多年来，他前后有十几次试图欺诈、会计造假和贿赂。
Over the years, he has been tried more than a dozen times for fraud, false accounting or bribery.
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.
现有会计模式弊端具备会计造假的必然机制。
The shortcomings in the present accounting model invites accounting forgery.
近几年来，我国上市公司的会计造假行为屡禁不止。
In recent years, concocting behavior of accountancy in China's listed company hasn't been forbidden.
最近几年，无论在国内还是国外，企业会计造假现象层出不穷。
In recent years, both at home and abroad, the enterprise accounting fraud phenomenon emerge in endlessly.
必须健全法律法规，提高会计人员素质，并加大会计造假成本。
We should perfect laws and regulations, promote accountants quality and increase the cost in telling lies in accounting.
在当今中国的经济生活中，会计造假似乎已是司空见惯的事情。
In the economic life of contemporary China, false accounting information appears quite universal.
然而，最近几年，无论在国内还是国外，企业会计造假现象层出不穷。
However, no matter domestic or foreign, the phenomenon that enterprise's accountant makes the fake emerges in an endless stream in recent years.
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.
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.
近年来，随着一系列会计造假舞弊案的揭露，出现了审计行业的诚信危机。
In recent years, it appeared the crisis of honesty and credit in audit industry, following a series of accounting fraud and swindle being exposed.
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...
证券市场民事赔偿机制尚未建立，投资者向会计造假者主张赔偿还存在诸多障碍；
Without civil compensation mechanism in the security market, investors are faced with great obstacles when they claim on compensation to accounting fraud.
当前的会计造假现象印证了会计域内的风险，并已造成社会对会计行业的信任危机。
The current falsified accounts reflect the accounting risk, which have resulted in social crisis of confidence in the accounting profession.
东芝卷入了一场会计造假丑闻，东芝社长多年来要求下属有组织地掩盖差劲的财务数据。
Toshiba has been roiled by a profit-padding scandal, in which bosses for years systematically pushed their subordinates to cover up weak financial figures.
东芝卷入了一场会计造假丑闻，东芝社长多年来要求下属有组织地掩盖差劲的财务数据。
Toshiba a has been roiled by a profit-padding scandal, in which bosses for years systematically pushed their subordinates to cover up weak financial figures.
另一位保守党同僚汉宁·菲尔德勋爵，最近在会计造假方面被指控有六项罪名成立，并且很快会被判刑。
Another Tory peer, Lord Hanningfield, was recently convicted on six counts of false accounting and will soon be sentenced.
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.
最后说明，在契约不完善的条件下，经营者激励与约束机制不完善与会计造假两者存在着内在联系。
Lastly, show the inner relations between the management faultiness of the encouraging and constraining system and accounting cheat, under the condition of incomplete contract.
我将通过对会计造假产生的原因、环境、结果的分析，从而提出一些能够缓解这种危机的措施和治理的建议。
I through the cause of accounting fraud, environment, result analysis, and then puts forward some measures to alleviate the crisis and management methods.
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.
会计造假的原因是多方面的，包括公司治理结构不健全、内部人控制行为严重、公司管理层的自利行为、注册会计师执业不公等；
There are varies reasons for distortion in accounting including deficiency on company father frame, inboard control, manager self-benefit, CPA cheat and so on.
安然、世通等一系列财务舞弊和会计造假案件的发生，充分暴露了上市公司关键人物凌驾于内部控制之上，内部控制信息披露徒具形式等问题。
A series of financial fraud cases occurred continually in big company such as Enron, Worldcom, fully exposed that in a listed company the key management person always override its internal control.
不良的会计行为意味着要求多少储备金都于事无补，因为这些数字可以造假。
And bad accounting means it doesn't matter how much capital is said to be in reserve, because those Numbers may be phony.
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.
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.
随着经注册会计师审计的上市公司造假案件的频频曝光，注册会计师行业的信誉危机和执业风险日益加剧。
With the exposure of false cases of listed companies which are audited by CPA, the credit crisis and professional risks of CPA profession prick up more and more.
本文针对我国经济领域中存在的会计人员编造假账等问题，进行了主客观原因的分析，并提出了解决问题的措施和办法。
This text analyzes the problems of the accountants drawing up false account and puts forward the problem-solving measures and methods.
本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。
Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms' audit risk management become more exigent.
本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。
Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms' audit risk management become more exigent.
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