The auditors to another tech company, Longtop financial, resigned after identifying numerous instances of fraud at the company.

What is critical at present, however, is that misleading accounting reports are issued by listed corporations in various ways, often undetectable.

目前我国上市公司财务造假问题非常严重，财务造假的表现形式呈现出隐蔽性和多样化的特点。

It is financial cheating act that no only results in the situation that people highly focuses on our accounting system but also brings trouble to its development in our social auditing system.

财务造假引发社会对会计问题关注的同时，也使注册会计师与独立审计制度遭遇了发展困境。

Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms' audit risk management become more exigent.

本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。

Since 1993 the first financial fraud report was found in China, the financial fraud of the listed company can't stop even today.

从1993年我国上市公司财务造假第一次被爆光，到1997、1998年出现造假高峰，乃至今日，仍然无法杜绝上市公司的财务虚假问题。

The British South-Sea Company Event happened in 1720 was the first case of Finance fraud.

1720年的英国南海公司事件是世界上第一例上市公司财务造假案。

In recent years, there are so many financial fraud cases came out from famous enterprises, which had a negative effect on the reputation of security market and the efficiency of capital market.

近年来，许多国内外知名企业都爆出了财务造假丑闻，严重打击了证券市场信誉，影响了资本市场的有效运转。

In such circumstances, the study on financial fraud IPO is particularly necessary.

在这种情形下，研究IPO财务造假问题就显得尤为必要。

A economy with good order operation environment make companies include the listed companies' financial fake have restrained.

一个秩序良好的经济运行环境可以使包括上市公司在内的所有企业的财务造假得以抑制。

But the phenomenon of finance fraud never disappeared. The far finance fraud case is McKesson& Robbins event which resulted in the collapse of American stock market. The nearer one is the Enron event.

尽管如此，公司财务造假现象一直没有消失，远的如1929年美国罗宾斯财务造假导致的美国股市的大崩溃，近的如2001年美国的安然公司事件都是典型的财务造假案例。

The incidents that listed companies make the fake are of common occurrence, the financial report information quality of listed companies is troubling.

上市公司财务造假的事件屡见不鲜，其财务报告信息质量令人担忧。

Two months later, after it admitted misstatements, Nasdaq gave it its marching orders.

两个月后，该公司承认存在财务造假行为，纳斯达克向其下达了逐客令。

However, a series of fraudulent accounts such as Enron arouse suspicions to the capital market system and financial reporting regulation.

然而，安然等系列财务造假案件的发生引起了人们对美国资本市场体系和财务呈报管制制度的反思。

After the exposure of Enron and other financial cheats, many people focus on CPA industry, and many countries have strengthened it.

自从去年安然等诸多上市公司财务造假案件曝光后，注册会计师行业的行为规范在全世界范围内受到了广泛的关注，各国都对注册会计师行业加强了监督和管理，我国也不例外。

Therefore, they manage many complicated approach to launder money. One idiomatic way is that hiring professionals to make financial fraud.

这就迫使洗钱者采取多种复杂的运作方式来洗钱，而雇用专业人士进行财务造假便成为惯用的伎俩。

Financial scandals should not be attributed to ESO, other equity-based compensation such as restricted stock could induce financial fraud as well, just to a different degree at all.

财务造假丑闻不能够归咎于股票期权制，采用其他形式的股权激励工具（如限制性股票），同样会存在推高股价上升的诱因。

In recent years, there have been series of financial counterfeit and financial fraud events in the domestic and foreign capital market. More and more investors realize the importance of establishment and perfection of internal control of the listed company.

近年来，国内外资本市场上发生了一系列财务造假和财务舞弊事件，让更多的投资者认识上市公司内部控制建立健全的重要性，由此学术界开始广泛关注内部控制信息披露的问题。

Either in developed Capital Market-the US Capital Market or in the developing Capital Market-China Capital Market, startling financial fraud cases have had been reported more than once.

无论是资本市场健全的美国，还是正处于发展阶段的我国资本市场，都曾经发生过具有轰动效应的财务造假案件。

The Analysis of the Institutional Factors on the Financial Statement Fraud in Our Country's Listed Corporations

我国上市公司财务造假行为的制度因素分析

Some researchers make a lot of qualitative or quantitative researches and get some valuable conclusions.

针对公司的财务造假问题，专家学者进行了大量的定性或者定量的研究，取得了一定的研究成果。

Credibility crisis and financial fraud case are continuously exposed on the domestic and international capital markets. The user of financial information pays more attention to internal control than financial report.

国内外资本市场上诚信危机、财务造假事件不断曝光，财务信息使用人从重视财务报告向重视内部控制转变。