UC知道英语高手帮忙翻译下~~谢谢了
来源：百度知道 编辑：UC知道 时间：2024/06/30 10:22:13
引言
会计舞弊是在会计工作中，在计量、确认、记录、报告等方面故意违反国家会计制度和准则，人为地调整收入、费用，进而调节经营成果，从而人为实现调节资产、负债和财务状况的行为。从会计舞弊采用的手段和实施的目的进行分析，本质上都是一种违法的经济行为，它与一般的会计错误存在本质区别。
从国外与我国广泛存在的会计舞弊案件分析，会计舞弊行为严重损害国家的宏观经济调控能力，严重损害有关会计信息使用者的利益，严重损害社会风气和职业道德规范。由于其形式多样，危害巨大，因此，必须对我国会计舞弊现象的产生进行深入的分析。本文从理论和实务的角度，对上市公司会计舞弊的类型、动因及其新的发展动向进行了深入剖析，并就如何防范会计舞弊提出了相应对策，以提高会计信息质量，充分发挥会计信息在经济管理中的重要作用。
关键词：上市公司；会计信息；会计舞弊
China's accounting fraud and governance causes
Introduction
Accounting fraud in the accounting, in the measurement, recognition, recording, reporting and so deliberately in violation of national accounting system and guidelines, man-made to adjust the income, expenses, operating results and then adjust in order to achieve the regulation of man-made assets, liabilities and financial position of the behavior . From the accounting fraud and the means used to implement the purpose of analysis, in essence, is an illegal economic activities, it is generally the essential difference between the existence of accounting errors.
From abroad, with our extensive analysis of the accounting fraud, accounting fraud seriously damage the country's macroeconomic regulation and control capability, serious harm to users of accounting information relating to the interests of serious damage to social and professional ethics. Because of its diversity, great harm, it i