However , the deviation of cpa ’ s independence in modern china is serious . therefore , financial statement insurance system can be an effective means to solve the problem of financial fraud 围绕这一目的,首先对财务报表保险制度的产生背景进行梳理,然后对其内容和特点进行阐述,以为后面的理论分析奠定基础。
Main structure and content of the paper : part 1 : introducing the research background of financial statement insurance , according to recent cases of financial fraud and breach of duty of cpa 再次,运用法学的基本理论对财务报表保险制度的相关问题,包括对基本法律关系、合同关系、损害赔付责任等问题进行了重点的阐释。
With the exposure of a series financial fraud cases , the validity and rationality of the system of regulation of american cpa profession which relies mainly on self - discipline is queried greatly 随着安然、世通等一系列重大财务舞弊案的曝光，以行业自律为主的美国注册会计师行业监管体制的有效性和合理性受到了普遍质疑。
1 . background and purpose of the thesis in recent years , financial fraud cases appear frequently in stock market of our country . so snai founded a financial fraud research center to do study 一、本文的选题背景和研究意义近年来我国证券市场财务舞弊案层出不穷,以至上海国家会计学院专门成立了财务舞弊研究中心进行研究。
The top 10th listed companies in 2005 involved financial fraud it exposed make investors lose confidence on public accounting information and severely hurt independent auditor ’ s professional status 其公布的2005上市公司十大财务舞弊公司排行榜,不但使投资者对上市公司信息披露失去了信心,也严重地损害了独立审计行业在公众心中的职业形象。
Due to reform of the currency system , high inflation and major financial frauds , most people had little confidence in domestic commercial banks and even doubted the financial policies of the central bank and the government 由于货币制度改革，通货膨胀及重大金融失误，绝大多数老百姓对国内商业银行很少有信心，甚至怀疑央行和政府的金融政策。
The president announced the creation of a " financial - crimes swat team " at the justice department to root out corporate fraud , and wants to double the maximum prison sentence for financial fraud from five to ten years 总统宣布在司法部建立一个以消除企业欺诈为目的的"金融犯罪'特别武器的战术处' " ，同时希望把金融欺诈的最高刑罚从5年增加到10年。
Firstly , the author introduces the definition of the west and discovers common ground and finally produces the definition in thesis . secondly , the author discriminates relation between financial statements fraud , financial fraud and earnings management appearing frequently in some literatures 其次,针对目前文献中经常出现的与财务报告舞弊相近的财务舞弊和盈余管理概念,本文对三者之间的关系进行了区别与辨析。
The result of our empirical study shows that the basic reason why a lot of earnings management and financial frauds have appeared in security market is that the companies are eager to meet relevant supervision needs such as to gain the qualifications for seeking financing by listing on the stock market , get stock dividend right and avoid being forced to withdraw from the market or receive special treatment 实证研究结果表明，证券市场上大量的盈馀管理乃至财务舞弊行为，其根本动因在于达到有关监管要求，如获取上市融资资格、取得配股资格、避免退市或特别处理等。
