帮忙写一下英语摘要!急~在线等

发布网友发布时间：2023-08-08 12:26

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热心网友时间：2023-08-09 03:22

Pick to with the continuous development of market economy, the management of listed companies financial fraud and dynamic surge pressure, domestic and foreign financial fraud cases emerge in endlessly. At the beginning of 21st century, American enron's huge debt and cover its profits of $600 million, most of listed companies in the United States bankruptcy record; Worldcom will be spending $3.8 billion as revenue, again to refresh the record total $100 billion in bankruptcy; And xerox fraud scandal also make investors suffered huge losses. Domestic financial fraud cases are, first, Joan MinYuan kai tin road, lam tin, dongfang boiler, stock fraud, then is the stake, Zheng Baiwen, YinGuangXia, MaiKeTe irregularities. These fraud case a great influence on society, not only to investors, government regulators, creditors and other stakeholders such as damage the interests of the stakeholders, will weaken the market resource allocation function, but also to the development of the capital market caused the great obstacles. Reveal the financial fraud of listed companies means, improve the ability of independent auditors of audit, has become a problem urgently to be solved. So to strengthen the research on financial management of listed companies, the audit strategy of specific methods, and timely identification and discovery of financial fraud problems and formulate the corresponding prevention and control measures, to standardize the order of listed companies is of great significance. In this paper, absorb and draw lessons from the domestic and foreign related research results, the listed company financial fraud and audit strategy for system research. The content of the full text is divided into five parts: the first part of the introction, mainly elaborated the paper selected topic background and significance, research status and research methods. The second part of the basic theories of financial fraud, the fraud, financial fraud, and elaborates the theory of the causes of accounting fraud. Form the third part of the financial fraud of listed companies, mainly in view of the related party transactions, accounting loopholes, inflated assets hidden debts and fictitious transaction four aspects to study and describe the main hazards. Of the financial fraud of the fourth part, through the study of domestic famous fraud case to analyze its causes. Fifth part of the listed company financial fraud audit strategy, in order to improve the fraud of the auditor's professional judgment ability; Customer management situation; Discover the fraud omen information; Pay attention to the analysis of composite; Extensibility design audit proceres found fraud as a focus for research. Part 6 conclusion.

小马过河国际教育翻译