财务造假

在这种情形下，研究IPO财务造假问题就显得尤为必要。

In such circumstances , the study on financial fraud IPO is particularly necessary .

类似IPO财务造假事件的屡屡发生，严重影响股民对证券股票市场的态度和信心。

IPO financial fraud incidents occurred frequently , seriously affecting investors on the attitude and confidence in the stock market .

还有一家科技公司东南融通（longtopfinancial），其审计机构在发现该公司存在大量财务造假之后辞职。

The auditors to another tech company , Longtop financial , resigned after identifying numerous instances of fraud at the company .

上市公司财务造假行为的动因、手段及其防范

The Inducements , Methods and Prevention of Listed Companies ' Financial Cheating

在中国也出现了琼民源、红光实业等财务造假事件。

Joan China source , red light industrial and financial fraud case in China .

针对公司的财务造假问题，专家学者进行了大量的定性或者定量的研究，取得了一定的研究成果。

Some researchers make a lot of qualitative or quantitative researches and get some valuable conclusions .

两个月后，该公司承认存在财务造假行为，纳斯达克向其下达了逐客令。

Two months later , after it admitted misstatements , Nasdaq gave it its marching orders .

分析的结果表明，科龙公司存在着大量的盈余管理行为和财务造假行为。

The analysis result shows that there are a lot of earnings management and accounting forgery .

1720年的英国南海公司事件是世界上第一例上市公司财务造假案。

The British South-Sea Company Event happened in 1720 was the first case of Finance fraud .

我国上市公司财务造假行为的制度因素分析

The Analysis of the Institutional Factors on the Financial Statement Fraud in Our Country 's Listed Corporations

一个秩序良好的经济运行环境可以使包括上市公司在内的所有企业的财务造假得以抑制。

A economy with good order operation environment make companies include the listed companies ' financial fake have restrained .

然而，安然等系列财务造假案件的发生引起了人们对美国资本市场体系和财务呈报管制制度的反思。

However , a series of fraudulent accounts such as Enron arouse suspicions to the capital market system and financial reporting regulation .

当今世界无论是国内还是国外，爆出的财务造假丑闻，引起了学术界和商界的各方关注和研究和探讨。

Nowadays , either nationally or internationally , exposed financial fraud scandals triggered research and discussion in academic circle and business interests .

这就迫使洗钱者采取多种复杂的运作方式来洗钱，而雇用专业人士进行财务造假便成为惯用的伎俩。

Therefore , they manage many complicated approach to launder money . One idiomatic way is that hiring professionals to make financial fraud .

自从去年安然等诸多上市公司财务造假案件曝光后，注册会计师行业的行为规范在全世界范围内受到了广泛的关注，各国都对注册会计师行业加强了监督和管理，我国也不例外。

After the exposure of Enron and other financial cheats , many people focus on CPA industry , and many countries have strengthened it .

上市公司财务造假的事件屡见不鲜，其财务报告信息质量令人担忧。

The incidents that listed companies make the fake are of common occurrence , the financial report information quality of listed companies is troubling .

从1993年我国上市公司财务造假第一次被爆光，到1997、1998年出现造假高峰，乃至今日，仍然无法杜绝上市公司的财务虚假问题。

Since 1993 the first financial fraud report was found in China , the financial fraud of the listed company can 't stop even today .

目前我国上市公司财务造假问题非常严重，财务造假的表现形式呈现出隐蔽性和多样化的特点。

What is critical at present , however , is that misleading accounting reports are issued by listed corporations in various ways , often undetectable .

近年来，一系列财务造假、财务欺诈案件的频频曝光，内部控制信息披露问题引起了中外会计界的广泛关注。

In recent years , After a series financial fraud were exposed frequently , the information disclosure of causes an extensive focus in domestic and foreign accounting field .

无论是资本市场健全的美国，还是正处于发展阶段的我国资本市场，都曾经发生过具有轰动效应的财务造假案件。

Either in developed Capital Market-the US Capital Market or in the developing Capital Market-China Capital Market , startling financial fraud cases have had been reported more than once .

财务造假丑闻不能够归咎于股票期权制，采用其他形式的股权激励工具（如限制性股票），同样会存在推高股价上升的诱因。

Financial scandals should not be attributed to ESO , other equity-based compensation such as restricted stock could induce financial fraud as well , just to a different degree at all .

本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。

Particularly in the beginning of this century , a series of domestic and foreign famous business fraud and audit failure cases make accounting firms ' audit risk management become more exigent .

国内外资本市场上诚信危机、财务造假事件不断曝光，财务信息使用人从重视财务报告向重视内部控制转变。

Credibility crisis and financial fraud case are continuously exposed on the domestic and international capital markets . The user of financial information pays more attention to internal control than financial report .

财务造假引发社会对会计问题关注的同时，也使注册会计师与独立审计制度遭遇了发展困境。

It is financial cheating act that no only results in the situation that people highly focuses on our accounting system but also brings trouble to its development in our social auditing system .

二十一世纪以来，在不断涌现出财务造假丑闻以后，内部控制信息披露逐渐成为理论界和实务界探讨的重点。

Since a series of financial fraud scandals emerged in the first few years of 21 century , the disclosure of internal control information has become a main issue discussed by scholars and practitioners .

近年来，许多国内外知名企业都爆出了财务造假丑闻，严重打击了证券市场信誉，影响了资本市场的有效运转。

In recent years , there are so many financial fraud cases came out from famous enterprises , which had a negative effect on the reputation of security market and the efficiency of capital market .

尽管如此，公司财务造假现象一直没有消失，远的如1929年美国罗宾斯财务造假导致的美国股市的大崩溃，近的如2001年美国的安然公司事件都是典型的财务造假案例。

But the phenomenon of finance fraud never disappeared . The far finance fraud case is McKesson & Robbins event which resulted in the collapse of American stock market . The nearer one is the Enron event .

安然公司财务造假案引起世界轰动，注册会计师面临诚信危机，强化审计功能、提高审计质量成为当务之急。

Enron Corporation 's falseness in its financial affairs has aroused a great worldwide stir , thus chartered accountants are confronted with trust crisis . So it is most urgent to strengthen the auditing functions and raise the auditing quality .

近年来，国内外资本市场上发生了一系列财务造假和财务舞弊事件，让更多的投资者认识上市公司内部控制建立健全的重要性，由此学术界开始广泛关注内部控制信息披露的问题。

In recent years , there have been series of financial counterfeit and financial fraud events in the domestic and foreign capital market . More and more investors realize the importance of establishment and perfection of internal control of the listed company .

然而在我国，目前会计信息失真问题已成为困扰会计界的难题，财务造假丑闻源源不断，已给证券市场造成严重混乱。

In our country , however , the distortion of accounting information has been perplexing the people in accounting field at present and the financial fraud scandals have been coming up from time to time throwing securities market into a terrible confusion .