this dissertation consists of four parts:part one is to define financial reporting fraud of listed company.
本文主要由四个部分组成:第一部分为上市公司财务会计报告欺诈的法律界定。
part two is to analyze financial reporting fraud of listed company empirically.
第二部分为上市公司财务会计报告欺诈的现状研究。
financial reporting fraud of listed company can't beperished by securities market.
上市公司财务会计报告欺诈现象不可能通过证券市场自发地消灭。
in recent years, financial reporting fraud has become more rampantly in world wide economic life regarding as the complexity as well as the scale.
近年来,财务报告舞弊现象在世界经济范围内,无论在规模上还是在复杂程度上都是越发猖獗了。