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财务舞弊是财务造假主体为获取不正当的经济利益,采用欺骗手段故意谎报具有重要性质和实质性质财务事实的违法、违纪行为。它“常常涉及一人或若干人故意的、秘密的剥取他人有价值之物,从而使自己获利”。从世界范围来看,二十世纪八十年代以后财务舞弊案件大量增加,安然、世通、施乐、美国在线、时代华纳等一系列知名公司相继传出令世界震惊的财务丑闻。2002年7月30日,《萨班斯奥克斯法案》的签署标志了美国自
Financial fraud is the main body of financial fraud in order to obtain unfair economic interests, the use of deception deliberately misrepresentation of the financial nature of an important and substantive nature of the law, discipline violations. It “often involves one or several individuals deliberately and secretly stripping others of their own worth and thereby making themselves profitable.” From the perspective of the world, a great deal of financial fraud cases have increased since the 1980s. A series of well-known companies such as Enron, WorldCom, Xerox, AOL, Time Warner and so on have successively sent out financial shocks that shocked the world. On July 30, 2002, the signing of the Sarbanes Oxley Act marks the United States since