术语“欺诈”的详细信息

英译术语:

fraud

汉语语境:

会计欺诈已经成为世界范围内的重大问题，它给世界经济带来了重大的负面影响。通过建立两阶段动态博弈模型并对其求解发现， 政府会计监管的最优目标并不是要杜绝会计规则执行者的会计欺行为，而是将部分会计规则执行者的会计欺诈行为控制在一定的范围之内；一般的会计监管对于控制很看中当期收益的会计规则执行者的会计欺诈行为来说无能。

英语语境:

Accounting fraud has become one of the most serious economic problems because of its tremendous negative effect on the economy. Through establishing a two-stage dynamic game model, the government's ex-post accounting supervision should aim to control the violation of accounting rule to an appropriate level rather than completely eliminating it. The ordinary ex-post accounting supervision system has no control over those violators with who seek for current revenue.