交易的核心就是，用不需要披露的交易策略复制某种回报模式。

Kweku Adoboli , the former UBS employee charged with fraud and false accounting , worked on a " Delta one " desk and the whole point of Delta one trading is to replicate a certain pattern of returns through trading strategies that need not be disclosed .

会计造假行为的法律治理与制度规范

The Law Governance and System Regulation of Deceptive Behaviors in Accountancy

上市公司会计造假的制度根源

The Systematic Origins Of Accountants ' Forgery In listed Companies

消费领域欺诈行为的成因及对策会计造假的现状、成因及防治对策

Current Situation , Cause and Prevention Measures of Account Cheating

会计造假已成为一种世界现象。

Manipulation of account has become a phenomenon all over the world .

会计造假严重地扰乱了整个社会经济发展秩序。

Accounting frauds seriously disturbs the order of social and economic development .

利用财务比率识别公司会计造假的方法

On the Methods of Identifying Company Accountant 's Counterfeiting with Financial Rate

上市公司会计造假原因探析

Analyzing the Causes of Accounting Forgeries of Listed Company

浅论会计造假及其防治措施

Discussion on Accountants Cooking Accounts and Its Preventive Measures

当前，大量的会计造假案使会计行业面临前所未有的信誉危机。

Nowadays , many finance concoctions make the accountancy face the unprecedented reputation crisis .

我国上市公司会计造假原因及对策

The Causes of Cooking Accounts and Counterplot for Listed Company Accounting of Our Country

会计造假的动机与行为分析

An Analysis of the Motives in Falsifying Accounts

从博弈论角度看我国的会计造假

The Analysis of Accounting Fabrication by Game Theory

频繁发生的会计造假案（如美国的安然事件，中国的银广厦事件、琼民源事件、猴王事件等），使有的会计信息使用者对会计信息的有用性产生怀疑。

These Incidents make some user to suspect whether accounting information is useful to them .

安然会计造假机制分析

Analysis on Enron 's Accounting Fraud Mechanism

在当今中国的经济生活中，会计造假似乎已是司空见惯的事情。

In the economic life of contemporary China , false accounting information appears quite universal .

近年来，资本市场接连出现一系列会计造假事件。

In recent years , a series of accounting falsifications continuously occurred in capital market .

企业会计造假漏洞与经济学分析

Economic Analysis and Cheating of Accounting

会计造假现象的经济学分析

Economic Analysis of Accounting Falsification

资本所有权和资本运作权的分离是会计造假产生的根本原因。

Separation of the ownership and the operation of capital is the basic cause of accounting forgery .

探讨会计造假的原因及防范措施，认为会计造假的根本原因是经济利益的驱动以及会计工作职业环境不佳。

The basic reason for accounting fabrication are economic benefits drive of accountants and the worse accounting environment .

最近几年，无论在国内还是国外，企业会计造假现象层出不穷。

In recent years , both at home and abroad , the enterprise accounting fraud phenomenon emerge in endlessly .

国际知名的公司企业接连不断爆出丑闻，会计造假，会计信息失真已成为一个全球性的问题。

The successive exposure of international corporation scandals and accounting fabrication has presented accounting information distortion as a global issue .

注册会计师造假原因透析及其治理再次，民事赔偿机制不健全，会计造假成本低；

Thirdly , the system of civil compensation is incomplete and the cost for accountants to cook accounts is low .

近年来，我国上市公司会计造假致使国内资本市场面临严峻挑战。

The cooking accounts of listed company of our country make domestic capital market face a serious challenge recent years .

我们知道资本市场是社会经济资源优化配置的场所，但由于一些通过会计造假而获得业绩的企业存在，使得资本市场难以充分发挥资源的优化配置作用，反倒成为那些不诚信的经营者牟取私利的工具。

As we know , the capital market is originally established to optimize the distribution of social and economic resources .

近年来，会计造假和财务欺诈案件层出不穷，引起社会各界对加强会计监管的广泛关注。

Untrue or fraudulent financial reporting has become more serious in recent years and aroused a great concern of the society .