第三部分为上市公司财务会计报告欺诈的原因分析。
Part three is to analyze the reasons of financial reporting fraud of listed company.
第二部分为上市公司财务会计报告欺诈的现状研究。
Part two is to analyze financial reporting fraud of listed company empirically.
近年来，我国证券市场上欺诈隐瞒事件令人触目惊心，显现了我国上市公司在投资者关系管理(irm)方面的严重缺失。
In recent years, fraud and disguise leave us all speechless from shock in our country stock market, and show that IRM of our country listed company imperfect and absent seriously.
任何人不得利用上市公司收购散布虚假信息，扰乱市场秩序或者进行其他欺诈活动。
No individuals shall spread false information, disturb the market order, or undertake other fraudulent activities by taking advantage of the takeover of the listed companies.
信息披露是上市公司与公众进行交流的最基本形式，对防止关联交易滥用具有重要作用，不仅是投资者进行科学投资决策的前提条件，而且是防止证券欺诈的重要手段。
Information disclosure is the basic form for a listed company to communicate with the public and also the most effective means to protect investors' legitimate rights and interests.
上市公司财务信息失真，欺诈上市的违法收益远大于案发后支付的违法成本。
Listing Corporation, the distortion ofthe accounting information fraud, illegal cost listed illegal income is far greater than afterthe payment.
随着二十世纪末亚洲金融危机的爆发和进入本世纪美国上市公司系列财务欺诈案件的曝光，公司治理问题逐渐成为全球共同关注的焦点。
With the outbreak of the Asian Financial fraud scandals of American listed companies at the very beginning of this century, corporate governance has become a global focus.
目前我国上市公司会计信息披露中存在较多问题，上市公司散布虚假信息、欺诈投资者的现象屡屡发生。
There are some existing problems in accounting information from present listed company, such as spreading messages that far from truth and defrauding the investors.
惠誉评级公司对在美国上市的35家中国公司进行了分析后，星期一公布报告说，这些公司面临被指控财务欺诈的风险超过了平均水平。
Fitch Ratings analyzed 35 U. s. -listed Chinese companies and said in a report Monday that they have an above average risk of facing fraud allegations.
第七条任何人不得利用上市公司回购股份从事内幕交易、纵证券交易价格和进行证券欺诈活动。
Article7: No one may take advantage of a Share buyback by a listed company to engage in insider trading, manipulate securities prices or engage in securities fraud.
第七条任何人不得利用上市公司回购股份从事内幕交易、纵证券交易价格和进行证券欺诈活动。
Article7: No one may take advantage of a Share buyback by a listed company to engage in insider trading, manipulate securities prices or engage in securities fraud.
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