舞弊

The first part retrospect some domestic and foreign accounting fraud-related theories and topics that have brought an extensive and meaningful significance to accounting controllership, and based on former research, it discusses an identification mechanism that discovers accounting fraudulent practices from both theoretical and technological aspects.

本文的研究主要分为四个部分：第一部分回顾国内外有关会计舞弊理论及具有更广泛意义的会计操纵领域问题，并在前人研究的基础上，提出从理论层面再认识会计舞弊、技术手段识别会计舞弊整体研究思路。

Along with economy of development, the accountancy embezzle a problem drive more and more people concern, the accountancy embezzle to economy the society result in of loss also more and more outstanding.

随着经济的发展，会计舞弊问题越来越被人们所关注，会计舞弊对经济社会所造成的损失也越来越突出。

This paper analyzes the reasons why there has been the professional fraud of CPA and points out that the reason basically includes non-independent CPA audit , low cost of audit incredibility, difficulties of charging on fraudulent audit, minor punishment of audit violation and the debase environment of audit.

我国目前注册会计师审计舞弊的原因是：注册会计师独立审计不独立，审计失信成本低，审计舞弊起诉难，审计违规处罚轻，审计环境污染重。

One, the expressional form fraud of the fraud is the step that takes cheat, lawbreaking plant in order to get some with the system the behavior of expedience.

一、舞弊的表现形式舞弊是采取欺骗的手段，违反法律和制度以获取某种私利的行为。

McCabe emphasizes the difficulties of measuring trends in cheating, but the undergraduate numbers at the same 32 universities he studied appear even worse: 74 percent of business students, and 68 percent in nonbusiness fields admitted to some form of cheating.

McCabe强调了测定舞弊趋势的困难点，但是大学生数目在他研究的同样三十二所学校似乎显示的更糟糕： 74%的商科学生，68%的非商科学生承认某种形式的舞弊。

Any accounting fraud is one who lives in the social environment, and his behavior will certainly be influenced by his environment: in a society where morality is not the motivation of accounting fraud; the distemperedness of the accounting laws and statute has provided the chance of accounting fraud, namely opportunity existence.

本文主要采用分析和说明的方法，从社会环境方面对会计舞弊的成因及对策进行探析。会计舞弊的存在与社会环境紧密相关：在现存薄弱的社会道德环境下，一些人道德意识的淡薄使得会计舞弊动机成型；现存的会计法律法规的不健全为会计舞弊提供了条件。

Therefore, with the environment of regulatory mechanism of Government being imperfect, law being imperfect, the lack of professional ethics, the cases of financial fraud being growingly exposed to the surface of iceberg, it is necessary to research empirically audit fee revolving around the listed companies of financial fraud. The research can provide us a new way to govern financial fraud.

进而在政府监管机制不甚健全、法律法规不很完善、职业道德缺失、财务舞弊案件不断浮出&冰山&水面的大背景下，围绕着上市公司财务舞弊展开对审计收费的实证研究显得十分必要，可以为治理财务舞弊提供一条新的思路。

Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company" fraud by case studying ; Considering CPA"s special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPAs responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；鉴于注册会计师在防范和侦察会计舞弊时的特殊作用，本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因，并针对论文中发现和提出的问题，从审计的角度提出了减少管理舞弊的相关对策。

Worrying for companies, the typical fraudster commits multiple offences over an extended period of time before being detected. Over half (51 percent) commit twenty or more frauds, and a third commit more than fifty. Two thirds commit frauds for between one and five years, and nearly one in ten get away with it for over six years.

由于害怕舞弊行为败露，舞弊者往往用新的舞弊行为来掩盖旧的舞弊行为，推迟舞弊行为被发现的时间。51％的舞弊者至少有20次的舞弊行为，1／3超过50次。2／3的舞弊者实施舞弊行为的时间跨度在1－5年，接近1/10的舞弊行为持续在6年以上。

"Globalization, a more-demanding investor community, and zero-tolerance policies from regulators demands that companies ensure that their controls are operating as they should," said Girgenti, noting that a strategic approach to fraud prevention, detection and response is essential.

Girgenti 说：&全球化、更加严苛的投资界以及源于监管者的零容忍政策（ zero-tolerance policies ）都要求企业确保它们的内控措施发挥应有的作用。&同时，他还指出，对舞弊预防、舞弊侦测以及舞弊反馈而言，战略进程是最关重要的。

The concept of equivalent rotationally rigidity is offered and the formula of rotationally rigidity is obtained.

主要做了如下几个方面的工作：对伸臂位于顶部的单层框架—筒体模型进行分析，提出了等效转动约束的概念和转动约束刚度的表达式。

Male cats normally do not need aftercare with the exception of the night after the anesthetic.

男猫通常不需要善后除了晚上的麻醉。