上市公司财务舞弊原因及对策-毕业论外文翻译.docx

Reasons and countermeasures of listed companies financial fraudPick to: financial fraud accompanied by Chinas reform and opening process and continuous development, bring social harm is more and more apparent, whether to financial fraud effective management by the peoples widespread concern. On the listed companys financial fraud concepts and methods were summarized, from the interest drive, corporate governance, accounting personnel occupation moral standards, accounting and auditing system, in-depth analysis of the causes of financial fraud, and in view of the above reasons put forward the corresponding control measures Key words: financial fraud; reasons; control countermeasures; listed companyIntroductionSince the beginning of Enron in late 2001, cases of financial fraud in listed companies at home and abroad frequently burst out. In early 2006, the Shanghai national accounting Institute Research Center for financial fraud (snaiFFRC) disclosed to kelong headed by the 2005 top ten most fraudulent financial companies of the listed companies means is more amazing the financial fraud of smart. Self, circulating trading, trading of yin and Yang, the packing channels, always accounting errors, large bath, mergers and acquisitions, restructuring, concealed stocks, the report cash traps, this is a top ten listing companies financial fraud trick.One, the concept of financial fraud and way Financial fraud is the subject of false financial information processing in accounting and reporting process, to obtain undue economic interests, used deceptive means to intentionally lied about the importance and financial facts of violations of laws and substantive violations. Financial fraud has four characteristics: unlawful, intentional sexuality, danger, and concealment. Specific means of financial fraud can be said to be endless, but the core is intact. Income fraud including fictitious earnings and revenue across periods; cost of fraud including cross-phase meter cost less an