帮忙翻译一下,这是我毕业论文的一段摘要,翻译成英文,谢谢各位了

来源:百度知道 编辑:UC知道 时间:2024/06/30 10:58:05
本文详细介绍了施乐收入舞弊案的经过,并从收入方面解析施乐公司的舞弊手法;之后介绍了提前确认收入、伪造收入、非营业收入营业化、延后隐瞒缩小收入这几种收入操纵手法;并从财务压力、监督不力、经理人对高额报酬的追求和行业压力四方面来研究收入舞弊产生的原因;最后提出了几条应对之策:完善治理舞弊的相关法规,充分发挥独立董事、监事会、注册会计师的监督作用,改进股票期权激励机制和开发新产品。

This paper describes the Xerox income of the fraud, and revenue from the analytic corrupt practices Xerox Corporation; introduced after the early recognition of income, false income, business and non-operating income, narrow the income postponed conceal these types of revenue manipulation Practices, and from financial pressures, ineffective supervision, the manager of the high remuneration and industry pressure to pursue four areas to study the causes of fraud income and finally made some response strategy: improving governance and regulations related to fraud, give full play to independence Director of the board of supervisors, the CPA's oversight role, improve the stock options incentive mechanism and the development of new products.