急求!上市公司摘要翻譯!!!
Listed company for a variety of interests driven by the use of various means to achieve the profit situation artificial restructuring, the profits "inflated" or "virtual cut," Such acts are usually referred to as cosmetic profits. In recent years, listed companies at home and abroad to whitewash profit financial scandals occur frequently, seriously disrupting the national securities market and the market economy environment for investors and shaken confidence between the companies, shocked the world as a whole. How scientific and rational verification and identification whitewash profits of listed companies, the accounting profession is the need to discuss an important subject. In this paper, starting from dawn stake in the case, the listed companies through whitewash profit motive, the means of research, the audit of listed companies and from the methods listed companies within the prevention method. This paper introduced the latest accounting standards, in light of the new accounting standards of listed companies have an important impact on the adjustment of the old and the new accounting standards for comparative analysis.