上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Fraud on accounting information of listed companies is a common phenomenon in global security market now days.
上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Nowadays, accounting information distortion of listed companies is a widespread problem on global stock markets.
防止计算机舞弊、会计信息失真、加强内部控制是高校财务管理亟待解决的问题。
It is need urgently that prevents computer's fraudulent practices and distortion of fiscal information, and enhance inner control.
新准则在会计信息失真的两大源头—盈余管理和会计舞弊方面，制定了有效遏制会计信息失真的会计和审计准则。
It will have a good influence on accounting information quality, which will restrain the two ways of accounting information distortion -surplus management and ac- counting fraud.
会计信息除了以上客观缺陷或无意失真问题外，还有一个重要问题就是人为舞弊。
Besides the above objective flaws or unintended distortion, there is an important issue: frauds by the act of man.
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.
当前我国上市公司会计信息失真的事例比比皆是，因此，审计委员会被赋予重要角色，在减少财务报告舞弊的发生方面有着广阔的应用空间。
Audit committee which is away of reducing fake financial information can be used widely when fake financial information is common in China's securities business now.
自会计信息质量低下被认为是公司财务舞弊发生的原因之一以后，会计信息成为人们关注的焦点。
Since the low quality of accounting information is considered to be one of the reasons that lead to financial scandal, accounting information has become the focus of attention.
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...
它不仅关系到审计人员发表审计意见的客观性，会计信息系统提供数据的可靠性和真实性，而且对防范电子财会数据舞弊具有重要作用。
Security not only audit ensures the objectivity of auditors and the reliability and authenticity of data from accountancy information system, but also prevents fraudulent practic…
它不仅关系到审计人员发表审计意见的客观性，会计信息系统提供数据的可靠性和真实性，而且对防范电子财会数据舞弊具有重要作用。
Security not only audit ensures the objectivity of auditors and the reliability and authenticity of data from accountancy information system, but also prevents fraudulent practic…
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