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.

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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.

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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.

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