Conrad Black, the Canada-born British peer and former owner of the daily telegraph, was last night facing more than a decade in jail after being convicted of fraud and obstruction of justice. 传媒大亨康拉德布莱克(conradblack)上周被判诈骗罪和妨碍司法公正罪成立,从而面临10年以上监禁。
Those involved in the fraud created an intricate web of trading companies to hide their activities. 参与骗局的人构筑了一个交易公司的复杂网,以隐瞒其行为。
In fact, there are all sorts of checks and balances put in to place to insure against fraud or any sort of manipulations. 实际上,这次计票采取了各种各样的价差方式,确保不出现舞弊现象和其他任何形式的谬误。
He was connected in some way with that fraud scandal a couple of years back. 他和几年前那桩诈骗丑闻有某方面的联系。
There are different legislations, legal precedents, and theories in German, Japan and China as to whether fraud of paying property or estate for illegal reasons constitutes crime of fraud or not. 诈欺基于不法原因给付的财物或者财产性利益的场合下是否成立诈骗罪,德国、日本和我国的立法、判例和学说都有所不同。
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 legal risks of audit fraud can be seen in the product of fraud exposure probability and the degree of punishment to fraud, and it is positively relative to audit quality. 审计欺诈的法律风险表现为欺诈被发现的概率和发现后被惩处力度的乘积,它与审计质量正相关。
This paper reviews and comments research results of foreign research related to accounting fraud of listed companies, and brings forward some issues which should be paid close attention to in the future research related to accounting fraud of Chinese listed companies. 本文对国外关于上市公司会计舞弊的研究成果进行了回顾与评述,并提出了许多我国未来上市公司会计舞弊研究应当关注的问题。
In contractual view, accounting fraud is the result of the failure of accounting integrity contractual automatically performance. 从契约的角度考察,违背会计规则等会计舞弊行为是会计诚信契约自动履行失败的结果。
In the crime of financial fraud, the cognition error of paratactic ele-ments of necessary conditions of identical crime and different type of acts of identical crime will not influence the consummation of a crime; 在金融诈骗罪中,对同一犯罪的并列的构成要件要素的认识错误,以及对同一犯罪的不同行为类型的认识错误,不影响犯罪既遂的成立;
On integrity in business administration and "fraud" in art of war Error and fraud of the prepayments a/ c and means of audit 论企业管理中的诚信与兵法中的诡道预付账款账户错弊与查账方法
In recent years, financial reporting fraud of listed company is becoming worse. 近年来,上市公司财务会计报告欺诈愈演愈烈,已经成为困扰全世界的难题。
In Preface, author briefly show present situation and harm of fraud in lawsuit. Fraud in lawsuit is a new type of fraud crime which appeared following the complication and diversification of social economic life as well as enhancement of public consciousness of law. 在前言中,本文简要介绍了诉讼欺诈行为的现状及其危害,认为诉讼欺诈行为是随着我国社会经济生活的日趋复杂和多样化以及公众法律意识的增强,出现的一种新型诈骗犯罪。
Presently fraud crime of loan is serious in China, and fraud crime of loan has become one kind of crime which is common, frequent with bad social effect in economic field in this country. 目前我国贷款诈骗犯罪形势日益严峻,成为经济领域中常见、多发的社会危害非常严重的犯罪。
Finally it put forward some suggestions in order to reduce the financial fraud of Chinese listed companies. 借助博弈分析的结论,提出了减少我国上市公司会计舞弊的几点建议。
Charges in Crime of Financial Fraud and Coincidence of Articles 金融诈骗罪中的罪数及法条竞合问题
Its value lies in the credit card fraud through the basic questions of analysis and detection measures for credit card fraud detection system to provide a more theoretical strategy. 其价值在于通过对信用卡诈骗犯罪基本问题和侦查对策的系统分析,为信用卡诈骗犯罪的侦查提供一个较为系统的理论策略。
Thirdly on the basis of the problem which relates to internal control in view of fraud, the paper elaborates the defect of internal control through the subjective factors of the administrative 、 inefficiency of multi-agent chain and behavior of stakeholders in the game. 再次阐述了舞弊视角下内部控制存在的诸多问题,并从管理层舞弊的主观因素、多级代理链控制不力、利益相关者的博弈行为等角度对内部控制不力的诱因进行了剖析。
In recent days, the researches about accounting fraud problem of China most concentrate on built the accounting fraud identification models, or try to find the features of fraud companies. Few researches are about the accounting fraud regulation systems. 当前对我国会计舞弊问题的研究,大量集中在设计识别会计舞弊行为的模型,或寻找舞弊公司指征,系统研究会计舞弊监管制度的很少。
This chapter financial reports of listed companies in the fraud cause of internal factors and external factors in a number of indicators were selected for quantitative analysis. 本章内容对上市公司财务会计报告舞弊成因中内部因素和外部因素分别选取了一些指标进行定量分析。
In recent years, the phenomenon of accounting fraud of listed companies in the global economic environment long-standing, causing inestimable harm on global social economy, impacting on the order of the securities market seriously. 近年来,上市公司会计舞弊现象在全球经济环境中屡禁不止,对全球社会经济造成了无法估量的危害,严重影响了证券市场秩序。
The sixth article of the Criminal Law Amendment ( Six) has added false bankruptcy into the criminal regulations for the first time. It has filled in the blank of attacking the bankrupt fraud of original criminal law. 《刑法修正案(六)》首次将虚假破产的行为列入刑法之中,填补了原有刑法在打击破产欺诈行为方面的空白。
The financial reporting quality problems mainly occurred in the financial reporting fraud, which affects the reliability of financial reporting. 财务报告的质量问题主要出现在财务报告舞弊上,影响了财务报告的可靠性。
The false civil procedure as a new malicious use of the courts and in fraud of law in our country, have yet to be clearly defined, litigation academic study on this issue is still in the intial stage. 虚假民事诉讼作为一种新的恶意利用法院和规避法律的手段,在我国无论是实体法还是程序法中都尚未得到明确的规定,诉讼法学界对这一问题的研究也尚处于起步阶段。
In recent years, accounting fraud and out-of-control of the enterprise leads to bankruptcy, investors lose their confidence and social public begin to pay more attention to internal control. 近年来,会计舞弊、管理失控造成企业破产,投资者信心严重丧失,使得内部控制逐渐被关注。
In fraud and financial fraud between the composition Lapping of Legal Provisions should be no doubt, whether according to the lex specialis principle of punishment, or light-weight method is superior method in accordance with the principle of punishment, the results are the same. 在诈骗罪与金融诈骗罪之间,构成法条竞合应当毫无疑义,无论按照特别法优于普通法的处罚原则还是按照重法优于轻法的处罚原则,所得结果均是相同。
This thesis interpret the general theory and practice problems in loan fraud and its legal control from the angle of economic law systematically and comprehensively. 本文在学术界第一次从经济法学的角度系统而全面地阐述了贷款欺诈及其法律控制的一般理论问题和实践问题。
On the other hand, changes in financial fraud will promote the further development and improvement of fraud auditing standards. 另一方面,财务舞弊行为的变化推动舞弊审计准则的进一步发展与完善。
In addition, the contract crime of fraud of contract is not an ordinary contract, that reflect the market order of the contract. 另外,合同诈骗罪中的合同并不是普通合同,而是体现市场秩序的合同。
They have typical characteristics which are different from other improper price behaviors. Third, the dangers which are brought in by the price fraud of hypermarkets are used for testifying the necessity of supervision. 第三,以大型超市价格欺诈行为的危害米证明对其进行监管的必要性。