第三部分为上市公司财务会计报告欺诈的原因分析。
Part three is to analyze the reasons of financial reporting fraud of listed company.
从这种意义上讲，透过一个广阔的视角对公司财务报告架构进行全面、综合的研究和分析，其必要性不言而喻。
In this sense, it's very important and necessary to conduct overall and comprehensive researches and analyses on company financial reporting regime from a broad perspective.
利润质量这一概念，在上市公司财务会计报告分析中十分重要。
The concept of profit quality is very important in the financial statement analysis of the listed securities companies.
本章主要对财务报告舞弊的定义，与相关概念的区别，我国上市公司财务报告舞弊的现状和危害进行了分析。
This chapter mainly analyses the definition of financial statements fraud, the difference of interrelated concept, the present situation and the harm.
二是运用“舞弊三角理论”进行实证分析，得出影响我国上市公司财务报告舞弊的压力因素、机会因素和借口因素。
The second is that I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure factors, opportunity factors and excuse factors;
二是运用“舞弊三角理论”进行实证分析，得出影响我国上市公司财务报告舞弊的压力因素、机会因素和借口因素。
The second is that I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure factors, opportunity factors and excuse factors;
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