This chapter mainly analyses the definition of financial statements fraud, the difference of interrelated concept, the present situation and the harm.

本章主要对财务报告舞弊的定义，与相关概念的区别，我国上市公司财务报告舞弊的现状和危害进行了分析。

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All three companies have been unable to file timely financial statements because of the options situation, which included the arrest in Namibia last year of Jacob "Kobi" Alexander, the former Comverse chief executive.

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