财务舞弊行为已经逾越会计领域，成为一个社会问题。
Financial fraudulent behavior has been a social issue beyond accountant field.
造假的税务成本极低，是农业上市公司财务舞弊行为频发的重要原因之一。
The very low tax cost of falsification should be one of the important causes of frequent financial frauds in some agricultural listed companies.
在文章最后，提出了完善上市公司治理机制的建议，以防范和解决财务舞弊行为。
At last, the thesis give some Suggestions about perfecting the corporate governance mechanisms of listed companies, so as to prevent and resolve the financial fraud.
因此，单从某一方面防范财务舞弊行为的发生，效果是不明显的，财务舞弊行为的防范是一个系统工程。
Therefore, the effect will be not obvious if preventing financial fraudulent behavior only from one certain side, for the prevention of financial fraudulent behavior is a systems engineering.
因此，证券市场自建立以来上市公司财务舞弊事件就从未间断，盈余管理成为我国上市公司的普遍行为。
Therefore, the financial frauds have never stopped since the stock market was founded. Earnings management has become a prevalent behavior of the listed companies.
乔斯华·罗恩提出财务报表保险制度，目的在于增强注册会计师独立性，抑制上市公司的舞弊行为。
Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs' independence and prevent the list companies from cheating.
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...
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...
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