会计欺诈

台湾检调机构上月起诉100余人犯有挪用公司资金和会计欺诈罪，并指控力霸所有者利用旗下的中华商业银行（TheChineseBank）骗取了股东逾700亿元新台币的资金。

Prosecutors indicted more than 100 people on embezzlement and accounting fraud charges last month and accused the owners of using the Chinese Bank , the group 's lender , to defraud shareholders of more than T $ 70bn .

去年，GE同意支付5000万美元，以了结涉及该公司2002及2003年风险对冲行为的会计欺诈指控。

Last year , the company agreed to pay $ 50m to resolve charges of accounting fraud relating to hedging activities in 2002 and 2003 .

通用电气将支付5000万美元（合3500万欧元，3000万英镑）解决美国证交会（SEC）对其会计欺诈的指控。

GE is to pay $ 50m ( 35m , 30m ) to settle charges of accounting fraud by the Securities and Exchange Commission .

本周，中联重科（zoomlion）涉嫌会计欺诈的指控打击了市场信心。

The allegation this week of accounting fraud at Zoomlion has shaken confidence .

在萨蒂扬公司（satyam）的会计欺诈丑闻后，投资者对印度企业信息的可信性彻底丧失了信心。

Investor confidence in the quality of corporate information had collapsed in the wake of the Satyam accounting fraud .

美国证交会（sec）已向五大会计师事务所的中国附属公司提起诉讼，指控其违反证券法律，因为它们拒绝在美方对中国企业会计欺诈的调查中交出相关文件。

The US Securities and Exchange Commission has charged the Chinese affiliates of five leading accounting firms with violating securities laws for refusing to produce paperwork related to investigations into accounting fraud at Chinese companies .

谈到美国中概股的会计欺诈问题，我总是喜欢以上海双金生物科技有限公司（China-Biotics）为例。

China-biotics has been one of my poster children for accounting frauds in China .

比如，嘉汉林业（Sino-Forest）在被卖空投资者浑水研究公司（Sino-Forest）指控会计欺诈（该公司否认相关指控）后，被加拿大监管机构勒令暂停交易。

Sino-Forest , for example , was suspended by Canadian regulators after being accused by short seller Muddy Waters of accounting fraud , which it denied .

日本日兴证券（NikkoCordial）委托外部机构进行的一项调查发现，这家日本第三大证券经纪公司的最高管理层及其私人股本子公司的首席执行官，参与了该公司的会计欺诈案。

Nikko Cordial 's top management and the chief executive of its private equity subsidiary were involved in the accounting fraud at Japan 's third largest broker , according to an outside investigation commissioned by the company .

论会计欺诈行为的防范与治理

Discussion on the Prevention and Treatment of Accounting Swindle Behaviors

上市公司会计欺诈预警模型的应用研究

Application Research of Listed Companies ' Accounting Fraud Warning Model

会计欺诈与治理研究

Study on Accounting Cheating and Preventive Measures

因下属分支机构长期会计欺诈，年代煤矿机电公司的销售额持续虚高。

Sales at era has been inflated by a long-running accounting fraud at one of its divisions .

其他4名被捕人员就职于在收购交易中为奥林巴斯提供咨询服务的公司，这些收购交易与据称的会计欺诈案有关。

The four other arrested men worked for firms that advised Olympus on acquisitions connected to the alleged fraud .

正是这种信息不对称使得买方无法获知卖方的真实信用情况，如世界关注的会计欺诈和金融危机都与独立审计社会信用有着密切的联系。

As the attention of the world accounting cheat Xu and financial crises and the independent audit of social credit is closely linked to .

这在一定程度上是对中国企业（无论是否为上市公司）出现的数十宗会计欺诈及其它不当行为作出的反应。

This is partly in response to the dozens of cases of accounting fraud and other irregularities in Chinese companies , whether publicly listed or not .

许多中国企业受到会计欺诈指控，导致市场对中国企业的态度转变，加上市场避险情绪普遍增强，致使赴美首次公开发行的中国企业表现严重逊于在美上市的其它企业。

A shift in attitude toward Chinese companies sparked by allegations of accounting fraud , as well as a general pull-back from risk , has led the group to underperform other US initial public offerings sharply .

从多方面分析了会计欺诈行为产生的原因，并针对具体的会计欺诈行为，提出了相应的防范措施与治理办法。

This paper analyzes on the causes of the generation of accounting swindle behaviors from some aspects , and in the light of concrete behaviors of accounting swindle , advances some corresponding preventing measures and treating methods .

各大私人股本公司纷纷准备推出专注于亚洲的大型基金，尽管融资环境日益恶化，同时亚洲不少企业（包括上市企业和私有企业）受到会计欺诈指控的困扰。

Private equity firms are preparing to launch large Asia-focused funds in spite of an increasingly difficult fundraising environment and the emergence of accounting fraud allegations that have dogged various companies in the region , whether public or private .

近年来，世界范围内连续发生了一系列上市公司进行会计欺诈，会计师事务所未审查出错报或出具不实审计报告的审计失败事件。

In recent years , lots of audit failure have been reported world wide : the listed companies tried to cheat in accounting , and the firms , as the auditors of companies , find no fault or sign fake audit reports .

这就是银行主导的大面积会计管理欺诈行为。

This was an epidemic of accounting control fraud led by the banks .

会计信息欺诈经验分析及识别模型

Model of Analysis and Recognition of Accounting Frauds

近年来，上市公司财务会计报告欺诈愈演愈烈，已经成为困扰全世界的难题。

In recent years , financial reporting fraud of listed company is becoming worse .

第三部分为上市公司财务会计报告欺诈的原因分析。

Part three is to analyze the reasons of financial reporting fraud of listed company .

本文主要由四个部分组成：第一部分为上市公司财务会计报告欺诈的法律界定。

This dissertation consists of four parts : Part one is to define financial reporting fraud of listed company .

我们需要改革不正常的激励机制，正是这种机制在催生一再出现的大面积会计管理欺诈行为，进而导致危机的发生。

We need to change the perverse incentive structures that produce these recurrent epidemics of accounting control fraud that are driving our crises .

这太没底线了，必然会导致大规模损失，这种情况只可能是金融机构进行了会计管理欺诈行为。

This is insane , it has to lead to massive losses , and it only makes sense for entities engaged in these accounting control frauds .

近年来资本市场上暴露出一系列会计舞弊欺诈案件以及与之相连的审计失败案例，折射出会计行业职业道德建设的薄弱。

In recent years , however , a series of accounting fraud incidents and related auditing failure cases were exposed in our capital market , which reflect the weakness of the accounting ethics construction .

近年来，会计造假和财务欺诈案件层出不穷，引起社会各界对加强会计监管的广泛关注。

Untrue or fraudulent financial reporting has become more serious in recent years and aroused a great concern of the society .

近年来，随着我国证券市场、上市公司的不断发展，会计违规和财务欺诈问题逐渐受到社会公众和政府监管部门的重视。

In recent years , social public and government supervision department have attached more and more importance to the issues such as accounting irregularities and financial fraud with the rapid development of Chinese securities market and listed corporations .