positive fraud
英
美
[网络] 积极的欺诈
双语例句
- Positive Research on the Financial Fraud Recognizing of Listed Companies: Evidence from Stock A
上市公司财务报告舞弊识别的实证研究 - We find that equity concentration has a positive correlation with top management fraud, that board scale, top management salary, education background and internal control have significant relation with fraud.
研究表明，股权集中度与上市公司高管违规成显著正相关；董事会规模、高管薪酬、学历构成、内部人控制等因素与上市公司高管违规有显著相关关系。 - The cellular phone is not only characterized by such positive functions as speedy transmission of information, cheapness, interaction and security, but also has such negative functions as the lawless sending harmful messages and practicing fraud by means of messages.
手机短信具有信息传递快捷、价格低廉、互动保密以及安全阀等社会正功能，而部分不法之徒则通过发送不良短信、借助短信进行诈骗等活动，对社会的发展和稳定造成了诸多负面的影响。 - Contrary to positive fraud, silent fraud is a kind of fraud caused by non-disclosure i.e. omission of act, which means silence constitutes fraud and this scope has been little explored.
所谓沉默欺诈，是指相对于积极行为的欺诈而言，乃是以不作为即沉默的方式构成的欺诈，学界对此探讨甚少。 - On the one hand, listed companies make a positive contribution to the national economic development, while on the other hand, listed companies exist financial fraud in the world. It has brought serious negative impact to the stock market development.
上市公司一方面在为国民经济发展作出积极贡献的同时，另一方面上市公司财务舞弊问题在世界各国广泛存在，给股票市场发展带来了严重的负面影响。 - Empirical findings found that: First, the non-standard views on the management of listed companies engaged in corrupt conduct with a significant positive correlation between, he incurs non-standard opinion issued by a listed company to administer the greater the possibility of fraud.
实证结论发现：第一，非标准意见与上市公司的管理舞弊行为具有显著正相关关系，即被出具非标准意见的上市公司具有管理舞弊行为的可能性越大。 - The conclusions drawn from positive research sheds light on the fact that auditors recognized the discrepancies in conservatism among listed companies harboring management fraud on the whole.
实证检验结论说明，从整体上讲，审计师具备识别存在管理舞弊上市公司之间的会计稳健性差异的能力。