Manipulation of accounts in India is "ferocious", says Mr Mukherjea, and not just by small firms. 不仅仅是小公司,篡改账目在整个印度都十分“凶猛”。
In recent years, the manipulation of accounts in our stock market cannot be prohibited, which destroys the normal orders of the stock market greatly, and harms the confidence and the enthusiasm of numerous investors severely. 近年来,证券市场上会计舞弊现象层出不穷,不仅大大破坏了正常的证券市场秩序,同时也严重损害了无数投资者的信心和热情。
There is a description of any outstanding shares will inevitably lead to manipulation of accounts to manipulate the flow of trends, but also accompanied by a sharp rise in turnover, which also provide a reference for control the manipulation of the phenomenon to the regulators. 说明任何的操纵必然会导致流通股份向操纵者账户流动的趋向,而且还伴随有换手率的急剧上升,这也为监管层控制操纵现象提供了参考。
Secondly, on the phases of manipulation, we should strengthen the checkup of credit before providing a loan, make the terms of the contract detailed and make preventive measures, deal with the procedures of accounts receivable pledge in time, and so on. 然后从操作层面上要加强贷前审查,细化合同条款,约定防范措施,及时办理应收账款质押登记手续等。