In this paper, the reasons of different types of false accounting information are analyzed.
针对不同类别的会计信息失真探析其形成的原因。
The issue of false accounting information has been a focus in the mid 90's of 20th century.
自上世纪90年代中期以来，会计信息失真问题一直是会计领域研究的热点。
Over the years, he has been tried more than a dozen times for fraud, false accounting or bribery.
多年来，他前后有十几次试图欺诈、会计造假和贿赂。
Another Tory peer, Lord Hanningfield, was recently convicted on six counts of false accounting and will soon be sentenced.
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。
Howevry, according to present situation of accounting information, false accounting information still exists in a large scale.
然而从目前的会计信息状况来看，还存在很大程度的失真现象。
The internal motivation is disclosed by analyzing the impact of producers, users and authenticators on false accounting information.
分析了会计信息生产者、使用者、鉴证者对虚假会计信息的影响，阐述了上市公司会计信息失真的内在动因；
Accounting legal liability mainly refers that compiles and provides false accounting information, or called the responsibility of accountant creating fake.
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。
The latest example of this dilemma comes from UBS trader Kweku Adoboli, who was arrested on September 15 and is now facing charges of fraud and false accounting.
瑞银交易员奎库•阿多博利便是身处这种两难境地的最新证明。9月15日，奎库•阿多·博利被捕，现在正面临欺诈与账目造假两项指控。
In recent years, the problems of the accountants' professional morals caused by false accounting information have aroused more and more attention of the society.
近几年，由会计信息失真引发的会计职业道德问题越来越引起社会的关注。
Kweku Adoboli, 31, the trader charged with fraud and false accounting in connection with the losses, is expected to make a brief court appearance in London on Thursday.
奎库。阿杜·波利，31岁，这个交易员因涉嫌欺诈和伪造账目，造成损失而被起诉，预计周四将会在伦敦出庭。
False accounting is also called false accounting information, which is driven by profit internally and is caused by the lack sufficience of supervision externally.
假账亦叫虚假会计信息，其产生的内因是利益驱动，外因是会计监督不力。
In the field of accounting, internal accounting controls and some weak, there is financial balance control, providing false accounting information of the phenomenon.
在会计领域，有的企业内部会计控制薄弱，存在财务收支失控，提供虚假会计信息的现象。
The paper discusses important role of appointed accountant system in preventing false accounting information and strengthening supervision and restriction mechanism.
文章论述了实行会计委派制在防止会计信息失真、加强监督制约机制中的重大作用，并提出了五种具体操作方法。
The new countermeasure is trying to be obtained for restricting false accounting information in bank by using game theory to analyze and explain a series of problems.
本文试图从博弈论分析的角度对这一问题进行分析和解释，以期得出抑制银行会计信息失真行为的新对策。
Then, after we analyse the advantage and disadvantage of spotting technology existed, we propose a new train of thought to apply expert system to screening false accounting information.
然后，在分析现有识别技术的利弊之后，我们提出利用专家系统识别虚假会计信息的新思路。
He secured the downgrading of the charge of false accounting for private companies, with retrospective effect, thus making accusations against him barred under the statute of limitations.
他成功地将其名下公司的财务虚假案性质降格，并带有追溯效力，这样就把针对他的指控限制在了有限的法条范围之内。
The main reasons of false accounting information lie in pursuit of benefit and assumed accounting information . In China, there are some defects in corporate governance structure and legislation.
导致会计信息失真的原因主要是：利益驱动、虚构会计信息、我国公司治理机制存在制度构造上的问题以及立法和执法环节存在的问题。
This discussion would be implemented through the following three aspects: the influence on corporation, the role to prevent false accounting information, and the influence on financial management.
从对企业的影响，对抑制会计信息失真的作用，以及对财务管理方式的影响三个方面分别进行了论述。
However, the disclosure of accounting scandals repeated false information, causing major losses to investors, but also seriously disrupted the smooth functioning of the securities market.
但是，会计信息虚假披露丑闻屡禁不止，给投资者造成了重大的损失，同时也严重干扰了证券市场的顺利运行。
But its prerequisite is that listed company must be honest and creditable, the accounting information disclosed is true and believable, but not false.
但其前提是上市公司必须诚信，披露的会计信息是真实可信的，而非虚假的。
But partial accounting firms issue untrue, even false auditing Suggestions in order to pursuit their own benefits, which results in trustworthy crisis in the line of licensed public accountants.
但部分会计师事务所为追求自身利益对客户出具不真实甚至虚假的审计意见，使整个注册会计师行业出现诚信危机。
Accounting standards can't prevent the creation of false documents or backdated purchase orders.
会计准则不能防止虚假文件或提前结算采购订单的出现。
As accounting issues are complex, forensic accounting system should be established to take from low efficiency caused by false adjudgement.
由于会计问题的复杂性，还应当建立会计司法鉴定制度，以降低错误判决所带来的低效率。
It is important to keep faithfulness, adhere to principle and never do false accounts in accounting work.
诚信为本，操守为重，坚持准则，不作假帐，是会计职业道德建设的重要内容。
The article analyses the false public accounting information based on the theory of Institutional Economics and puts forward a few of Suggestions.
针对当今社会上存在的上市公司虚假会计信息现象，运用新制度经济学的理论进行分析，并在此基础上提出了有关防治对策。
Article 4 No organization or individual may instigate, instruct or force an enterprise to compile and tender a financial accounting report which is false or conceals any important fact.
第四条任何组织或者个人不得授意、指使、强令企业编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。
The foundation of the traditional accounting is a stable currency. The fluctuation of price brings up a problem of common information false to the traditional accountant.
传统会计是以币值稳定为基础的，物价变动给传统会计带来了一个普遍性的信息失真问题。
The foundation of the traditional accounting is a stable currency. The fluctuation of price brings up a problem of common information false to the traditional accountant.
传统会计是以币值稳定为基础的，物价变动给传统会计带来了一个普遍性的信息失真问题。
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