关联行为应以控制力的运用为披露标准，披露内容包括关系报告书、合并营业报告书和合并财务报告书。
The disclosure standard of affiliate actions should be the exercise of the controlling power, and the disclosing contents include the affiliate report, joint business report and joint account report.
在大学修管理学，以会计为主，包含电脑的运用。能理解财务报告。
University education in management with an emphasis on accounting, involving the use of computers. Able to comprehend financial statements.
二是运用“舞弊三角理论”进行实证分析，得出影响我国上市公司财务报告舞弊的压力因素、机会因素和借口因素。
The second is that I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure factors, opportunity factors and excuse factors;
应用推荐