Chapter 5: Governance of Fraudulent Financial Reporting.
第五章舞弊性财务报告治理对策。
On the basis of this analysis, this chapter proposes the mechanism of the formation of fraudulent financial reporting.
在此基础上,提出舞弊性财务报告的形成机理。
This chapter provides an analysis of the cause of fraudulent financial reporting in terms of benefit driving, financial stress, opportunity, institution and professional ethics.
从利益驱动、财务压力、舞弊机会和道德法制等角度分析舞弊性财务报告产生的影响因素。
In chapter 2, we make some statistic analysis on the general situation, fraudulent financial reporting types, profit effect, fraud method and the penalty degree about the 106 shares companies.
第二章对我国106家股上市公司舞弊的总体情况、舞弊类型、利润影响、舞弊的手段以及舞弊的处罚力度进行了统计分析。
In chapter 2, we make some statistic analysis on the general situation, fraudulent financial reporting types, profit effect, fraud method and the penalty degree about the 106 shares companies.
第二章对我国106家股上市公司舞弊的总体情况、舞弊类型、利润影响、舞弊的手段以及舞弊的处罚力度进行了统计分析。
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