而如何有效识别会计信息操纵，是亟待解决的问题，本文就我国上市公司会计信息操纵识别问题展开研究。
However, how to detect the accounting manipulations effectively is a hot issue recently. Thus this thesis investigates how to detect the accounting manipulations of listed companies in our country.
模型的应用验证了其在有效识别上市公司的会计信息操纵上具有普遍性，也显示FD的异常值应当引起充分的关注。
The universal application of our model when testing the existence of accounting manipulations has been proved. In addition, we should pay more attention on the abnormal value of FD.
会计信息失真是多方面原因造成的，操纵利润是其主要目的。
Accounting information distortion is caused by many reasons, manipulation of profit is its main purpose.
由于现行法规对合营及其会计处理尚缺乏明确的规定，给一些公司操纵会计利润及资产规模以可乘之机，影响了会计信息的可比性和真实性。
Due to lack of definite regulations in joint ventures and their accounting process, the existing codes and regulations give room for some companies to manipulate accounting profit and assets scope.
在对会计信息失真的结构分析的基础上，该文指出了虚拟交易的两种形式：违规性利润操纵与规则性利润操纵。
Basing on the analyses of accounting information distortion structure, this paper pointed out two kinds of forms of fictitious operation: rule-violating manipulating and rule manipulating.
在对会计信息失真的结构分析的基础上，该文指出了虚拟交易的两种形式：违规性利润操纵与规则性利润操纵。
Basing on the analyses of accounting information distortion structure, this paper pointed out two kinds of forms of fictitious operation: rule-violating manipulating and rule manipulating.
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