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本文从识别上市公司财务报告舞弊现象出发,剖析出现财务报告舞弊的根源,针对上市公司财务报告舞弊现象提出切中要害的预防和治理措施。
Based on the recognition of the fraud in the financial reports of listed companies, this paper analyzes the root causes of fraud in financial reports and puts forward key prevention and control measures according to the fraud of financial reports of listed companies.