会计信息失真外文文献译文及原文

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是资产减值还是会计信息失真【外文翻译】

外文翻译原文Impairment of Assets or Impairment of Financial Information?Material Source: Author:Emily Giannini ABSTRACTThis paper begins with overviews of the Statements of Financial Accounting Standards (SFAS) No. 144 and No. 142 as they pertain to impairments. Subsequent to the overviews, a conceptual evaluation considers how the impairment standards are related to various components of the conceptual framework, including reliability, relevance, and various components within and related to these two characteristics. Incorporated into the discussion is SFAS No. 157 and current fair value measurements in accounting. Controversies surrounding SFAS No. 144 and No. 142 are discussed and companies that have incurred impairment losses or conduct impairment testing on a regular basis are presented. All components of this paper are directed to an analysis of the costs and benefits of impairment testing and the possible result of the trade-off.INTRODUCTIONAs stated in the Financial Accounting Standards Board’s (FASB) Statement of Financial Accounting Concepts (SFAC) No. 1 (1978) , a primary objective of financial reporting is to, “ provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit and similar decisions…in assessing the amounts, timing, and uncertainty of prospective cash receipts…” Further, “financial reporting should provid e information about the economic resources of an enterprise, the claims to those resources…and the effects of transactions, events, and circumstances that change its resources and claims to those resources.” (FASB 1978, Page 5).When long-lived assets are impaired (the fair value of the asset is less than book value), the resources of a company have changed in value. Thus, it is considered important to inform external users, such as creditors and investors, of the change in financial information and to provide them with relevant information. As a result, asset write-downs may provide useful information as to an asset’s value,decline in value, and the significance of the decline in regards to how it may affect users of the financial information. If write-downs are important because they show assets at fair value, however, what about write-ups? If assets have increased in value might this be just as important to external users as a decrease in value?While the principle of conservatism suggests that a write-up not be recorded, the value of writing assets down but not up may be more costly and detrimental to decision making than it is beneficial. Further, several other controversial issues regarding impairment losses support the need for better guidance and, perhaps, a complete move to or away from fair value reporting. This paper will address some of these controversial issues, along with the real impact impairment testing and losses have had on companies. In all, the ultimate question to consider is do the benefits of impairment testing truly outweigh the costs?The impairment and write-down of long-lived assets and goodwill is an ongoing topic that has been considered, and modified in recent years. In June, 2001, Statement of Financial Accounting Standards (SFAS) No. 142, Goodwill and Other Intangible Assets, was released. The statement addressed how intangible assets acquired individually or with a group of assets, should be accounted for initially in financial statements. The statement also changed the approach to how goodwill and some other intangible assets are accounted for following their initial recognition. Under previous guidelines, goodwill was amortized, causing the reported book value to decrease in a consistent manner over time. With the release of SFAS No. 142, however, goodwill could no longer be amortized. The mandated change from amortization to impairment testing was primarily due to the fact that financial statement users indicated that goodwill amortization was not useful in analyzing investments.As intangible assets are an increasingly important economic resource for many enterprises, analysts and users of financial statements have expressed the need for better information about intangibles. Thus, SFAS No. 142 modified previous accounting guidelines to address the need for better and more useful information.Two months after SFAS No. 142, Statement of Financial Accounting Standards No. 144 (2001), Accounting for the Impairment or Disposal of Long-Lived Assets, was released. This statement superseded FASB Statement No. 121 (1995) but retained the primary focus of SFAS No. 121. As indicated in both SFAS No. 121 and No. 144, an impairment loss is only recognized if the carrying amount of a long-lived asset is not recoverable from its undiscounted future cash flows. Theimpairment loss and write-down is then measured as the difference between an asset’s carrying amount and fair value.Although the statements have a different primary focus, both act as guidelines in determining the frequency and circumstances of impairment testing, the level to test for impairment, the steps involved in the test, and the measures in determining and disclosing a write-down. The statements were created to improve financial reporting and to make the impairment of long-lived assets a better fit with the conceptual framework. Thus, SFAC No. 2, Qualitative Characteristics of Accounting Information, can be used to evaluate SFAS No. 142 and No. 144.The first part of this paper will provide an overview of SFAS No. 144 and 142 as they apply to the impairment of long-lived assets, goodwill, and other intangible assets. Following the overview, a conceptual evaluation will consider impairments as they relate to the conceptual framework of accounting and fair value measurement. In the final section, a practical application of write-downs will be presented with real businesses that have tested for or recorded impairment charges due to a variety of circumstances.OVERVIEW OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 144Statement of Financial Accounting Standards (SFAS) No. 144 classifies long-lived assets into three categories: (1) assets to be held and used, (2) assets to be disposed of other than by sale, and (3) assets to be disposed of by sale. As the first part of this section will focus on the impairment process for long-lived assets, the most applicable category is long-lived assets to be held and used. First, indicators to test for impairment will be discussed. The next part will consider the level at which testing is performed. Following these parts are discussions on measurement, allocation, and disclosure of an impairment loss. Through consideration and examination of these components, along with an overview of SFAS No. 142, the impairment process can be better understood and applied to the conceptual framework of accounting.Indicators for Impairment TestingFor long-lived assets to be held and used, impairment is defined as the condition that exists when the carrying amount of a long-lived asset or asset group exceeds its fair value (FASB 2001b, Paragraph 7). While an impairment test is necessary when it is probable for any reason that the carrying amount may exceed fair value, certain circumstances or indicators suggest that carrying amount may notbe recoverable. Listed in SFAS No. 144, Paragraph 8 (FASB 2001b) are the following indicators that an asset or asset group may be impaired:a. A significant decrease in the market price of a long-lived asset (asset group),b. A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition,c.. A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator,d. An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group),e. A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group), orf. A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life.Any of the above circumstances suggest that the asset (asset group) may not be at the value it was once identified at, and the company may have an impairment loss. Moreover, these indicators require that an asset or asset group be tested for recoverability. According to Reinstein and Lander (2004, 401), these provisions suggest that there is a significant chance (greater than 50% probability) a company will dispose of the asset before the end of its previously estimated remaining useful life.Level of TestingPrior to testing an asset or asset group for impairment, the lowest level at which cash flows can be measured must be determined. As discussed in Paragraph 10 of SFAS No. 144 (FASB 2001b), assets are first grouped by identifiable cash flows that are largely independent of the cash flows of other assets and liabilities. Impairment testing is then completed at this level.In estimating future cash flows, the useful life must be determined for the asset or asset group. According to Paragraph 18 of SFAS No. 144 (FASB 2001b), this remaining useful life of an asset group is based on the remaining useful life of the primary asset of the group. The primary asset is defined as the tangible asset being depreciated or intangible asset being amortized that is the most significant component asset from which the asset group derives its cash-flow-generatingcapacity. If the primary asset is not the asset of the group with the longest remaining.译文是资产减值还是会计信息失真资料来源：作者：Emily Giannini1 摘要本文首先以综述方式从财务会计准则（SFAS）的第144条和142条对于减值的规定入手进行陈述，以概述方式阐述后一个概念性的评价准则的减值，考虑减值准则如何与各个组件构建成一个概念框架，包括可靠性、相关性及与这两个特性有关的其他组件。

中小企业代理记账外文文献翻译2014年译文3100字

中小企业代理记账外文文献翻译2014年译文3100字XXX in small and medium sized enterprises (SMEs)。

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such as XXX is essential for any business to maintain accurate financial records。

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which can lead to errors and financial misstatements.Outsourcing XXX:Outsourcing bookkeeping services XXX outsourcing。

会计信息失真外文文献译文及原文精品

目录1 绪论 (3)1 Introduction (4)2 会计信息失真的原因 (5)2.1 会计法律法规体系的局限性 (5)2.2 会计工作人员的疏漏 (5)2.3 职业道德的背离 (5)2.4 政府监管机制不完善 (6)2 The reason of the accounting information distortion (7)2.1 The limitation of accountant laws and regulations system (7)2.2 The accountancy fault (7)2.3 Occupational ethics deviating (8)2.4 The imperfect government mechanism (8)3 会计信息失真的对策 (9)3.1 建立标准化的会计准则，加强会计制度的建设 (9)3.2 建立和完善公司内部监管体系 (9)3.3 完善会计人员监管体系，加大违规的惩处力度 (9)3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 (10)3 The Countermeasure of Accounting Information Distortion (11)3.1 Standard accounting guide line and strengthen the construction of accounting system .. 113.2 Establishing and perfecting enterprise internal control system. (11)3.3 Perfecting accountant supervises system, enhancing punishment. (12)3.4 Consummating employed qualifications system, enhancing following education,improving the accountant quality comprehensively. (12)4 结论 (14)Conclusions (15)摘要这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。

小型私营企业的强制性会计信息披露失真外文翻译(可编辑)

小型私营企业的强制性会计信息披露失真外文翻译外文翻译Mandatory Accounting Disclosure by Small Private CompaniesMaterial Source: Forthcoming, European Journal of Law and EconomicsAuthor: Benito Arru?adaThis article analyzes how mandatory accounting disclosure is grounded on different rationales for private and public companies. It also explores technological changes, such as computerised databases and the Internet, which have recently made disclosure of company accounts by small companies potentially less costly and more valuable, thanks to electronic filing and universal online access to credit information systems. These recent developments favour policies that would expand the scope of mandatory publication for small companies in countries where it is voluntary.They also encourage policies to reduce the costs and enhance the value of disclosure through administrative reforms of filing, archive and retrieval systems.Survey and registry evidence on how the information in the accounts is valued and used by companies is consistent with these claims about the evolution of the tradeoff of costs and benefits that should guide policy in this area.Mapping costsPublishing company accounts involves substantial private costs. These include the direct administrative cost of preparing and filing the accounts. There may be other less direct costs, as publication may cause a competitive disadvantage for the disclosing firms, which may damage their incentives to invest. A third type of private cost is the loss of personal privacy Administrative costsThese costs are not trivial, as revealed by the lack of compliance observed when enforcement is lenient, as in Germany Weilbach, 1991: 800 or The Netherlands Bolle, 1996. It has been argued that to avoid the costs of mandatory publication some firms are willing to do substantial restructuring Barry, 2006, and publication avoidance has played a role in some massive changes in organisational form Maijoor, 1996. Furthermore, mandatory disclosure may also interfere in the optimal choice of safeguarding instruments Gore, Sachs and Trzcinka, 2004 But the size of these costs is open to question, at least for most firms. First, the direct cost of compliance is small. The cost of preparing the annual accounts is low as the public accounts are now a standard by-product of any accounting software, which is in any case indispensable for managerial and tax accounting. Accounting software packages simply reorganize the data and automatically prepare different sets of accounts which follow the different formats required for managerial purposes, tax complianceand, when so required, public filing. A main reason why this holds even for micro companies is that the complexity of tax compliance leads entrepreneurs to purchase all these bureaucratic services, therefore benefiting from specialization advantages and scale economies.Furthermore, the cost of filing the accounts can and should be minimised by extending the use of new technologies electronic filing, extending the use of simplified accounts and eliminating useless procedures such as notarising the signature of the company representative. In general, given that company accounts are not subject to any substantive review by the registry, it is relatively easy to automate the process.Publishing financial accounts also incurs additional costs for administering and regulating the disclosure, as well as for filing and processing the information. To the extent that these services are financed by the filing firms, most of these costs are the same as those analysed in the previous paragraph. However, examining their structure is worthwhile because it suggests that even a substantial drop in account publication might reduce costs little for two reasons. First, investments by public registries, to make account filing possible and to manage the information flow, and by private firms, to capture and exploit the information, are mostly sunk costs and therefore irrelevant in the short run. Second, because both filing and exploiting the files offer substantial economies of scale. Therefore, many costs would be incurredanyway to serve the non-exempted firms and those which voluntarily decide to continue filing their accounts.Lastly, part of the cost savings obtained by not filing the accounts would disappear, as all firms would be repeatedly required to provide more specific information to different agents. Such demanders of information would not only be their several banks and suppliers this demand could be satisfied by voluntarily disclosing, but also public agencies which would stop relying on the public record of accounts if this became substantially less complete and would start building additional databases as well as enlarging their current demand of information from firms.Of course, national governments could avoid this new demand for information by implementing mandatory disclosure.Distortion of competitionPublication of accounts might also cause private costs to the disclosing firm by informing its competitors, which might also distort competition. However, this effect seems unlikely to be substantial when small companies are involved. At least, these costs are clearly smaller than those of the disclosure now commonly required from public companies.A useful comparison would be that between the impact of publicly filing the annual accounts with that of announcing, for instance, the cancellation of a research programme. Doubt remains on this point, however, not for the micro companies considered by the European Commission butformedium-sized or even large private companies, for which disclosure may be quite sensitive, given their size and presence in concentrated and differentiated markets.The lesser competitive effects for smaller firms are confirmed by the results of a survey conducted in October 2007 among Spanish users of a business information system, the codebook and results of which are shown in Table 1 question 5:You use our services to get information on… mark one or several responses: Suppliers 1,513 25.54% 205 Clients 5,092 85.96% 558 Competitors 2,501 42.22% 309. The survey was conducted by a major provider of online credit information for small firms in a large EU country. It was conducted online on October 25-26, 2007 by sending 74,862 emails to a random sample of registered users, offering each of them a free credit report market price 13.92 if they answered the survey. A total of 5,924 users filled in the survey in 24 hours, with a response rate of 7.91%. Most of the respondents were small firms According to the survey, the percentage of firms which use the service to find out about competitors, given by the third answer, decreases significantly with the size of the user firm, as suggested by the differences in average use between groups of firms of different size. This is confirmed by the positive coefficient obtained for the Firm Size variable in the econometric estimation in which the dependent variable is Competitors, a binary variable equal to one when the firm uses the service to gain information on competitors zero.Nor does the fact that outlets in vertically integrated networks would be subject to different reporting requirements seem to create a significant cost difference. Franchised outlets publish their accounts when they are incorporated as companies, while vertically integrated outlets do not need to do so when they are mere divisions of the franchising firm. The potential difference in disclosure costs seems a trifle when considering that different rules apply to both types of vertical structures in matters such as resale price maintenance, collective bargaining or corporate tax rates.Privacy costDamage to privacy, considered as a highly significant cost by some authors e.g., Barry, 2006, is elusive and difficult to evaluate. The fact that most positive law does not grant privacy rights to corporations could be interpreted as an implicit social judgement whereby, overall, such privacy costs are not social costs. Two reasons may help in explaining why. First, a substantial part of the demand for company privacy is directed at tax evasion and fraud and therefore has little merit from a social perspective. Second, and closer to our case, it is doubtful that companies should be held to a lower standard of publicity than individuals. For individuals, most modern legal systems now protect privacy on financial matters but require publicity of the most important assets and liabilities: property rights on real estate, valuable movable goods, suchas automobiles, and even some financial assets, as with holdings in public companies. Notice that publicity on real property often refers not only to ownership rights but also to mortgages. The consequence is that the most valuable assets in the “balance sheets” of individuals are made public. In this context, exempting legal persons from publicity would allow them to hide property by means of legal entities incorporated for the sole purpose of holding property, a practice that is already widespread in the EU for hiding cross-border real estate purchases from the tax authorities.译文小型私营企业的强制性会计信息披露失真资料来源:欧洲法律与经济学期刊作者:Benito Arru?ada本文分析了上市公司与非上市公司建立在不同的原理上的强制性会计信息披露。

250.D我国上市公司会计信息失真现状及对策外文翻译

对于典型的激励信贷员在银行计划涉及“起源费”，即信贷员对贷款资金支付。这方面的激励型的一个特点是，它使信贷员没有动力去寻找高利率贷款。相反，信贷人员激励机制，使任何贷款得以偿还，而银行通常有信贷委员会（由上级银行的人员组成），其职责是确定信贷的潜在债务人老有所为，并批准或拒绝贷款。
这项计划的问题是，为什么不贷款人员支付最终盈利该贷款，而不是它的起源费。'根据贷款盈利将奖金优势给予贷款人员奖励，寻找良好的信用风险，贷款，销售较高的预期值。换句话说，这样的性能衡量标准将提供给一些人员贷款的激励机制。不过，这项计划也将给予更大的信贷风险，因为许多事情可能发生在债务人基本上不知道贷款的背景下。在这种情况下，风险和失真之间的权衡是赞成作低风险和较高的失真的决策的。
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许多组织的最大价值是不能用于激励计划的。在私人控股公司，该组织的未知的财务价值，它是可能不是所有人的目标。相反，其目标是要最大限度地提高业主的实用工具，组织的事业显然不是一个收缩性能的措施。
这种非收缩组织价值的问题更体现在非营利性组织和政府机构。在这种类型的组织，甚至有可能不会为了使管理人员同意，而指定该组织的目标。这些组织通常的特点是不能使用基于股票的激励设备，以及在良好的组织目标的情况下阻碍有效的绩效评价体系设计。如果高层的目标不知道，那么如何衡量该组织个别员工的表现？下面我会说是在界定“良好”的非营利组织的绩效措施中，困难的一个原因是疲弱的奖励措施，经常组织这种类型的奖励措施，其功能失调的后果，往往发生在这T些类型的组织尝试使用奖励后。

(完整版)哈佛分析框架外文文献及翻译

经营分析与估值克雷沙·G.帕利普保罗·M.希利摘自书籍“Business Analysis and Valuation”第五版第一章节1.简介本章的目的是勾勒出一个全面的财务报表分析框架。

因为财务报表提供给公共企业经济活动最广泛使用的数据，投资者和其他利益相关者依靠财务报告评估计划企业和管理绩效率。

各种各样的问题可以通过财务状况及经营分析解决，如下面的示例所示：一位证券分析师可能会对问：“我的公司有多好？这家公司是否符合我的期望？如果没有，为什么不呢？鉴于我对公司当前和未来业绩的评估，该公司的股票价值是多少？”一位信贷员可能需要问：“这家公司贷款给这家公司有什么贷款？公司管理其流动性如何？公司的经营风险是什么？公司的融资和股利政策所产生的附加风险是什么？“一位管理顾问可能会问：“公司经营的行业结构是什么？该策略通过在工业各个企业追求的是什么？不同企业在行业中的相对表现是什么？”公司经理可能会问：“我的公司是正确的估值的投资者吗？是我们在通信程序中有足够的投资者来促进这一过程？”财务报表分析是一项有价值的活动，当管理者在一个公司的战略和各种体制因素完成后，他们不可能完全披露这些信息。

在这一设置中，外部分析师试图通过分析财务报表数据来创建“中端信息”，从而获得有价值的关于该公司目前业绩和未来前景的展望。

了解财务报表分析所做的贡献，这是很重要的理解在资本市场的运作，财务报告的作用，形成财务报表制度的力量。

因此，我们首先简要说明这些力量，然后我们讨论的步骤，分析师必须执行，以提取信息的财务报表，并提供有价值的预测。

2.从经营活动到财务报表企业管理者负责从公司的环境中获取物理和财务资源，并利用它们为公司的投资者创造价值。

当公司在资本成本的超额投资时，就创造了价值。

管理者制定经营战略，实现这一目标，并通过业务活动实施。

企业的经营活动受其经济环境和经营战略的影响。

经济环境包括企业的产业、投入和产出的市场，以及公司经营的规章制度。

企业会计信息化研究外文文献翻译最新译文

文献出处: T Vatuiu. The study of enterprise accounting information [J]. Annals of the University of Petrosani, Economics, 2015, 5: 201-208.原文The study of enterprise accounting informatizationT VatuiuAbstractThe development of information technology is accompanied by the rise and popularization of computer and the emergence and development, the original computer is applied to the finance department handling accounting business, enterprise information since birth is the accounting information into the center, that is to say, the success of accounting informationization construction is directly related to the success of the enterprise informationization strategy. In the enterprise implementation of accounting information system is conducive to further standardize the operation of the enterprise funds, for the enterprise management decision makers to provide real and effective reference data, in a rapidly changing market competition to accurately grasp the market changes, better management combined with the actual enterprise decision-making, to achieve the optimal allocation of resources and benefits.Keywords: enterprise; Accounting informationization; ERP1 IntroductionWith the development of computer information technology and penetration in the social each domain, the information technology is more and more attention, so information technology is also naturally become the important driving force of economic development. At present, the world has become a global village, networking and globalization has become the main trend of world development, starting in the 1980 s, countries began to make the informatization development strategy adjustment and as an important support power, promote the development of national economy, also took to the formal information construction development road, national policies, the informationization construction as an important part for a period of time in the future of the country's development goals, and to promote and facilitate the process ofthe country's enterprise information construction, to lay a solid position in the market competition.Enterprise as the important pillar of national economy growth, closely related to the development and growth of the national economy informatization as the subsystem of the national informatization, is the surest way to achieve modernization of the enterprise, therefore, only to promote the enterprise information, to better promote the national economic information.2 The concept and related theories of enterprise informatization2.1 The meaning of enterprise informationAccounting information is the wide application of information technology in the accounting work, the development of information resources, the use of information technology to promote enterprise to develop the economy and improve the economic benefit, and to provide comprehensive information services to various aspects of the process. The main content of the accounting information is to establish a system of accounting information and accounting information system is the main part of enterprise information system, the basic law of development is consistent with the enterprise information system. Accounting informationization is popular in recent years a noun, it is different from the accounting computerization, is to cater to the information society and the application of a new word, it has realized the accounting and the integration of information technology, is the enterprise management in the new period of main channel of information for policy makers, and effectively solve the accounting computerization existence island phenomenon is an important way, is conducive to standardize the procedures of accounting management and enhancing the market competitiveness of the enterprise. Accounting information is the key of enterprise informatization construction and most important, to the enterprise overall information-based construction and implementation plays an important role in success.2.2 ERP concepts and related theoriesERP (Enterprise Resource Planning) refers to an Enterprise Resource Planning system, it is GartnerGrouP companies in the United States in 1990.It will enterpriseplanning, management, marketing, finance, purchasing set at an organic whole, to the customer's needs and the activities of the enterprise goal to unify, to all the enterprise resources integration into a dynamic complete supply chain. The core of the ERP is the management of the enterprise is an organic whole, emphasized the ERP is an enterprise's lean management and lean production, realized the unity of advance planning and afterwards. Use of ERP software system to realize the coordination and control of each department, make the business process tends to rationalize, to better achieve department the input for the optimization of the reconstruction to lay the work, is the enterprise continuously self-assessment and important way to improve management.ERP has experienced four stages of development, its core is to realize the management thoughts of the entire supply chain comprehensive dynamic effective management and control. In particular, mainly includes three aspects of thought. One is reflect of the whole supply chain resources comprehensive management thoughts. Today is the era of win-win cooperation, enterprise competition is, in fact, to a certain extent has evolved into a competition between the supply chain and another supply chain problems, enterprises should not only know the optimal configuration of their resources, also need to coordinate the advantage of other resources, such as with suppliers, customers, and the relationship between the sales network and so on, thus to the all-round development of the enterprise into a dynamic system, and to effectively implement the management of the enterprise supply chain is a dynamic and control. Tt is to embody the lean production, concurrent engineering and virtual manufacturing management thinking. The core of the ERP system shown above all is lean production. Is all supply chain partners into the overall production process, to establish the enterprise and the interests of customers, suppliers and other partners sharing mechanism, form an integral part of the supply chain. Followed by agile manufacturing, when there is new on the market opportunities and business partners can't meet, can rapidly form a virtual factory, thus realize products in the limited time and resources optimization configuration, enterprise in market activity, high quality and diverse and flexible. Then, it is reflected in advance plan to control the overallmanagement of thoughts later. ERP enterprise production planning, logistics demand plan, sales plan, budget and human resources plan integrated into a whole system, and successfully realized the centralization and unification of various plans for formal management. In addition, the ERP system of the transaction to the relevant accounting synchronous records, ensure the cash flow and logistics of synchronization and consistent, can understand the ins and outs of money thus to control and management in a timely manner.3 Enterprise informatization development present situationFrom the perspective of the development of accounting information system, the early of the accounting information system is mainly the financial and reporting software, solve and manage the daily accounting and report processing, the financial department are introduced corresponding accounts receivable and payroll data system. But the period of the establishment of the accounting information system often do not pay attention to economic benefits, in the process of actual operation on data processing is also a lack of control, as a result, the user for the accounting information system is still in the stage stay at a respectful distance from sais the further development of the computer in the world and popular, wins initial success in accounting information system in the financial sector, then gradually developed, and the accounting information system in other department managers also begin to pay close attention to the information system of investment benefit, at this point, an enlarged the scope of information system, in addition to the accounting information system, also including the personnel information system, marketing information system and logistics information system, after that, the accounting information system to the widespread popularity and spread of development stage, the stage by the managers convene the different functions of the overall planning, and set up a special information management center of internal control activities, to start the project management system, since then, the accounting information system on the right track.3.1 Accounting network systematization degree is lowAccounting information is the premise of accounting network, according to relevant data shows: enterprise all serious resource waste. This is mainly because thenetwork degree applied in enterprise accounting system is too low. Enterprise data submitted too many mistakes. This is mainly because the typing errors in the process of data transmission, computer fault, and other factors. Enterprise cannot very good coordination between different departments. Only in the financial sector, mainly because the accounting software applications cannot be good coordination with other departments.3.2 Insufficient understanding of ERP systemFirst, many enterprise ERP system is regarded as the common office software, rather than use it as an integral part of the management system to run, the myth has led to many enterprises will be the construction of the ERP investment focus in ERP software system, and neglect to personnel training and the adjustment of the system process. Second, insufficient understanding of ERP's return on investment. Many small and medium-sized enterprise knowledge of ERP system there is a big deviation, either the ERP system is considered to be the panacea to solve the problem of enterprise all, don't think it's not much value to the enterprise, can objectively evaluate the value of the ERP system makes the ERP investment return expectations appeared larger gap. Third, the lack of understanding of the function of ERP system, think that ERP system is the simple use of inventory, logistics and financial system, not the whole development of the enterprise management planning together, through the system dynamic adjustment to realize the unification of the whole enterprise management.3.3 The accounting business process is not standardEnterprise accounting information system from accounting subject classification, the accounting information collection, selection, summary, but the current implementation, accounting information system provides information far cannot satisfy the needs of corporate decision makers, so that the accounting activities became independent departments in operation, the data generated by the natural and the business sector has been out of line. Enterprise after the implementation of accounting information system, simply by using the computer instead of manual accounting, and failed to change from the whole enterprise accounting businessprocess, did not realize the fundamental process reengineering. And in practice, enterprise capital is seriously lagging behind the logistics information, thus causes the enterprise business process can't satisfy the need of real-time control in time, nature of accounting information and enterprise management state of point-to-point statistics, provide to the enterprise information management and the policy makers also loses the relative authenticity, the reliability of the information quality decline.4 ConclusionAccounting informationization is the enterprise informatization of the central nervous, many enterprises in the construction of informatization, often based on accounting information into a breakthrough, the accounting information is the core of enterprise informatization enterprise accounting information is an ongoing process, the goal is to set up the enterprise decision support system, decision-making for real-time, accurate and complete the production and transmission of information, realize the optimal allocation of resources, the rational flow of value; Help enterprises to quickly make the right decisions, in the harsh competition environment to survive and continue to grow stronger. Companies must also be on the outer and inner risk of the enterprise effective management and control, only through the implementation of the strategy analysis in the process of small and medium-sized enterprise accounting information system analysis, and can effectively deal with accounting information, accounting information system, internal control and external risk management, and to better promote the small and medium-sized enterprise accounting information system to realize healthy and sustainable development.译文企业会计信息化问题研究T Vatuiu摘要信息化的发展是伴随着计算机的兴起和普及而出现和发展的，最初计算机是应用于财务部门处理会计业务的，企业信息化从诞生开始就是以会计信息化为中心的，也就是说会计信息化建设的成功与否直接关系到企业信息化战略的成功。

会计信息失真外文文献翻译2014年译文3300字

文献出处：Beck T. The Study of Accounting Information Distortion in Small and Medium Enterprise [J]. Journal of Banking & Finance, 2014, 30(11): 30-43.（声明：本译文归百度文库所有，完整译文请到百度文库。

）原文The Study of Accounting Information DistortionIn Small and Medium EnterpriseAuthor: Beck T.AbstractSecurity market, in fact, is information market, and the timeliness, fairness and completeness of account information is the foundation of public confidence to the market. The falsehood of accounting information strongly influents whether security market can work well. With introducing Coherence Theory and Procedural Rationality, the article redefines fairness and falsehood of accounting information, then analysis the issue from perspective of Game Theory.As to the concept of fairness of accounting information, the article integrates Procedural Rationality with Coherence Theory. That is, the accounting information can be deemed true only if the procedure and institution of accounting rule-making are rational and the accounting information is produced and disclosed strictly according to the rules.From previous definition, the falsehood of accounting information can be defined as following two: if the procedure and institution of accounting rule-making are irrational, the accounting information is in falsehood even though it is produce according to rules and standards. Besides, if the rules and standards are of high quality, but not obeyed, the accounting information is also in falsehood.Keywords: Accounting Information, Game Theory, Procedural RationalityRationality is one of presumptions in economics, which means human beings always make decision which can maximum his or her interests. And the presumption restricts the areas, where the methods in economics can be used. Therefore, it is necessary to refine the study areas. The article is to study on the falsehood of accounting information induced by rule constitutors and executors who have incentive not to follow the procedure of rule-making and implementing when institution and procedure are irrational. According to categories of falsehood of accounting information, the article is foc used on player’s actions and strategies under irrational institution and procedure which lead to the institutional and intended falsehood. So the behavioral falsehood and falsehood led by humane-beings’ limited rationality are excluded.During the process of accounting rule-making, different game players have different claims for accounting information according to their own interests. They have their own payoff functions, and have different request for accounting standards. The parties will make the rules partial to themselves and advocate their own requests from their own position and interest. The ideal model for accounting rule making is cooperative game with Nash equilibrium of sub-game perfect-ness under dynamic and completely-informative environment. It is more costly for rational men to breaking the equilibrium than keeping under such circumstances. Then it becomes Pareto Perfection when nobody wants to break up. However, the ideal model is hard to attain. And conditions are needed to provide to get close to the ideal model. That is to say, a set of rational institution and procedure must be set up to guarantee all the decisions made by each player maximum the welfare of society. And the rationality of institution and procedure should be embodied by representation of rule-makers and independence of rule-making organization.The structure of corporate governess comes from the conflicts within stockholders and the ones between shareholder and management. Accounting information is the warranty for shareholder to split up profits, and thetrack record on management’s performance. In practice, it is common that management provides accounting information; controlling stockholders get more information at first place; and the potential investors decides their action by watching the movement of stock price and controlling shareholders. The features of the phenomenon are as follow: there is no perfect information between players, the game process is dynamic. Based on these features, the author builds up dynamic model with imperfect information, and makes the conclusion that minority only cares about the payoff of majority, the majority considers their own interest and the payoff of the management, the management needs to think of the payoff of the majority, the minority and their own. The factors influencing their actions are given. In reality, it is impossible for government regulatory department and the management to make a coalition. And the sequence of the game is not as clear as the one in the game between shareholders and management.Therefore, a static model with imperfect information is founded. Deducing from the model, government regulatory department can ensure the fairness of accounting information by enhancing efforts in supervising, raising the social benefits and rewards of effective efforts, increasing the punishment of disclosing false accounting information and so on.During the game between management and auditors, currently, the management provides information at first, and then auditor conducts auditing and present auditing statement. There is a clear sequence in the game. And a dynamic model with imperfect information is built up. We concludes that raising the punishment, enhancing the efforts in inspecting and other measures can be done to guarantee the quality of accounting information.By summing up theoretical analysis above, we can deal with the falsehood of accounting information in following ways: consummating the rulemaking procedures; nurturing mature market of controlling shareholders; construct all-round supervising system; enhancing functions of the board; and raising the independence and competence of auditors.The United States of Enron, WorldCom, Xerox and so on a series of accounting scandals, questions about accounting information distortion. The discussion of the rest of the world. The steady development of securities market, not only related to the current performance of listed companies, and investors more expectations about the future of the market development and the establishment of the relevant investment confidence. The key to ensure the stability of this information is the public company accounting information disclosed the question, namely disclosure information must ensure that the securities price timely, accurate and comprehensive to reflect the fundamentals of each listed company management and the risk of the securities market conditions. Only on this basis, the investors to make reasonable expectations about the future, and then make your own risk tolerance of investment options, buy securities for their own preference of the enterprise; Companies, in turn, from investors get the corresponding resource allocation, in this way, the financing costs and risk of the enterprise and the prospect of the business performance, to achieve the purpose of the securities market efficient allocation of resources. And on this basis, the regulatory agencies and governments to find problems in a timely manner, effectively protect the rights and interests of investors, and can prevent market system risks. So the stock market is, in fact, market information, accounting information disclosure is timely, accurate, comprehensive build public confidence in the securities market.Ensure the securities market information disclosure timely, accurate and comprehensive is a long-term and complicated system engineering, it is not includes only the securities regulator information disclosure regulation system is perfect, more depends on whether the corporate governance structure to improve the strengthening the supervision of the stakeholders, accountants and lawyers and other intermediaries can remain neutral and integrity to perform their duties, investment bank or brokerage, conscientious, and securities market regulation legislation whether complete, to ensure fair and effective exercise of judicial supervision, media and social supervision by public opinion effectively in time, the government and corporate relations is an embarrassment and a series of institutional arrangements.Famous economist professor Simon, Simon pointed out in his theory of "bounded rationality" due to the person's cognition is Limited, people grasp of the information is incomplete, inadequate understanding and application of information to the people, therefore, are Bounded Rationality (Bounded Rationality).On the basis of bounded Rationality, he make a clear distinction between the rational standard of Procedural and Rationality of new classical economics to Substantive standards, distinguish the Procedural Rationality (Procedural Rationality) and the rational (Rationality of outcome/product) which is also called the substantial Rationality (Substantive Rationality).If procedural rationality refers to the behavior is the result of the due consideration, then the behavior is procedural rationality.Therefore, the behavior of the program depends on its rational production process. Results rational is refers to the established conditions and, within the prescribed scope of when behavior is suitable for a given target it is the result of rational. Thus, emphasizes the procedural rationality of rational behavior mechanism, itself is not a behavior results, because the result is always the result of a certain behavior program, program so if behavior is rational, is properly considered, the result of the behavior is also acceptable; The reason, on the other hand, pay attention to behavior result should comply with the established goals, do not pay attention to produce this behavior results the behavior of the process. Classical economics refers to the rational, in fact, a kind of substantive rationality, is a completely rational, given the behavior hypothesis (complete information, unlimited computing power and zero information processing fees) and the behavior of the target (utility maximization), behavior would be natural to achieve its purpose. Simon thinks, under the environment of uncertainty, people could not accurately predict the future, thus unable to act according to the result of rational way, can only rely on adopting a rational procedures to reduce the degree of future uncertainty, therefore, and should take reason instead of the reason for studying the economics program.From the view of procedural rationality, emphasized the authenticity of accounting information is whether accounting information generation and disclosure process Rational, rather than the accounting information itself is in accordance withthe established goals, that is, if the disclosure of accounting information generation and is rational, the result of the accounting behavior, accounting information itself can be accepted, you can think of accounting information is true, on the other hand, argue that the accounting information is distorted, similar to follow under the theory of the concept of the accounting information authenticity. Under the rational process view, the focus of the authenticity of accounting information is transferred to the accounting behavior process, namely, the process of formation and disclosure of accounting information.译文中小企业会计信息失真研究作者：贝克摘要证券市场实际上是信息市场，会计信息披露是否及时、准确、全面是建立公众对证券市场的信心基础。

会计信息披露外文文献翻译

文献出处：Ebimobowei A. A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies [J]. Asian Journal of Business Management, 2011, 3(3): 145-151.原文A Study of Social Accounting Disclosures in theAnnual Reports of Nigerian CompaniesAppah EbimoboweiAbstract: Social accounting is concerned with the development of measurement system to monitor social performance. It is rational assessment of and disclosure on some meaningful domain of companies’ activities that have social impact. Thi s study examines the practice of social accounting disclosure in Nigerian companies. Forty companies from eight sectors quoted in the Nigerian Stock Exchange were randomly sampled. Data were collected from the annual reports of the companies’ for the perio d 2005 to 2007 and the level of disclosure is measured using content analysis and descriptive analysis. The paper found that 82.5% of the companies sampled present social accounting information in their annual reports. The results show that Nigerian companies prefer to disclose social accounting information in the Directors Report, Chairman’s Statement and Notes to the Accounts in the form of short qualitative information. Human resources, community involvement and environment were identified as the most popular themes. Hence, the paper recommends among others that companies should take social accounting as a moral duty; legislation for all companies to disclose social accounting information in Nigeria; social indicators to be developed at the national level in the area of employment opportunities, environmental control, energy conservation, health care etc and professional accounting bodies in the country should collaborate to expand research in social accounting.Key words: Annual reports, social accounting, social disclosure, NigeriaINTRODUCTIONThe increasing need for every organization to disclose in their annual reports the various activities that affect the society is becoming a very fundamental issue all over the world mostly in developed economies, but this is not the case in developing countries like Nigeria. This is because organizations are particularly more interested in the profit maximization objective to the detriment of the society. According to Iyoha (2010), in developing countries, the concern is about how efficient organizations are in terms of how much profits are made and how much dividends are paid. No serious thoughts are given to social issues in the annual reports of organizations such as environmental protection, energy savings, fair business practice, and community involvements etc. Asechemie (1996) stress that the absence of financial data relating to actions and arrangements for social concern in Nigeria is not in accord with the trend in the USA, Europe and Canada where companies are required to report on the effect of compliance with laws governing corporate social conduct on capital expenditures, earnings and competitive position.The objective of this paper is to examine the social accounting disclosures in the annual reports of Nigerian companies. Therefore, the content of annual reports must provide information to users relating to social factors. As Mathews (2002) suggested in his study, documenting and analyzing what is disclosed in the area of social accounting should be one of the feature of corporate social reporting. Hence, this study attempts to answer two main questions: (i) what are the most popular types of social accounting and how is social accounting disclosed in the annual reports of companies in Nigeria and (ii) where is the location of presentation of social accounting in the annual reports of companies in Nigeria. To achieve this objective, the paper is divided into five sections. The next section discusses the theoretical and empirical literatures adopted for the study. Section three examines the methodology of the study; section four examines the findings and discussions while the last section deals with the conclusion and recommendations.Theories on corporate social accounting disclosure behavior:Gray et al. (1995) in Orij (2007) provided a much cited categorization of social accountingdisclosure studies. They talked about three broad classifications of decision usefulness studies, economic theory and social and political theory. The decision usefulness generally relates to the usefulness of accounting information, which is social accounting in this case. These studies are of two types, ranking of information on its perceived decision-usefulness in the financial community and investigations of information on effects on share prices. The economic theory studies are a periphery of agency theory and Positive Accounting Theory (PAT) research. The social and political theory focuses on legitimacy theory (LEGT) and stakeholder theory (STAKT). LEGT and STAKT are theories developed out of political economies. They are overlapping perspectives in a political-economic framework. In theoretical term, Guthrie and Parker (1990) also analyse their empirical evidence in relation to a socio-political economy theory of social disclosure and suggest that:a political economy theory of social disclosure is both viable and may contribute toward our understanding of observed developments in national reporting practices. Corporate social disclosures have appeared to reflect public social priorities, respond to government pressures, accommodate environmental pressures and sectional interests, and protect corporate prerogatives and projected corporate image.Prior empirical studies: A number of studies have been published on the subject of social accounting disclosure. A number of these rely on content analysis of annual reports. There are several different methods to the analysis of narratives in annual reports. Bettie et al. (2004) distinguish two categories: subjective (analyst ratings) and semi-objective (disclosure index studies, content analysis, readability studies and linguistic analysis). Content analysis has been selected for this study because it has been widely used in the accounting research, particularly in social accounting disclosure studies. Since this is the method of analysis in the present study, we limit our review to these studies. Table 1 summary the methodology, sample and main results of these studies.RESULTS AND DISCUSSIONLevel of social accounting disclosure: Table 2 shows that 33 companies (82.5%) from various industry groupings made social accounting disclosures at least for oneyear in their annual reports. Analysis based on industry, showed that chemical and paints, construction and petroleum marketing had 100 percent disclosure of social accounting information. The lowest level of social accounting information was 66.7% contributed by Breweries and conglomerate while companies in the building materials (75%), food/beverages and tobacco (80%), and healthcare (83.3%) level of disclosure from year 2005 to 2007. Therefore, it can be deduced that there is a growing concern for companies reporting social performance in their financial statements.Form of social accounting disclosure: Table 3 shows that in 2005 75% of the companies disclose social accounting information using narrative/pictures and 25% disclose with monetary formats. The year 2006 81% used narrative and 19% used monetary format while in 2007 84% used narrative and 16% monetary format. However, there were also companies that used both narrative and monetary formats of disclosure. Many companies were also found to have used the monetary format to disclose human resource information and environmental contribution primarily related to retirement benefit, training and development and some community based projects such as adopting school, scholarships and donations.Location of social accounting disclosure: Table 4 shows that 4(12.12%) of the sampled companies (Appendix) disclose social accounting information in the chairman’s statement; 17(51.52%) disclose social accounting information in the directors report; 2(6.06%) in the statement of accounting policy; 10(30.30%) in the notes to the accounts. The paper discovers that Directors report is the most popular location where social accounting information is disclosed by companies in Nigeria and also the “notes to the accounts”. This result is also consistent with Mamman (2004) study that Directors report is the most preferred location of social accounting information.Quantification of amount of social accounting disclosure:This study used only number of disclosure as the approach of capturing data through content analysis. Almost all companies disclosed social accounting information in short qualitative discussion and some have extended qualitative discussion where they have sections to disclose the social accounting information especially on human resources andcommunity based projects.Trend of social accounting disclosure: Table 5 shows the trend of social accounting disclosures in Nigeria. Twelve (12) companies representing (36.36%) reveals that human resources is the trend of social accounting disclosure in the annual report; two companies representing (6.06%) says the trend is fair business practice; nine (9) companies representing (27.27%) suggests community development; three (3) companies representing (9.09%) reveals that the trend of social accounting is energy; five (5) companies representing (15.16%) in their annual reports disclosed that the trend is on the environment; and two (2) companies representing (6.06%) disclosed in their annual reports that the trends is on the organization’s products. The analysis therefore reveals that disclosure of social and environmental activities is specifically on the discretion of the companies.CONCLUSION AND RECOMMENDATIONThe study examined social accounting disclosure for a three-year period from 2005 to 2007. The type of social accounting disclosure, form and location were identified in the annual reports of 40 companies. This covers eight sectors of the Nigerian Stock Exchange. The study found that 82.5% of Nigerian Companies disclose one type or the other of social accounting information in their annual reports. These disclosures were voluntary in nature and largely qualitative; contrary to the developed and some developing countries. The most favoured places of disclosure are in the Directors Report, Chairman’s Statement and Notes to the account. The most popular theme that most companies disclose is human resources followed by community involvement and environment. Analysis done by industry found that the petroleum marketing, food/beverages and tobacco, chemicals and paints sectors provides a higher percentage of social accounting disclosure in Nigeria. Therefore, on the basis of the conclusion above, the following suggestions are provided by the researcher to improve the social accounting practice in Nigeria:﹒Companies should take social accounting disclosure as their moral duty; mere legislation would not solve the problem.﹒The government should provide some incentives like differentials in tax treatment, subsidies, rebates etc. so that companies can take social programmes.﹒Researchers should provide the basis and means of social accounting quantification as far as possible.﹒The government should put in place suitable legislation for all companies to compel them to make adequate disclosure of their activities to the society.﹒Professional institutes in the country like the Institute of Chartered Accountants of Nigeria and the Association of National Accountants of Nigeria should work together for developing social accounting and reporting techniques.﹒Social indicators should be developed at the national level in the areas of employment opportunities, environmental control, energy conservation, health education etc.译文会计信息披露，尼日利亚公司年度报告的实证研究阿帕·艾比莫泊威摘要：会计信息披露关系到对社会绩效监督的评估系统的发展。

会计舞弊财务舞弊外文文献翻译

会计舞弊财务舞弊外文文献翻译(含：英文原文及中文译文)文献出处：Badawi I M. Global corporate accounting frauds and action for reforms[J]. Review of Business, 2005, :26(:2).英文原文Global Corporate Accounting Frauds and Action for ReformsIbrahim BadawiSt. John’s UniversityAbstractThe recent wave of corporate fraudulent financial reporting has prompted global actions for reforms in corporate governance and financial reporting, by governments and accounting and auditing standard-setting bodies in the U.S. and internationally, including the European Commission; the International Federation of Accountants; the Organization for Economic Cooperation and Development; and others, in order to restore investor confidence in financial reporting, the accounting profession and global financial markets.IntroductionDuring the recent series of corporate fraudulent financial reporting incidents in the U.S., similar corporate scandals were disclosed in several other countries. Almost all cases of foreign corporate accounting frauds were committed by entities that conduct their businesses in more than onecountry, and most of these entities are also listed on U.S. stock exchanges. Following the legislative and regulatory reforms of corporate America, resulting from the SarbanesOxley Act of 2002, reforms were also initiated worldwide. The primary purpose of this paper is twofold: (1) to identify the prominent American and foreign companies involved in fraudulent financial reporting and the nature of accounting irregularities they committed; and (2) to highlight the global reaction for corporate reforms which are aimed at restoring investor confidence in financial reporting, the public accounting profession and global capital markets.Cases of Global Corporate Accounting FraudsThe list of corporate financial accounting scandals in the U.S. is extensive, and each one was the result of one or more creative accounting irregularities. Exhibit 1 identifies a sample of U.S. companies that committed such fraud and the nature of their fraudulent financial reporting activities.Who Commits Financial Fraud and HowThere are three groups of business people who commit financial statement frauds. They range from senior management (CEO and CFO); mid- and lower-level management; and organizational criminals [6,16]. CEOs and CFOs commit accounting frauds to conceal true business performance, to preserve personal status and control and to maintain personal income and wealth. Mid- and lower-level employees falsifyfinancial statements related to their area of responsibility (subsidiary, division or other unit) to conceal poor performance and/or to earn performance-based bonuses. Organizational criminals falsify financial statements to obtain loans or to inflate a stock they plan to sell in a “pump-and-dump” scheme. Methods o f financial statement schemes range from fictitious or fabricated revenues; altering the times at which revenues are recognized; improper asset valuations and reporting; concealing liabilities and expenses; and improper financial statement disclosures.Global Regulatory Action for Corporate and Accounting ReformsIn response to corporate and accounting scandals, the effects of which are still being felt throughout the U.S. economy, and in order to protect public interest and to restore investor confidence in the capital market, U.S. lawmakers, in a compromise by the House and Senate, passed the Sarbanes-Oxley Act of 2002. President Bush signed this Act into law (Public Law 107-204) on July 30, 2002. The Act resulted in major changes to compliance practices of large U.S. and non-U.S. companies whose securities are listed or traded on U.S. stock exchanges, requiring executives, boards of directors and external auditors to undertake measures to implement greater accountability, responsibility and transparency of financial reporting. The statutes of the Act, and the new SEC initiatives that followed [1,4,8,12,15], are considered the mostsignificant legislation and regulations affecting the corporate community and the accounting profession since 1933. Other U.S. regulatory bodies such as NYSE, NASDAQ and the State Societies of CPAs have also passed new regulations which place additional burdens on publicly traded companies and their external auditors.The Sarbanes-Oxley Act (SOA) is expressly applicable to any non-U.S. company registered on U.S. exchanges under either the Securities Act of 1933 or the Security Exchange Act of 1934, regardless of country of incorporation or corporate domicile. Furthermore, external auditors of such registrants, regardless of their nationality or place of business, are subject to the oversight of the Public Company Accounting Oversight Board (PCAOB) and to the statutory requirements of the SOA.The United States’ SOA has reverberated around the globe through the corporate and accounting reforms addressed by the International Federation of Accountants (IFAC); the Organization for Economic Cooperation and Development (OECD); the European Commission (UC); and authoritative bodies within individual European countries.International Federation of Accountants (IFAC)The IFAC is a private governance organization whose members are the national professional associations of accountants. It formally describes itself as the global representative of the accounting profession, with the objective of serving the public interest, strengthening theworldwide accountancy profession and contributing to the development of strong international economies by establishing and promoting adherence to high quality standards [9]. The Federation represents accountancy groups worldwide and has served as a reminder that restoring public confidence in financial reporting and the accounting profession should be considered a global mission. It is also considered a key player in the global auditing arena which, among other things, constructs international standards on auditing and has laid down an international ethical code for professional accountants [14]. The IFAC has recently secured a degree of support for its endeavors from some of the world’s most influential interna tional organizations in economic and financial spheres, including global Financial Stability Forum (FSF), the International Organization of Securities Commissions (IOSCO), the World Bank and, most significantly, the EC. In October 2002, IFAC commissioned a Task Force on Rebuilding Public Confidence in Financial Reporting to use a global perspective to consider how to restore the credibility of financial reporting and corporate disclosure. Its report, “Rebuilding Public Confidence in Financial Reporting: An International Perspective,” includes recommendations for strengthening corporate governance, and raising the regulating standards of issuers. Among its conclusions and recommendations related to audit committees are:1. All public interest entities should have an independent auditcommittee or similar body.2. The audit committee should regularly report to the board and should address concerns about financial information, internal controls or the audit.3. The audit committee must meet regularly and have sufficient time to perform its role effectively.4. Audit committees should have core responsibilities, including monitoring and reviewing the integrity of financial reporting, financial controls, the internal audit function, as well as for recommending, working with and monitoring the external auditors.5. Audit committee members should be financially literate and a majority should have “substantial financial experience.” They should receive further training as necessary on their responsibilities and on the company.6. Audit committees should have regular private “executive sessions” with the outside auditors and the head of the internal audit department. These executive sessions should not include members of management. There should be similar meetings with the chief financial officer and other key financial executives, but without other members of management.7. Audit committee members should be independent of management.8. There should be a principles-based approach to definingindependence on an international level. Companies should disclose committee members’ credentials, remuneration and shareholdings.9. Reinforcing the role of the audit committee should improve the relationship between the auditor and the company. The audit committee should recommend the hiring and firing of auditors and approve their fees, as well as review the audit plan. 10. The IFAC Code of Ethics should be the foundation for individual national independence rules. It should be relied on in making decisions on whether auditors should provide non-audit services. Non-audit services performed by the auditor should be approved by the audit committee.11. All fees, for audit and non-audit services, should be disclosed to shareholders.12. Key audit team members, including the engagement and independent review partners, should serve no longer than seven years on the audit.13. Two years should pass before a key audit team member can takea position at the company as a director or any other important management positionOrganization for Economic Cooperation and Development (OECD) The Organization for Economic Cooperation and Development (OECD) is a quasi-think tank made up of 30 member countries, includingthe United States and United Kingdom, and it has working relationships with more than 70 other countries. In 2004, the OECD unveiled the updated revision of its “Principles of Corporate Governance” that had originally been adopted by its member governments (including the U.S. and UK) in 1999. Although they are nonbinding, the principles provide a reference for national legislation and regulation, as well as guidance for stock exchanges, investors, corporations and other parties [11,13]. The principles have long become an international benchmark for policy makers, investors, corporations and other stakeholders worldwide. They have advanced the corporate governance agenda and provided specific guidance for legislative and regulatory initiatives in both the OECD and non-OECD countries.The 2004 updated version of “Principles of Corporate Governance” includes recommendations on accounting and auditing standards, the independence of board members and the need for boards to act in the interest of the company and the shareholders. The updated version also sets more demanding standards in a number of areas that impact corporate executive compensation and finance, such as:1. Granting investors the right to nominate company directors, as well as a more forceful role in electing them.2. Providing shareholders with a voice in the compensation policy for board members and executives, and giving these stockholders theability to submit questions to auditors.3. Mandating that institutional investors disclose their overall voting policies and how they manage material conflicts of interest that may affect the way the investors exercise key ownership functions, such as voting4. Identifying the need for effective protection of creditor rights and an efficient system for dealing with corporate insolvency.5. Directing rating agencies, brokers and other providers of information that could influence investor decisions to disclose conflicts of interest, and how those conflicts are being managed.6. Mandating board members to be more rigorous in disclosing related party transactions, and protecting soca lled “whistle blowers” by providing the employees with confidential access to a board-level contact.U.S.-EU Cooperation for Corporate Reforms Initially, the European Union resented applicability of U.S. Sarbanes-Oxley Act reforms to European companies and accounting firms operating in the U.S. However, after a series of negotiations, the U.S. and EU authorities have agreed to cooperate and decided to develop a compatible set of regulations. The regulatory bodies on both continents have undertaken a two-way cooperative approach based on effective equivalence of regulation and oversight authorities. Furthermore, member states of the European Union have proposed a code of conduct on the independent auditors whichincludes a five-year auditor rotation requirement. Furthermore, the national governments of the individual European countries have proposed reforms of their corporate laws. For example, in July 2002, the British government released a white paper proposing changes to the Company Law, which included harsher penalties for misleading auditors; redefining the roles of the directors; and creating standards for boards in accounting supervision and other disclosure issues. The British government is also reviewing the roles of non-executive directors and is considering the regulation of audit committees.中文译文全球企业会计欺诈与改革行动易卜拉欣·巴达维圣约翰大学摘要最近一波企业欺诈性财务报告激发了全球公司治理和财务报告改革，政府和会计和审计机构在美国和国际上的标准制定机构，包括欧盟委员会，国际会计师联合会;经济合作与发展组织;以恢复投资者对财务报告，会计行业和全球金融市场的信心。

财经类毕业论文浅论企业会计信息失真的问题

财经类毕业论文浅论企业会计信息失真的问题 Standardization of sany group #QS8QHH-HHGX8Q8-GNHHJ8-HHMHGN#浅论企业会计信息失真的问题【摘要】：会计信息是国家宏观调控和单位经济管理的重要资料，其质量如何，直接影响国家经济决策和市场经济的有序运行。

目前，会计信息失真问题严重损害了国家的整体利益。

文章从会计信息失真的表现入手，阐述了其危害性，并从法制、企业及政府行为、职业道德、会计监督等方面分析了会计信息失真之成因。

进而指出，必须采取法律的、行政的、经济的治理手段进行标本兼治以整顿会计秩序，治理会计信息失真，从而完善社会主义市场经济活动，使企业真正走上健康发展之路。

【关键词】：会计信息失真原因危害对策【英文摘要】：Accounting information is the national policies and institutions in economic management of information, the quality of a direct bearing on the country's economic policy and operation of the market economy order.At present, accounting information problem seriously undermine the overall interests of the state. article from the accounting information, the performance of its dangers, and the rule of law, business and government behaviour, professional monitoring and accounting and accounting information analysis of causes.Then pointed out, must take legal, administrative and economic governance means in order to rectify the symptoms and root cause of accounting, management accounting information, thus improving the socialist market economy, enterprises have really go to the healthy development.【The key words】： accounting information cause danger tocountermeasures【正文】：企业会计信息是指企业会计提供的关于本企业生产经营活动过程和结果的一切会计资料。

会计信息失真文献

虽然在国外的研究文献中并未见到会计信息失真的提法，但会计信息不能真实反映企业状况的现象却是一直存在的并且日趋严重。

对于会计信息舞弊，国外的研究多集中在舞弊的行为与动机方面，强调财务报表舞弊是一个动态的、有机的系统，不可能被完全消除。

其治理对策主要是强化公司内部治理与外部监管。

1.邦吉(Bunge)提出了舞弊的系统观。

他提出要用系统的观点来看待舞弊，他把舞弊的过程定义为“一方以另一方的损失为代价的有目的的寻求利益的一系列行动”。

2。

加比赫拉·瑞扎伊(Zabih。

11ahReZaee)较为系统地研究了财务报表舞弊的动机与原因，认为财务报表舞弊的动机包括逃避纳税、迎合证券分析师对公司盈余增长的预期、提高股价并创造发行新股的需求、获取上市资格或避免退市风险、掩盖资产滥用的事实、隐瞒管理上的失当行为。

他指出，公司治理结构的无效是导致会计报表舞弊的主要原因。

3.邦吉(Bunge)较早地提出了舞弊的系统观。

他认为，相对于简化主义的方法，用系统的观点来看待舞弊是一种较好的选择。

事件是发生在系统中的，一个舞弊系统提供了历史事件产生的必要基础。

舞弊的过程可以被定义为“一方以另一方的损失为代价的有目的的寻求利益的一系列行动”123]。

4.贝尤(Bayou)和雷恩斯坦(Reinstein)认为，舞弊系统是一个开放的系统，一旦规范确立，它就将产生，没有规范，也就没有舞弊。

在与规范斗争的过程中，舞弊系统是不断变化的，在这一意义上，舞弊系统类似于一个企业实体，也呈现出持续性的特征。

舞弊的方法主要有缩小的和模仿的两种:前者指为了规避审计的重要性原则，舞弊5.法国哲学家德鲁兹(Deleuez)的观点予以说明，“舞弊的动力本质上是无所不在的，正如飞虫伪装成树叶，鱼类伪装成岩石或海底植物来逃避天敌或捕食猎物”[24】。

6.加比赫拉·瑞扎伊(ZbaihoflhaReazee)较为系统地研究了财务报表舞弊的动机与原因，认为财务报表舞弊的动机包括逃避纳税、迎合证券分析师对公司盈余增长的预期、提高股价并创造发行新股的需求、获取上市资格或避免退市风险、掩盖资产滥用的事实、隐瞒管理上的失当行为。

会计失真文献综述范文

求会计信息失真方面的参考文献[2] 石晶晶。

会计信息失真问题研究[D]。

厦门大学， 2002 [5] 高振立。

我国上市公司会计信息失真问题研究[D]。

中国社会科学院研究生院， 2002 [6] 张书浩。

基于实证数据的上市公司会计信息失真研究[D]。

天津财经学院， 2004 [7] 王元章。

我国企业会计信息失真问题研究[D]。

东北农业大学， 2003 [8] 吴泵。

会计的社会责任若干问题研究[D]。

对外经济贸易大学， 2006 [9] 张斗。

试论会计信息失真问题及对策[D]。

西南财经大学， 2000 [10] 赵玮，钟文静。

上市公司会计信息失真有关问题探讨[A]。

对外经贸财会论文选第十五辑[C], 2003 [11] 李正刚，李长生。

会计信息失真的成因和防范[J]。

对外经贸财会， 1996, (08) [12] 弓玲香，张小拴，赵媛。

根治会计信息失真之我见[J]。

山西统计， 1997, (06) [13] 廖洪玉。

对会计信息失真的思考[J]。

成都行政学院学报， 1999, (06) [14] 石李芬。

解决会计信息失真的对策[J]。

上海企业， 2000, (11) [15] 王晓梅。

企业会计信息失真溯源[J]。

滁州师专学报， 2001, (04) [16] 宋艳。

会计信息失真的成因分析[J]。

辽宁师范大学学报（自然科学版）， 2001, (02) [17] 徐雪霞。

从国有企业产权制度看会计信息失真及治理[J]。

武汉科技学院学报， 2001, (01) [18] 崔俊生，邵桂兰。

整治会计信息失真提高会计工作质量[J]。

黑河学刊， 2002, (02)。

会计失真论文的最近2年内的参考文献关键词：会计信息失真原因对策会计信息是人们在经济活动过程中，运用会计理论和方法，通过会计实践，获得反映会计主体价值运动状况的经济信息。

随着生产力的发展，社会的进步，人们对于信息的依赖程度越来越高，会计信息质量在我国正受到越来越多的关注。

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摘要这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。

关键词：会计信息失真问题对策2 Abstract In recent years, the accounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. Keywords: Accounting Information, Distortion Causes, Countermeasure 3 1 绪论近些年，会计信息失真的事经常发生，已经影响到了投资者及债权人对公司经营状况的正确判断，导致了全国宏观经济调控和微观经济政策失效，同时也影响到了社会经济秩序的正常运转。

本文主要讨论了在我国产生这一问题的原因，及其对策。

4 1 Introduction In recent years, it happens sometimes that the accounting information distort. It will affect information users such as investors and creditors correctly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. 5 2 会计信息失真的原因会计信息失真原因很多：公司内部因素和外部因素；客观原因和主管原因。

总之，不外乎以下几点：2.1 会计法律法规体系的局限性会计准则制度与会计工作制度是所有会计工作的基础，也是会计工作原则的基石，同时也是会计工作流程方法和会计信息披露的基础。

作为会计工作的基本准则，会计准则和会计工作制度的局限性是会计信息失真的主要原因，其主要表现为：第一，传统的企业会计制度与会计准则的评估与判断会导致会计信息失真；第二，会计方法的灵活性可能会导致会计信息失真；第三，企业会计制度与会计准则的滞后性也会导致会计信息失真。

2.2 会计工作人员的疏漏会计工作人员的疏忽是指，在统计、核实、记录和报送的过程中所出现的无意识的错误。

会计工作人员的疏忽也是会计信息失真的一个重要原因。

(1) 会计人员对会计制度和会计准则的理解和应用有偏差也会导致会计信息失真。

在会计准则和会计制度中，某些财务工作或现象的计算是相对的，它要求会计员采用合适的计算方法以进行独特的分析。

如果会计员对会计准则和会计工作制度不熟悉不了解，他就无法正确的计算财务工作，也就可能导致会计信息失真。

(2) 会计工作人员无意识的错误也会导致会计信息失真。

即使会计人员可以理解和准确把握企业会计制度和会计准则，工作中难免有些错误，也将导致会计信息失真。

2.3 职业道德的背离职业道德背离是指会计人员缺少或丧失了职业准则。

自从改革开放以来，我国的会计工作改革使其充满了生机和活力，并且获得了巨大的成就。

但是，同时，6 原来的会计准则遭到严重破坏，甚至在一定程度上被摒弃，逐渐失去了对会计人员的约束。

会计职业道德标准的权威性也就逐渐的丧失了。

在实际工作中，一些会计师无法抗拒诱惑或者来自高层的权威，甚至故意制造信息失真以获取利益。

2.4 政府监管机制不完善目前我国正在实行市场经济体制，但是，事实情况是，政府对企业的监管严重缺位，而一些政府行为也不符合市场经济规律。

在一些地方，政府对企业的直接管理，导致很多企业领导“围着政府转”。

在一些地方，政府通过目标检测、责任审计来管理企业，奖优罚劣。

但是企业的管理者们，在利益良好时可能会隐瞒利润，在经营不善时可能会夸大利润，以通过上级的决策评估。

在这种情况下，会计信息失真就不可避免了。

7 2 The reason of the accounting information distortion There are various reasons of accounting information distortion: the enterprise internal factor and also exterior factor; the objective reason and also the subjective reason. Summarily, it mainly has following several points: 2.1 The limitation of accountant laws and regulations system The accounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of business accounting principles, the accounting service processing method and the accounting information disclosure method and so on. As the basic standards of accounting work, the limitation of the accounting guide line and business accountingsystem is reason of accounting information distortion. It mainly displays in: First, the inherent estimate and the specialized judgment of the accounting guide line and business accounting system will cause the accounting information distortion. Second, the flexibility of accounting method may cause the accounting information distortion. Third, the hysteretic quality of the accounting guide line and business accounting system will also cause the accounting information distortion. 2.2 The accountancy fault The accountancy fault refers to unconsciousness fault made in the accountancy as a result of the fault of measure, confirmation, record, report and so on. The accountancy fault is also an important reason of accounting information distortion. It mainly displays in: (1). Understood and applied the accounting guide line and business accounting system mistakenly will lead accounting information distortion. In the accounting guide line and business accounting system, certain economic work or the phenomenon calculation is compares principled, which calls for appropriate calculation method by purse bearer specialized analysis. If the purse bearer is not certain about the accounting guide line and business accounting system, he will not account economic 8 work correctly, and then it becomes possible to make distorted accounting information. (2). Unconsciousness fault made in the accountancy leads to accounting information distortion. Even if the accountant can understand and grasp accounting guide line and business accounting system accurately, some mistakes unavoidably in the work will cause the accounting information distortion. Such as the mistake of account category, accountant miscalculation, miss record the business occurred. 2.3 Occupational ethics deviating Accountant occupational ethics deviating from the norm refers to accountant lack or lose the professional standard. Since reform and opening-up, the reform of accountant has filled with vitality and vigor and obtained the huge achievement in our country. But at the same time, original accountantstandards encounter serious destruction or the denial by a certain extent ，gradually lose restraint of 481 accountant. And form accountant occupational ethics standard authority losing. In practical work, some accountants fail to resist enticement or the instruction of higher authority, and intentionally manufacture the distorting accounting information seeking the benefit. 2.4 The imperfect government mechanism At present, our country has practiced the market economy system, but in the reality, dislocation mechanism that the government manage enterprise extremely was still prevails, and government's behavior was not according to the market economy rule. The government manages enterprise directly in many place, as a result it always leads to a complexion that the leader of enterprise “revolving around government”. Some local government manages the leader of enterprise by target inspection, responsibility audit, rewards the excellent and punishes the inferior. But the head of enterprise hide the profit when getting good benefit, and forge the profit when not achieve the goal in order to go through a strategic pass. As the matter stands, the accounting information inevitably distorts. 9 3 会计信息失真的对策会计信息是公共产品，其用户众多，影响非常广泛。