The conception of significant digit and the method of taking down the test data professionally were introduced.

Setting up the Significant Digit Concept in Analytical Chemistry

在分析化学实验中树立正确的有效数字概念

The function that allows the elimination in the result of the calculation of all digits beyond the least significant digit.

允许消去答数中最低有效数字位以下的全部数字位的功能。

IPO financial fraud incidents occurred frequently, seriously affecting investors on the attitude and confidence in the stock market.

类似IPO财务造假事件的屡屡发生，严重影响股民对证券股票市场的态度和信心。

Enron Corporation's falseness in its financial affairs has aroused a great worldwide stir, thus chartered accountants are confronted with trust crisis. So it is most urgent to strengthen the auditing functions and raise the auditing quality.

安然公司财务造假案引起世界轰动，注册会计师面临诚信危机，强化审计功能、提高审计质量成为当务之急。

Nowadays, either nationally or internationally, exposed financial fraud scandals triggered research and discussion in academic circle and business interests.

当今世界无论是国内还是国外，爆出的财务造假丑闻，引起了学术界和商界的各方关注和研究和探讨。

In our country, however, the distortion of accounting information has been perplexing the people in accounting field at present and the financial fraud scandals have been coming up from time to time throwing securities market into a terrible confusion.

然而在我国，目前会计信息失真问题已成为困扰会计界的难题，财务造假丑闻源源不断，已给证券市场造成严重混乱。

Since a series of financial fraud scandals emerged in the first few years of 21 century, the disclosure of internal control information has become a main issue discussed by scholars and practitioners.

二十一世纪以来，在不断涌现出财务造假丑闻以后，内部控制信息披露逐渐成为理论界和实务界探讨的重点。

The Inducements, Methods and Prevention of Listed Companies' Financial Cheating

上市公司财务造假行为的动因、手段及其防范

Joan China source, red light industrial and financial fraud case in China.

在中国也出现了琼民源、红光实业等财务造假事件。

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

还有一家科技公司东南融通（longtop financial），其审计机构在发现该公司存在大量财务造假之后辞职。

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。