Financial fraud is a conscious companies reporting accounting misstatements, false falsification of accounting surplus of conduct.
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。
Results indicate accounting surplus has higher power explains changes of the value of listed companies than EVA, the study further shows that EVA still has high information content.
结果显示：会计指标比EVA指标与公司价值具有更高的相关性，但EVA指标仍然具有很高的信息含量。
Among numerous financial information revealed openly by the listed companies, most of the financial indexes that the investors pay the greatest attention to are close with the accounting surplus.
在上市公司公开披露的众多财务信息中，投资者最为关注的财务指标大都与会计盈余密切相关。
Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
投入资本，资本公积金、余公积金和未分配利润的各个项目，应当在会计报表中分列列示。
Accountant surplus was the most important information in all accounting information and was the important criterion in evaluating listed companies, so each one related benefits pay attention greatly.
财务报告上的会计盈余是诸多会计信息中最为重要的信息之一，也是对上市公司进行评价的重要指标，利益各方对其备加关注。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.
盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。
From the Angle of financial accounting, the human resources surplus concept is firstly introduced in this article.
从财务会计角度，引入人力资源剩余的概念，并以此为核心具体阐述了其形成和分配的核算。
Combining the changes of new accounting criterion, it analyses the new surplus management methods of the listed company in terms of each concrete criterion.
结合新会计准则的变化，从各个具体准则的角度分析了上市公司新的盈余管理手段和方法。
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.
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。
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...
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。
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