财务舞弊行为 的翻译结果

  本文关键词：我国财务舞弊行为分析及控制模式研究，，由笔耕文化传播整理发布。

 在分类学科中查询

所有学科

财务舞弊行为

     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.

     实证研究结果表明,证券市场上大量的盈余管理乃至财务舞弊行为,其根本动因在于达到有关监管要求,如获取上市融资资格、取得配股资格、避免退市或特别处理等。

短句来源

     How to Guard Against Financial Fraudulent Practices in Branches of Enterprise

     如何防范企业分支机构的财务舞弊行为

短句来源

     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.

     随着市场经济的发展,企业经济活动越来越复杂化,设立分支机构十分普遍,财务舞弊行为时有发生,如不加以防范,将危害到企业的整体利益。

短句来源

     Research on Chinese Financial Fraudulent Behavior Analysis and Control Model

     我国财务舞弊行为分析及控制模式研究

短句来源

     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.

     从琼民源、红光实业、蓝田股份到银广夏事件，这一系列造假案件一再证明：我国上市公司的财务舞弊行为影响广泛，严重地降低了收益等会计信息的质量，极大地挫伤了广大投资者的信心，损害了证券市场优化资源配置功能的发挥，阻碍了市场经济健康、稳定的发展。

短句来源

     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.

     对如何治理中国上市公司财务舞弊行为,笔者从上市公司内部管理,监督机制和政策法规等方面提出了若干对策和建议。

短句来源

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

     最后,本文针对这些结论对我国上市公司如何通过公司治理机制改进或解决财务舞弊行为提出了若干政策性建议。

短句来源

     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".

     它给社会带来极大的危害,财务舞弊行为不仅损害了投资者的利益,而且破坏了整个资本市场的运行机制和“公平”、“公正”、“公开”的原则。

短句来源

更多       

     On Financial Behavior

     论财务行为

短句来源

     How to Guard Against Financial Fraudulent Practices in Branches of Enterprise

     如何防范企业分支机构的财务舞弊行为

短句来源

     Research on Chinese Financial Fraudulent Behavior Analysis and Control Model

     我国财务舞弊行为分析及控制模式研究

短句来源

     New Theory of Behavior Finance

     行为财务管理新论

短句来源

     The Research on the Behavior of Accounting Fraud

     会计舞弊行为研究

短句来源

查询“财务舞弊行为”译词为用户自定义的双语例句
    我想查看译文中含有：的双语例句

为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法，我们为您准备了出自英文原文的大量英语例句，供您参考。

  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.

以财务舞弊上市公司为研究对象 ,以董事会构成和所有权结构作为公司治理变量 ,研究公司治理和财务舞弊之间的可能关系。研究发现 ,发生财务舞弊与未发生财务舞弊上市公司董事会中外部董事比例不存在显著差异 ;股权集中度越高的上市公司越容易发生财务舞弊 ;控股股东性质与财务舞弊行为不存在显著相关性。研究还发现 ,上市公司配股活动与财务舞弊显著负相关、公司规模与财务舞弊显著负相关、董事会规模与财务舞弊显著正相关。

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.

不同准则制定模式下都存在与准则技术性特征相“契合”的财务舞弊行为,规则导向准则容易诱发针对规则的交易规划,而原则导向准则则可能带来滥用宽泛原则的酌定行为。就审计失败而言,规则导向准则固然可能助长交易规划,但如果审计人员未能恪尽职业操守,宽泛原则同样也为审计人员允许客户的酌定行为提供了便利。因此本文认为,遏制侵蚀审计独立性的外部诱因才是有效解决财务舞弊问题的关键。

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.

盈余管理是我国上市公司中非常普遍的现象。实证研究结果表明,证券市场上大量的盈余管理乃至财务舞弊行为,其根本动因在于达到有关监管要求,如获取上市融资资格、取得配股资格、避免退市或特别处理等。因此、盈余管理实证研究对于我国证券市场健康发展有着重要的政策意义。

  本文关键词：我国财务舞弊行为分析及控制模式研究，由笔耕文化传播整理发布。