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英语翻译最好是人工翻译. 从会计产生以来,就存在财务舞弊现象.但是在早期,财务信息的使用者较少,财务舞弊的危害并不像今天

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/05/09 10:15:31
英语翻译
最好是人工翻译.
 从会计产生以来,就存在财务舞弊现象.但是在早期,财务信息的使用者较少,财务舞弊的危害并不像今天这么严重,也就没有引起人们足够的重视.随着股份制公司的推行和证券市场的发展,财务舞弊的危害越来越大,人们开始逐渐认识到财务舞弊的危害性和治理财务舞弊的重要性.为此,应该仔细分析财务舞弊成因,探求治理措施.
本文首先从财务舞弊的概念、特征、识别方法、危害、财务舞弊产生的风险因素几个方面对财务舞弊进行了概述.其次结合近年来发生在我国的财务舞弊案例对我国上市公司财务舞弊的主要手段进行说明.最后以科龙舞弊案为例,详细分析我国上市公司财务舞弊的成因,进而提出治理财务舞弊的措施.
Since accounting produces, there is a financial fraud. But in the early days, users of financial information is less, the dangers of financial fraud is not as serious as we are now, there would be no cause enough attention. With the implementation of the joint stock company and the development of the securities market, the harm of financial fraud is more and more big, people began to get to know the dangers of financial fraud and the importance of management of financial fraud. Therefore, should be carefully analyzed financial fraud causes, to explore measures.
This article first from the concept of financial fraud, characteristics, identification method, the harm, the financial fraud of financial fraud risk factors for several aspects were summarized. Second combination occurred in our country in recent years of financial fraud cases of listed companies in our country