Part two is to analyze financial reporting fraud of listed company empirically.
第二部分为上市公司财务会计报告欺诈的现状研究。
Part three is to analyze the reasons of financial reporting fraud of listed company.
第三部分为上市公司财务会计报告欺诈的原因分析。
This paper analyzed the causes of financial reporting fraud, and then put forward some measures to prevent financial reporting fraud.
本文分析了我国财务报告舞弊产生的原因，继而提出防范财务报告舞弊的具体对策。
The empirical results show that: the establishment of audit committee is negatively related to the financial reporting fraud, but has no significant effect on the type of audit opinions.
实证结果显示：审计委员会的设立与财务报告舞弊负相关，对审计意见类型无显著影响。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
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。
In chapter 2, we make some statistic analysis on the general situation, fraudulent financial reporting types, profit effect, fraud method and the penalty degree about the 106 shares companies.
第二章对我国106家股上市公司舞弊的总体情况、舞弊类型、利润影响、舞弊的手段以及舞弊的处罚力度进行了统计分析。
In chapter 2, we make some statistic analysis on the general situation, fraudulent financial reporting types, profit effect, fraud method and the penalty degree about the 106 shares companies.
第二章对我国106家股上市公司舞弊的总体情况、舞弊类型、利润影响、舞弊的手段以及舞弊的处罚力度进行了统计分析。
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