而会计造假是降低会计信息质量的罪魁祸首。
Accounting fraud is primarily responsible for the lowering of accounting information quality.
会计信息失真的原因较多，主观造假引起的会计信息失真是最主要、最直接的原因。
Although the reasons for false information of accounting can be specified in many places, subjective fake making is its most representative and direct reason.
我国会计信息失真可分为会计信息的非法造假和会计人员的操作失误。
The distortions of accounting information in China include the illegally artificial accounting information and the misoperations of accountants.
国际知名的公司企业接连不断爆出丑闻，会计造假，会计信息失真已成为一个全球性的问题。
The successive exposure of international corporation scandals and accounting fabrication has presented accounting information distortion as a global issue.
然而，近些年来，国内外不断地发生一些会计造假的案件，使得各方对会计信息质量产生了质疑和不信任的危机。
However, in recent years, domestic and foreign has some accounting fraud cases, which makes the parties have a doubt and distrust of the crisis on the on the quality of accounting information.
财政舞弊是企业有意识地错报漏报会计信息，伪造盈利的会计造假行为。
Financial fraud is a conscious companies reporting accounting misstatements, false falsification of accounting surplus of conduct.
内部控制是影响公司经营状况和会计信息可靠性的重要因素，愈演愈烈的造假丑闻使我国监管机构已经意识到上市公司内部控制信息披露的重要性。
One of important reasons is the missing of the internal control, which is the key factor to the companies performance and the reliability of financial information.
财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为。
Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus...
会计法律责任主要是指编造和提供虚假会计信息，或称会计造假的责任。
Accounting legal liability mainly refers that compiles and provides false accounting information, or called the responsibility of accountant creating fake.
本文主要研究了造假引起的会计信息失真现象，共分为四个部分。
This text studies to concoct primarily causable accountancy's information loses the true phenomenon, being divided into four parts totally.
本文主要研究了造假引起的会计信息失真现象，共分为四个部分。
This text studies to concoct primarily causable accountancy's information loses the true phenomenon, being divided into four parts totally.
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