financial fraud

The crime of financial fraud not only destroys the financial management order of the state, but also violates the property title.

金融诈骗罪不仅破坏国家金融管理秩序，而且侵犯财产所有权。

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.

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。

And analysis of financial reporting supply chain and value chain provides a new way to supervision of financial reporting, namely, financial fraud is prevented and quality of reporting is promoted based on corporate governance.

财务报告供应链和价值链的分析为财务报告的监管提供了一条新的思路，就是以公司治理为基础防范财务报告舞弊，提升财务报告质量。

Revising laws and regulations, perfecting financial report practice fraud crime regulation of civil liability further, raising the cost by a wide margin;

修改法律法规，进一步完善财务报告舞弊犯罪民事责任的规定，大幅提高舞弊成本；

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.

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。

For the financial fraud accounting fraud, it can be not only from the existing system and corporate governance structure to analyze the causes of the financial fraud, but also from the supervision of the listed companies of CPA auditing to find the financial fraud causes and solutions.

对于会计造假财务舞弊事件，人们可以从现存制度和公司治理结构出发分析财务舞弊的成因，也可以从上市公司注册会计师审计监督这一方面分析财务舞弊的原因，并提出相关对策。

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

在这种情形下，研究IPO财务造假问题就显得尤为必要。

With the exposure of a series of financial fraud of companies of U.S.A. such as Eron in 2002, panic mood has been shrouding the market of the developed capitalist countries all the time.

2002年，随着安然等一系列美国公司财务欺诈案件的曝光，恐慌情绪一直笼罩着发达资本主义国家的市场，同时，国内财经领域出现的混乱现象也开始引起国人的高度关注。

A CEO who decides to commit a financial fraud has significant power to alter the financial records to make it happen.

一位作出从事财务舞弊决定的CEO拥有相当大的权力，以修改财务信息来达成舞弊的目的。

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.

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。

Analysis showed that the stock market in China, listed companies financial reporting fraud occurs mainly from the pressure to avoid wearing hats or delisting.

分析发现在我国证券市场中，上市公司发生财务报告舞弊行为的压力主要来源于戴帽、退市。

Enterprises of lacking integrity often make financial fraud by fabricating false information, arbitrarily changing in inventory valuation, accounting nonstandard inventory cost and artificially adjusting account etc.

缺乏诚信的企业常常利用编造虚假资料、随意变更存货计价方法、存货成本核算不规范、人为调账等方式进行存货财务舞弊。

With the problem of fraudulent financial reporting becoming more and more serious among the listed companies of PRC, and thus economic consequence incurred, investors, creditors, government and institutions related have already taken the fraud into great consideration.

随着我国上市公司财务报告舞弊问题的日益严重和由此带来的严重的经济后果，财务报告舞弊问题业已引起广大投资者、债权人和政府主管部门以及会计准则制定机构的极大关注。

The fourth section describes a number of financial fraud crime problem.

第四部分介绍了集资诈骗罪的罪数问题。

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.

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, financial reporting fraud of listed company is becoming worse.

近年来，上市公司财务会计报告欺诈愈演愈烈，已经成为困扰全世界的难题。

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.

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。

Financial fraud is a conscious companies reporting accounting misstatements, false falsification of accounting surplus of conduct.

财务舞弊是企业有意识地错报漏报会计信息, 伪造盈余的会计造假行为.

Numerous financial report practice fraud crime incident have caused western theory circle, especially accounting field lasting concern of the issue, and formed a large number of research documents.

如此众多的财务报告舞弊犯罪事件导致西方理论界尤其是会计界对财务报告舞弊犯罪问题的持久关注，形成了大量研究文献。

The pattern of financial fraud of listed company, such as the fraud of profit manipulation and interest transfer by illegal related transactions, is analyzed through classical case.

本文将大股东控制下的我国上市公司财务欺诈行为大致分为两类：上市公司利润操纵行为和非公允关联交易下的利益转移，并用具体案例来说明。

Today, Bernard Madoff, architect of the world's biggest financial fraud, a$ 65bn Ponzi scheme that ruined thousands of investors, will learn his fate.

今天，全世界最大金融欺诈案的主谋伯纳德马多夫（Bernard Madoff）将得知自己的命运。马多夫设计的650亿美元庞氏骗局令成千上万投资者损失惨重。

To perfect corporate governance and to prevent financial fraud

完善公司治理结构与会计信息失真防范

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

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。

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

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。

He works in tandem with the Serious Fraud Office to investigate financial fraud.

他与欺诈重案办公室协同工作，以调查金融欺诈。

The company's financial problems followed the revelation of a major fraud scandal.

重大的欺诈丑闻被揭露之后，公司随之出现了财政问题。

Since nineties of the last century, financial fraud cases have taken place frequently, making it a widespread concern how to improve the supervision and the existing governance mechanisms of listed companies.

自20世纪90年代以来，财务舞弊和欺诈案件不断发生，如何改进我国上市公司现行的监督和治理机制已经成为各界广泛关注的问题。

So SNAI founded a financial fraud research center to do study.

本文的选题背景和研究意义近年来我国证券市场财务舞弊案层出不穷，以至上海国家会计学院专门成立了财务舞弊研究中心进行研究。

Financial fraud came into existence at the beginning that the joint-stock company appeared.

随着股份公司的出现，财务欺诈也随之出现。

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.

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。