舞弊

分支机构财务舞弊及其对策

Malpractices in finance by branch company and the countermeasures for it

会计人员并不是会计舞弊的始作俑者。

Accountants are not the starters of accounting malpractices .

选举舞弊的指控出现后，这次投票测验受到了广泛质疑。

The poll was widely discredited after allegations of ballot rigging .

反对派领导人说，选举中存在舞弊现象。

Opposition leaders said that the elections had been tainted by corruption .

比赛没有舞弊行为，裁判很公正。

It was a clean match , well refereed .

大范围的舞弊破坏了那次选举。

That election was marred by massive cheating .

因被控舞弊，在托德先生的坚持下重新进行了投票。

The ballot was re-run on Mr Todd 's insistence after accusations of malpractice .

政府经表决后决定对体育界的舞弊行为最高将处以4年监禁。

The government voted to punish corruption in sport with up to four years in jail

为了杜绝舞弊行为，英国体育委员会丝毫不会顾及个人的隐私或职业。

The British Sports Council is no respecter of privacy or careers as it tries to stamp out the cheats

就其最一般的意义上说，舞弊就是堕落，就是背离准则。

In its most general sense , corruption means the perversion or abandonment .

那家报纸断言市长有舞弊行为。

The newspaper alleged the mayor 's corrupt practices .

那老人痛斥了贪污舞弊

The old man reviled against corruption .

我确信，最近在中国的所有这些舞弊中，CEO们都可以说服自己他们的行为是可以接受的。

I am sure that in all of the recent frauds in China the CEO was able to justify to himself that his actions were acceptable .

基于LVQ神经网络的财务舞弊识别模型实证研究

The Empirical Studying on Detecting the Fraudulent Financial Statements Based on LVQ Neural Network

研究发现股权集中度、少数股东联盟、CEO任期、总经理董事长独立性和法制环境等因素在不同程度上对财务舞弊行为产生影响。

We conclude a result that factors of the ownership concentration , league of minor shareholders , CEO tenure , CEO duality and the law have effects on financial fraud .

T检验和Logistic回归分析发现，财务压力大的企业具备强烈的舞弊动机，而治理失败则会提高舞弊发生的机会；

The T test and Logistic regression analysis indicates that enterprises suffering tremendous financial pressure usually have strong motive for fraudulence , while corporate governance failures tend to increase the possibilities of the occurrence of fraudulence ;

结果显示：舞弊行为确实导致企业的财务结构出现异常状态，4种识别模型都具有一定的有效性，并且发现Logistic回归模型的识别率最高。

The result indicates that the fraud behavior does make listed corporations ' financial structure abnormal , and the four identification models all bear some validity while logistic regression analysis model can find the fraud financial reports most effectively .

据BDO称，中国生物科技并没有寻求银行给他们的舞弊行为提供帮助，而是直接建设了一个伪造的银行网站。

Rather than get the complicity of the bank , China-Biotics is alleged to have set up a fake bank website .

为此，以布什总统和美国国会为首的相关各部门、机构迅速做出反应，形成了以《萨班斯-奥克斯利法案》（简称SOX）为核心的一系列对会计舞弊事件的后续治理措施。

Hence President Bush and other departments and organizations headed by the congress have responded quickly and formulated aftermath measures with SOX at the core that target fraud accounting cases .

针对层出不穷的财务舞弊案例，新COSO框架下对内部控制和风险管理进行了新的补充和界定。

The internal control and venture management should be steered new supplement and defined under new COSO frame , owing to the finance fraud cases happening continuously .

21世纪初，安然、世通财务舞弊案件曝光，在研究其舞弊手段时可以发现，利用特别目的实体（SPE）进行利润高估及负债低估是其主要原因。

The early 21st century , Enron , WorldCom financial fraud exposure , the study can be found when the means of fraud , the use of " special purpose entities " over-estimated profit is the main reason .

第三部分，公司治理结构下的会计舞弊。

Part ⅲ, The accountant information fraud under corporate governance structure .

浅谈企业舞弊的形成原因及防范

Shallow views on Cause of Formation and Prevention of Enterprise Embezzlement

会计舞弊与审计舞弊的共生机理及其治理思路

Symbiosis of Mechanism and Countermeasures on Accounting Fraud and Audit Fraud

如果你舞弊，对别人以特别的尊重。

If you cheated , treat someone with special respect .

内部审计；预防舞弊；风险；措施。

Internal Audit ; the prevention of fraud ; risk ; measures .

财务舞弊行为已经逾越会计领域，成为一个社会问题。

Financial fraudulent behavior has been a social issue beyond accountant field .

财务舞弊的治理开始受到人们的关注。

Therefore , the governance of financial fraud begins to receive attention .

舞弊形成的内在因素是各种利益的驱动；

The intrinsic factors which causes embezzlement are various profits-driven ;

考试舞弊现象的分析及防御对策

Analysis and Countermeasures against the Phenomena of Cheating on Exams