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高分求翻译,拒绝翻译软件.
我国的证券市场仍然处于一个相对初级的发展阶段,部分上市公司为谋取巨额的资本收益,或为填补报表和经营黑洞,操级业绩,粉饰报表的财务舞弊行为比比皆是.对此,除了政府加强严格监管和相关媒体加强舆论监督之外,通过探讨如何有效识别各种类型的财务报告舞弊行为,以帮助投资者避开那些不诚信的公司和它们挖掘的财务陷阱,对于打击上市公司恶劣的造假行为,完善我国证券市场的规范化建设将会起到积极的推动作用.
本文首先建立了一个财务舞弊的理论框架,包括财务舞弊成因理论,财务舞弊行为理论,财务案例研究理论等,并且通过比较指出我国发生的财务舞弊案,应当在充分考虑到中国证券巿场特定的市场环境和日益国际化的大背景,借鉴发达国家成熟的经验和理论基础,有针对性的进行研究.其次,本文通过两个案例分析,总结出国内上市公司常用的四类主要的财务舞弊手段:收入类舞弊、资产类舞弊、成本费用类舞弊、关联方交易舞弊.对于不同的舞弊手段,在结合案例进行相应的分析和研究的同时,也提供了部分识别和发现财务舞弊手段的技巧和方法.最后,本文结合所总结的上市公司舞弊手段就怎样应对上市公司财务舞弊进行了简要陈述.
我国的证券市场仍然处于一个相对初级的发展阶段,部分上市公司为谋取巨额的资本收益,或为填补报表和经营黑洞,操级业绩,粉饰报表的财务舞弊行为比比皆是.对此,除了政府加强严格监管和相关媒体加强舆论监督之外,通过探讨如何有效识别各种类型的财务报告舞弊行为,以帮助投资者避开那些不诚信的公司和它们挖掘的财务陷阱,对于打击上市公司恶劣的造假行为,完善我国证券市场的规范化建设将会起到积极的推动作用.
本文首先建立了一个财务舞弊的理论框架,包括财务舞弊成因理论,财务舞弊行为理论,财务案例研究理论等,并且通过比较指出我国发生的财务舞弊案,应当在充分考虑到中国证券巿场特定的市场环境和日益国际化的大背景,借鉴发达国家成熟的经验和理论基础,有针对性的进行研究.其次,本文通过两个案例分析,总结出国内上市公司常用的四类主要的财务舞弊手段:收入类舞弊、资产类舞弊、成本费用类舞弊、关联方交易舞弊.对于不同的舞弊手段,在结合案例进行相应的分析和研究的同时,也提供了部分识别和发现财务舞弊手段的技巧和方法.最后,本文结合所总结的上市公司舞弊手段就怎样应对上市公司财务舞弊进行了简要陈述.
China's securities market is still a relatively primary stage of development, part for the listed company to seek huge capital gains, or to fill statements and operation black hole, fuck level performance, whitewash statements of financial frauds everywhere. So, besides the strengthening of the government's strict supervision and related media strengthen supervision by public opinion, through outside discussed how to effectively identify various types of financial reporting irregularities, to help investors avoid those dishonest companies and they mining financial traps, to fight a listed company, perfect the bad frauds in China securities market standardization construction will play a positive role in promoting this.
This paper firstly established a theoretical framework of financial fraud, including financial fraud genetic theory, financial frauds theory, financial case study theory, and through comparing points out that China's financial cases of fraud, should happen in full consideration to the China securities enabler "specific market environment and the background of the increasing internationalization of developed countries for reference, mature experiences and theoretical basis, targeted for research. Secondly, this article through two case analysis, this paper summarizes the domestic listed companies commonly used four major financial fraud means: revenue fraud, asset class of fraud, cost fraud, the affiliated party transactions fraud. For different fraud means, in combination of case for the corresponding analysis and research, but also provide part identification and found financial fraud means techniques and methods. Finally, this paper based on the summary of the listed companies on how to deal with fraudulent means listed company made a brief statement of financial fraud.
This paper firstly established a theoretical framework of financial fraud, including financial fraud genetic theory, financial frauds theory, financial case study theory, and through comparing points out that China's financial cases of fraud, should happen in full consideration to the China securities enabler "specific market environment and the background of the increasing internationalization of developed countries for reference, mature experiences and theoretical basis, targeted for research. Secondly, this article through two case analysis, this paper summarizes the domestic listed companies commonly used four major financial fraud means: revenue fraud, asset class of fraud, cost fraud, the affiliated party transactions fraud. For different fraud means, in combination of case for the corresponding analysis and research, but also provide part identification and found financial fraud means techniques and methods. Finally, this paper based on the summary of the listed companies on how to deal with fraudulent means listed company made a brief statement of financial fraud.