Brief Analysis on Reasons and Solutions to the Fraud Events of Operational Risk Management ( ORM ) in Chinese Commercial Banks

浅谈商业银行操作风险中 欺诈事件发生 的成因及对策

Finally from the perspective of users of financial reporting The author proposed the strategy how to improve the identification of financial reporting fraud of listed company .

最后，从财务报告使用者的角度，提出 如何提高 对上市公司财务报告 舞弊识别的对策建议。

According to the definition of fraud and the definition of speech acts I believe that the speaker is the speech act of fraud by his utterances of others to achieve the blackmail money cheat such a speech act .

根据 诈骗 的定义和言语行为的定义，笔者认为，诈骗言语行为就是说话人通过他所说出的话语从而达到讹诈骗取他人钱财的这样的一种言语行为。

Finally it put forward some suggestions in order to reduce the financial fraud of Chinese listed companies .

借助 博弈分析的结论，提出了减少我国上市公司会计 舞弊 的几点建议。

Rather than tangle in uncharted territory to rethink the source of the problem from the source to reflect on the credit card crime of fraud of the positioning might be able to quell the controversy .

与其纠结在一个未知的领域，不如重新思考问题的源头，从源头上 重新反思信用卡 诈骗 罪的定位，或许能够平息争议。

Although there is lack of international convention to regulate it and the fraud of letter of credit is also regarded by the legislation of all of the country .

虽然国际上缺少相应的国际条约防范、 打击信用证 欺诈，但各国国内立法却对此十分重视。

If it is a unit of loan fraud and do not conform to the crime of fraud of the contract has no legal provisions .

如果是单位贷款诈骗且不符合合同 诈骗罪 的目前没有法律予以规定。

The results indicate that increasing the punishment to the CPAs who had mistake in the auditing is the only efficient way to prevent the fraud of the listed companies .

结果表明，加大对注册会计师失察的处罚力度是防止上市公司 舞弊的唯一可行 办法。

Anxi County Fujian 10 involved the use of false information to the fraud of party members and cadres have been punished .

福建安溪县有10名涉及利用虚假信息 诈骗 的党员干部被查处。

In the last chapter I analysis and research of the problem to fraud in the bill of lading according to the above every chapter and put forward the suggestion to the internal legislation of our country against the fraud in bill of lading through promoting internation legislating .

在最后一章里，笔者根据以上各章对提单欺诈及其引发问题的分析研究， 对我国国内立法以及通过推动国际立法来达到反提单 欺诈 目的提出了建议。

Game theory and asymmetric information theory provide better tools and new theoretical perspective to explore the economics of fraud accounting information of listed companies .

其中博弈论、非对称信息理论等经济学原理 为探讨上市公司会计信息 舞弊提供较好理论工具和新颖视角。

Part three is to analyze the reasons of financial reporting fraud of listed company .

第三部分 为上市公司财务会计报告 欺诈 的原因分析。

People begin to find that the motivation and opportunities of fraud of most of the listed companies is related to the low quality of internal control .

人们 开始发现，上市公司 舞弊 的动机和机会大部分与内部控制质量低下有关。

But because the user history call data has the certain lag it is the future research direction and focus that how to combine the real-time call data and signaling data to analyze the fraud and improve timeliness of anti-fraud results .

但是由于用户历史通话数据具有一定的滞后性，如何结合实时通话数据和信令数据进行 欺诈分析，提高反欺诈的实时 性，是今后研究的方向和重点。

The problem concerning the fraud in bankruptcy and how to regulate the fraud in bankruptcy in the view of the civil liability administrative liability and criminal liability .

破产欺诈的问题，从民事责任行政责任刑事责任的角度 如何规制破产 欺诈 行为。

The Management to the Fraud of Accountant and the Arrangement of Its System

会计 舞弊治理及其制度安排

Stakeholders of Financial Governance are close related to the fraud of financial reports .

公司财务治理相关者与财务 舞弊之间存在着密切关系。

The enactment of Sarbanes Oxley Act in 2002 is a milestone in the legal system history of accounting fraud control which making the legislation to control the accounting fraud of USA at the forefront of the world .

美国2002年《萨班斯&奥克斯》法案的颁布在控制会计舞弊的法律制度史上有着里程碑的意义，这一立法使美国控制会计 舞弊的立法走在世界前列。

This paper reviews and comments research results of foreign research related to accounting fraud of listed companies and brings forward some issues which should be paid close attention to in the future research related to accounting fraud of Chinese listed companies .

本文对国外关于上市公司会计舞弊的研究成果进行了回顾与评述，并提出了许多我国未来上市公司会计 舞弊研究应当关注的问题。

The Responsibility of CPA to Discover and Report the Financial Fraud of Corporation

注册会计师发现和揭露公司财务 舞弊的责任研究

So if we want to solve the accounting information fraud of listed company of our country and improve accounting information quality fundamentally it is not enough only to proceed from accounting angle . we must perfect corporate governance structure of our country as well .

因此， 要从根本上解决我国上市公司会计 舞弊，提高会计信息质量，仅仅从会计角度出发进行治理是不够的，还必须要完善我国公司治理结构。

This paper firstly introduced the researches made by foreign scholars . Because of earlier starting their researches have formed several major research perspectives which have a certain contribution to enriching the theory of fraud risk management and guiding the practice of fraud operational risk management .

本文首先对国外学者的研究进行爬梳，鉴于国外的研究起步较早，已经形成了几个主要的研究视角，这些 对于丰富 欺诈风险管理理论和指导欺诈操作风险管理实践都具有一定的贡献。

Under this circumstance how to detect the financial fraud so as to clean the honesty environment of capital market becomes a serious problem .

在此背景下， 如何有效的识别财务 舞弊以净化资本市场的诚信环境成为一个亟待解决的问题。

The fraud of letter of credit had done great harm to the international society and our country is one of the main victimized countries . So it is very important to study the fraud of letter of credit .

信用证欺诈已给国际社会造成了极大的危害，我国是信用证 欺诈的主要受害国之一，因此，研究信用证 欺诈问题尤显重要。

So the CPAs should take audit strategies to prevent the financial fraud of the listed companies .

对此，注册会计师应当采取相应的审计策略 来遏制上市公司 弄虚作假 的 行为。

According to the actual situation as silent fraud although violation of the principle of good faith is not its elements but which included in the elements of obligation .

关于沉默 欺诈，尽管违背诚信原则没有明确列在其构成要件中，但在 其告知义务要件里，已将其纳入其中。

Statutory capital system can guarantee accuracy and reliability of corporate capital to prevent the fraud and speculation during the setting up of company to protect the legitimate interests of creditors of the company while authorized capital system can maximize the efficient use of funds .

法定资本制可以保证公司资本的真实可靠，防止公司设立中 的 欺诈、投机行为，保护公司债权人的合法利益，而授权资本制可以最大限度的发挥资金的利用效率。