In this paper, the reasons of different types of false accounting information are analyzed.
针对不同类别的会计信息失真探析其形成的原因。
The issue of false accounting information has been a focus in the mid 90's of 20th century.
自上世纪90年代中期以来，会计信息失真问题一直是会计领域研究的热点。
In the economic life of contemporary China, false accounting information appears quite universal.
在当今中国的经济生活中，会计造假似乎已是司空见惯的事情。
Howevry, according to present situation of accounting information, false accounting information still exists in a large scale.
然而从目前的会计信息状况来看，还存在很大程度的失真现象。
The internal motivation is disclosed by analyzing the impact of producers, users and authenticators on false accounting information.
分析了会计信息生产者、使用者、鉴证者对虚假会计信息的影响，阐述了上市公司会计信息失真的内在动因；
At present, false accounting information is prevalent in our country. There are a lot of serious problems exiting in our accounting supervision.
目前，我国出现很多会计信息失真的情况，会计监督存在着严重的问题。
Accounting legal liability mainly refers that compiles and provides false accounting information, or called the responsibility of accountant creating fake.
会计法律责任主要是指编造和提供虚假会计信息，或称会计造假的责任。
In recent years, the problems of the accountants' professional morals caused by false accounting information have aroused more and more attention of the society.
近几年，由会计信息失真引发的会计职业道德问题越来越引起社会的关注。
False accounting is also called false accounting information, which is driven by profit internally and is caused by the lack sufficience of supervision externally.
假账亦叫虚假会计信息，其产生的内因是利益驱动，外因是会计监督不力。
In the field of accounting, internal accounting controls and some weak, there is financial balance control, providing false accounting information of the phenomenon.
在会计领域，有的企业内部会计控制薄弱，存在财务收支失控，提供虚假会计信息的现象。
The paper discusses important role of appointed accountant system in preventing false accounting information and strengthening supervision and restriction mechanism.
文章论述了实行会计委派制在防止会计信息失真、加强监督制约机制中的重大作用，并提出了五种具体操作方法。
The new countermeasure is trying to be obtained for restricting false accounting information in bank by using game theory to analyze and explain a series of problems.
本文试图从博弈论分析的角度对这一问题进行分析和解释，以期得出抑制银行会计信息失真行为的新对策。
In addition, also analyses and draws from the humane visual Angle that influence of traditional culture to compatriots produced negative function in the false accounting information.
另外，还从人文的视角浅析浅析得出：传统文化对国人的影响在会计信息失真中产生了负面作用。
Then, after we analyse the advantage and disadvantage of spotting technology existed, we propose a new train of thought to apply expert system to screening false accounting information.
然后，在分析现有识别技术的利弊之后，我们提出利用专家系统识别虚假会计信息的新思路。
The main reasons of false accounting information lie in pursuit of benefit and assumed accounting information . In China, there are some defects in corporate governance structure and legislation.
导致会计信息失真的原因主要是：利益驱动、虚构会计信息、我国公司治理机制存在制度构造上的问题以及立法和执法环节存在的问题。
This discussion would be implemented through the following three aspects: the influence on corporation, the role to prevent false accounting information, and the influence on financial management.
从对企业的影响，对抑制会计信息失真的作用，以及对财务管理方式的影响三个方面分别进行了论述。
Through the analysis on the enterprise which provide false accounting information, can be found ineffective governance structure, misleading enterprise culture, poor quality employee and managers.
其次，分别对内部控制环境各要素对会计信息质量的影响进行分析和阐述，主要包括分析了公司治理结构对会计信息质量的影响；
False accounting information in Chinese Banks always takes place. The phenomena of false accounting information such as listing false account and reporting false data and so on are hard to be banned.
我国银行会计信息的真实性一直是差强人意，“列假账”、“报假数”等银行会计信息失真的现象屡禁不止。
However, the disclosure of accounting scandals repeated false information, causing major losses to investors, but also seriously disrupted the smooth functioning of the securities market.
但是，会计信息虚假披露丑闻屡禁不止，给投资者造成了重大的损失，同时也严重干扰了证券市场的顺利运行。
But its prerequisite is that listed company must be honest and creditable, the accounting information disclosed is true and believable, but not false.
但其前提是上市公司必须诚信，披露的会计信息是真实可信的，而非虚假的。
The foundation of the traditional accounting is a stable currency. The fluctuation of price brings up a problem of common information false to the traditional accountant.
传统会计是以币值稳定为基础的，物价变动给传统会计带来了一个普遍性的信息失真问题。
The article analyses the false public accounting information based on the theory of Institutional Economics and puts forward a few of Suggestions.
针对当今社会上存在的上市公司虚假会计信息现象，运用新制度经济学的理论进行分析，并在此基础上提出了有关防治对策。
Distorted accounting information in fixed assets is one of the important tasks in fighting against the accounting false.
固定资产会计信息失真是当前会计打假的重要方面之一。
Although the reasons for false information of accounting can be specified in many places, subjective fake making is its most representative and direct reason.
会计信息失真的原因较多，主观造假引起的会计信息失真是最主要、最直接的原因。
At present, there are various kinds of quality problems in stock companies' accounting information reported, such as false content, lack of completeness and effectiveness.
目前，上市公司会计信息披露存在着内容虚假、完整性欠缺、时效性差等各种质量问题。
Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus...
财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为。
The prevailing false information and the declined accounting ethics, has forced people to introspect the construction of accounting ethics in recent years.
近年来会计职业道德不断降低、假账盛行，引起人们对职业道德建设的反思。
The prevailing false information and the declined accounting ethics, has forced people to introspect the construction of accounting ethics in recent years.
近年来会计职业道德不断降低、假账盛行，引起人们对职业道德建设的反思。
应用推荐