本文關(guān)鍵詞：我國(guó)財(cái)務(wù)舞弊行為分析及控制模式研究，，由筆耕文化傳播整理發(fā)布。

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財(cái)務(wù)舞弊行為

     The result of our empirical study shows that the basic reason why a lot of earnings management and financial frauds have appeared in security market is that the companies are eager to meet relevant supervision needs such as to gain the qualifications for seeking financing by listing on the stock market, get stock dividend right and avoid being forced to withdraw from the market or receive special treatment.

     實(shí)證研究結(jié)果表明,證券市場(chǎng)上大量的盈余管理乃至財(cái)務(wù)舞弊行為,其根本動(dòng)因在于達(dá)到有關(guān)監(jiān)管要求,如獲取上市融資資格、取得配股資格、避免退市或特別處理等。

短句來源

     How to Guard Against Financial Fraudulent Practices in Branches of Enterprise

     如何防范企業(yè)分支機(jī)構(gòu)的財(cái)務(wù)舞弊行為

短句來源

     With the developing of market economy,economic activities of businesses become more complicated,in the meantime financial fraudulent practices occur frequently,if not guard against,it would damege whole benefit of businesses.

     隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,企業(yè)經(jīng)濟(jì)活動(dòng)越來越復(fù)雜化,設(shè)立分支機(jī)構(gòu)十分普遍,財(cái)務(wù)舞弊行為時(shí)有發(fā)生,如不加以防范,將危害到企業(yè)的整體利益。

短句來源

     Research on Chinese Financial Fraudulent Behavior Analysis and Control Model

     我國(guó)財(cái)務(wù)舞弊行為分析及控制模式研究

短句來源

     The cases of fraudulent financial statements prove that financial statement fraud of listed companies has reduced the quality of accounting information heavily, and impaired investors' confidence, moreover prevented the securities market from playing the role of optimizing allocation of resources.

     從瓊民源、紅光實(shí)業(yè)、藍(lán)田股份到銀廣夏事件，這一系列造假案件一再證明：我國(guó)上市公司的財(cái)務(wù)舞弊行為影響廣泛，嚴(yán)重地降低了收益等會(huì)計(jì)信息的質(zhì)量，極大地挫傷了廣大投資者的信心，損害了證券市場(chǎng)優(yōu)化資源配置功能的發(fā)揮，阻礙了市場(chǎng)經(jīng)濟(jì)健康、穩(wěn)定的發(fā)展。

短句來源

     As to how to govern financial fraud of listed companies,the author puts forward some countermeasures and suggestions from the aspects of internal governance of listed companies,supervision mechanism,and policies and rules of laws.

     對(duì)如何治理中國(guó)上市公司財(cái)務(wù)舞弊行為,筆者從上市公司內(nèi)部管理,監(jiān)督機(jī)制和政策法規(guī)等方面提出了若干對(duì)策和建議。

短句來源

     Finally,we give suggestions for preventing financial fraud and improving corporate governance system in China.

     最后,本文針對(duì)這些結(jié)論對(duì)我國(guó)上市公司如何通過公司治理機(jī)制改進(jìn)或解決財(cái)務(wù)舞弊行為提出了若干政策性建議。

短句來源

     It does huge harm to the society, not only damaging the interests of investors, but also destroying the running mechanism of whole capital market along with the principle of "justice, equity and publicity".

     它給社會(huì)帶來極大的危害,財(cái)務(wù)舞弊行為不僅損害了投資者的利益,而且破壞了整個(gè)資本市場(chǎng)的運(yùn)行機(jī)制和“公平”、“公正”、“公開”的原則。

短句來源

更多       

     On Financial Behavior

     論財(cái)務(wù)行為

短句來源

     How to Guard Against Financial Fraudulent Practices in Branches of Enterprise

     如何防范企業(yè)分支機(jī)構(gòu)的財(cái)務(wù)舞弊行為

短句來源

     Research on Chinese Financial Fraudulent Behavior Analysis and Control Model

     我國(guó)財(cái)務(wù)舞弊行為分析及控制模式研究

短句來源

     New Theory of Behavior Finance

     行為財(cái)務(wù)管理新論

短句來源

     The Research on the Behavior of Accounting Fraud

     會(huì)計(jì)舞弊行為研究

短句來源

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  financial frauds

Financial frauds and pseudo-states in the Pacific Islands

Since 1990 financial frauds have been associated with pseudo-states in thePacific Islands, particularly the Dominion of Melchizedek.

Corporate governance aims to minimize the chances of corruption, malpractices, financial frauds and misconduct of management.

This study empirically tests the relationship between corporate governance and financial fraud. Results from analysis indicate that there is no significant correlation between percentage of outside directors and financial fraud; there is significant correlation between degree of ownership concentration and financial fraud; there is no significant correlation between nature of the largest shareholder and financial fraud. The study also finds that seasoned equity offering is significantly negatively correlated...

This study empirically tests the relationship between corporate governance and financial fraud. Results from analysis indicate that there is no significant correlation between percentage of outside directors and financial fraud; there is significant correlation between degree of ownership concentration and financial fraud; there is no significant correlation between nature of the largest shareholder and financial fraud. The study also finds that seasoned equity offering is significantly negatively correlated with financial fraud, the size of company is significantly negatively correlated with financial fraud, and the size of director board is significantly positively correlated with financial fraud.

以財(cái)務(wù)舞弊上市公司為研究對(duì)象 ,以董事會(huì)構(gòu)成和所有權(quán)結(jié)構(gòu)作為公司治理變量 ,研究公司治理和財(cái)務(wù)舞弊之間的可能關(guān)系。研究發(fā)現(xiàn) ,發(fā)生財(cái)務(wù)舞弊與未發(fā)生財(cái)務(wù)舞弊上市公司董事會(huì)中外部董事比例不存在顯著差異 ;股權(quán)集中度越高的上市公司越容易發(fā)生財(cái)務(wù)舞弊 ;控股股東性質(zhì)與財(cái)務(wù)舞弊行為不存在顯著相關(guān)性。研究還發(fā)現(xiàn) ,上市公司配股活動(dòng)與財(cái)務(wù)舞弊顯著負(fù)相關(guān)、公司規(guī)模與財(cái)務(wù)舞弊顯著負(fù)相關(guān)、董事會(huì)規(guī)模與財(cái)務(wù)舞弊顯著正相關(guān)。

The rule-based approach induces transaction structure, while the principle-based approach induces discretion. To audit failure, the rule-based approach encourages transaction structure, while the principle-based approach also facilitates auditors allow financial fraud. So this paper holds that it is the auditors' incentives not approach to accounting standards setting that is the key to governance the financial fraud.

不同準(zhǔn)則制定模式下都存在與準(zhǔn)則技術(shù)性特征相“契合”的財(cái)務(wù)舞弊行為,規(guī)則導(dǎo)向準(zhǔn)則容易誘發(fā)針對(duì)規(guī)則的交易規(guī)劃,而原則導(dǎo)向準(zhǔn)則則可能帶來濫用寬泛原則的酌定行為。就審計(jì)失敗而言,規(guī)則導(dǎo)向準(zhǔn)則固然可能助長(zhǎng)交易規(guī)劃,但如果審計(jì)人員未能恪盡職業(yè)操守,寬泛原則同樣也為審計(jì)人員允許客戶的酌定行為提供了便利。因此本文認(rèn)為,遏制侵蝕審計(jì)獨(dú)立性的外部誘因才是有效解決財(cái)務(wù)舞弊問題的關(guān)鍵。

Adopting earnings management is a common phenomenon in the listed companies of China. The result of our empirical study shows that the basic reason why a lot of earnings management and financial frauds have appeared in security market is that the companies are eager to meet relevant supervision needs such as to gain the qualifications for seeking financing by listing on the stock market, get stock dividend right and avoid being forced to withdraw from the market or receive special treatment. Therefore, the empirical...

Adopting earnings management is a common phenomenon in the listed companies of China. The result of our empirical study shows that the basic reason why a lot of earnings management and financial frauds have appeared in security market is that the companies are eager to meet relevant supervision needs such as to gain the qualifications for seeking financing by listing on the stock market, get stock dividend right and avoid being forced to withdraw from the market or receive special treatment. Therefore, the empirical study on earnings management has great significance in policy on the healthy development of the security market in our country.

盈余管理是我國(guó)上市公司中非常普遍的現(xiàn)象。實(shí)證研究結(jié)果表明,證券市場(chǎng)上大量的盈余管理乃至財(cái)務(wù)舞弊行為,其根本動(dòng)因在于達(dá)到有關(guān)監(jiān)管要求,如獲取上市融資資格、取得配股資格、避免退市或特別處理等。因此、盈余管理實(shí)證研究對(duì)于我國(guó)證券市場(chǎng)健康發(fā)展有著重要的政策意義。

  本文關(guān)鍵詞：我國(guó)財(cái)務(wù)舞弊行為分析及控制模式研究，由筆耕文化傳播整理發(fā)布。