会计诚信外文翻译文献

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会计信息失真外文文献译文及原文

封面目录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。

会计专业外文文献及译文

外文文献及翻译题目:The Important Of Financial Risk 题目: 财务风险重要性分析The Important Of Financial RiskAbstract：This paper examines the determinants of equity price risk for a large sample of non-financial corporations in the United States from 1964 to 2008. We estimate both structural and reduced form models to examine the endogenous nature of corporate financial characteristics such as total debt, debt maturity, cash holdings, and dividend policy. We find that the observed levels of equity price risk are explained primarily by operating and asset characteristics such as firm age, size, asset tangibility, as well as operating cash flow levels and volatility. In contrast, implied measures of financial risk are generally low and more stable than debt-to-equity ratios. Our measures of financial risk have declined over the last 30 years even as measures of equity volatility (e.g. idiosyncratic risk) have tended to increase. Consequently, documented trends in equity price risk are more than fully accounted for by trends in the riskiness of firms’ assets. Taken together, the results suggest that the typical U.S. firm substantially reduces financial risk by carefully managing financial policies. As a result, residual financial risk now appears negligible relative to underlying economic risk for a typical non-financial firm.Keywords：Capital structure financial risk risk management corporate financeIntroductionThe financial crisis of 2008 has brought significant attention to the effects of financial leverage. There is no doubt that the high levels of debt financing by financial institutions and households significantly contributed to the crisis. Indeed, evidence indicates that excessive leverage orchestrated by major global banks (e.g., through the mortgage lending and collateralized debt obligations) and the so-called “shadow banking system” may be the underlying cause of the recent economic and financial dislocation. Less obvious is the role of financial leverage among nonfinancial firms. To date, problems in the U.S. non-financial sector have been minor compared to the distress in the financial sector despite the seizing of capital markets during the crisis. For example, non-financial bankruptcies have been limited given that the economic decline is the largest since the great depression of the 1930s. In fact, bankruptcy filings of non-financial firms have occurred mostly in U.S. industries (e.g., automotive manufacturing, newspapers, and real estate) that faced fundamental economic pressures prior to the financial crisis. This surprising fact begs the question,。

会计职业道德的外文翻译学习资料

Under the financial crisis to rebuilding accountingoccupation ethics question research literature review徐珊珊The financial crisis has become an indisputable fact, accounting occupation morals got be pounded badly, be placed in jeopardy of accounting integrity. The accounting personnel in the country, social interests and the interests of individual units, conflicts of interest, not the interests of the temptation of forgery, alteration in accounting information or collusion, lost the basic concept of legal system, in order to meet their own selfish desires and make the non moral behavior, these are serious impact on accounting occupation and the accounting information reliability. Therefore we must strengthen the accounting occupation morals construction, establish and perfect the accounting, auditing and relevant law laws and regulations, strengthen the audit organization and the supervision of public opinion, to strengthen the accountant occupation morals education and continuing education.The financial crisis, it is to point to a country or several countries and regions all or most of the financial indicators, sharp, and ultra-short-cycle deterioration. The accounting occupation morals is the accounting occupation activities that should be followed, reflect accountant occupation characteristics of occupation code of conduct and norms. The financial crisis as catalyst, which have been faced with the serious challenge of accounting occupation morals bottom line faced collapse, especially small and medium-sized enterprises in China faces sharp decline in the volume of trade and capital shortage of the double pressure, serious influence to the environment for the survival and development of small and medium-sized enterprises. The outbreak of the financial crisis that causes, causes the enterprise market risks increase, contradiction of supply and demand increasingly outstanding, market atrophy caused by poor liquidity, appeared the phenomenon of serious runbehind one's expenses; at the same time, the bank strengthened the business loan recovery efforts, making enterprises financing channels are affected, resulting in low economic benefits of business. The enterprise assets shrunk, so will the financial statements will cover some substantial losses, especially the listed companies is to resort to every conceivable means for accounting fraud. The distortion of accounting information has become a widespread phenomenon, make the accounting integrity system has been questioned, investors lost confidence, rethinking the accountant occupation moral construction problem is crunch time. But accountant occupation moral deterioration also exacerbated by the outbreak of the financial crisis.What is ethical accounting? The idea of accounting ethics deals with the moral and values-based judgments and decisions an accountant or accounting agency confront daily in their practice. Due to the nature of their work as communicators of financial information to business managers, shareholders, and the general public, as well bookkeeping and auditing of business entities, accountants and accounting agencies are held to the highest standards of transparency and morality in regards to their research and the information they convey. Accounting can be used as a way to study how and why a business may succeed or fail, but above all it is a public service; those who practice it must make judgments and decisions that can sometimes supersede the interests of their clients in favor of the interests of the public at large.Failure to apply ethical standards to accounting creates the opportunity for manipulation of facts and information that, if used to mislead, could cause a person to invest under false pretenses, or a business to represent its finances fraudulently to its shareholders. It is of the utmost importance that the public be able to trust accountants and accounting, because their financial future, and that of their family or business, could be at stake.As an accountant, you are going to come face-to-face with plenty of ethical issues. Deciding whether someone's business practices and their actions are ethical is something that can be fairly difficult, but holding ethicalstandards is a vital part of your job. Many people in the accounting and banking industry often find it hard to recognize a serious ethical problem. It is not that they are unethical people, but frequently they are simply aware that an ethical problem is presenting itself. Nearly everything that you do in your line of work has an ethical side of things.Why is it important that accountants and accounting firms be ethical?You hold a very important role in each customers and companys life . Accountants play a key part in keeping the integrity and credibility of their clients. Accountant must be not only competent at his job like every other worker, but he must hold the knowledge and experience to keep his professionalism, even at the most difficult times.Keeping your clients integrity means that you have to communicate deeply to avoid all problems, and make sure that everyone knows what is going on with their own finances. Sometimes people forget that confidentiality is the strength of any professional accountant, and it can be hard. You must keep your clients information completely confidential unless the other party has a legal right to view it. It can be uncomfortable to face that sort of pressure.Over the years there have been several large accounting scandals in the United States, and in the world at large, which caused private investors and public shareholders to lose billions of dollars, and giant businesses and accounting firms to fold, because of falsified or incorrect information given out about the companies in which the money was invested. The Enron scandal is perhaps the most recent and glaring example of unethical accounting causing widespread negative effects, including the loss of $25 billion in shareholder assets, the closure of the Arthur Anderson auditing firm, and the subsequent loss of 85000 jobs when the unethical practices were reported and the company dissolved.I do not think I am going to face any ethical issues? You might think. I know what I would do if I were faced with a hard choice. Think again, because as an accountant, you are going to face countless issues that require you to be clear headed and of sound judgment. More people then you think attempt totake the unethical route, and lie to their company.For example, going through the records of your firm,air max 90, you stumble on a huge discovery , a coworker is withholding money from the firm, and has been for a while. How do you approach this situation? The most likely solution is to follow your own firms policy to resolve the issue. Every firm has some sort of ethical guidelines that state how to react and treat a situation like this. Maintaining a professional and ethical business practice should be the firms main priority.If for some reason your firm does not have a policy that dictates how you should treat this situation, your responsibility is to go to your manager. If you feel that he is also part of the issue, then you need to go to the next level of management.When trying to work with these ethical issues and resolve them, you as an accountant and an employee of a firm must understand your businesses strategies, and motivations. If you are worried that you yourself may be at risk for some sort of ethical dilemma, then the best option is to call your personal attorney. He can assist you in looking at your options, and with your best interest guide you towards a good result.If you feel that you cannot work with your firm anymore due to ethical conflicts, do not feel bad giving notice for that reason and leaving. If the situation is pressing, or if the concerns are high enough, this is a very valid response.Remember that it is your duty as an accountant to withhold the integrity of not only your clients business practices, but your own. Many people are not as morally sound as idealists would like to believe, and where money is concerned, there will always be someone trying to outsmart you.Ethical accounting is not only important to private businesses or individuals for reliable information about their respective financial states, but has a responsibility to the public to provide transparent evaluations of publicly held business entities. Ethical accounting can help eliminate the serious problems raised when incomplete or incorrect information about business or individual is disseminated, saving money and jobs and helping to increase stability in financial markets,With the intensity of anti-corruption work constantly increasing,as account ing staffs who work on the economic front,whose professional ethics building has also been referred to the schedule of anti-corruption work.Analyzing from the occurrence process of a number of corruption cases,not strict or directly in volved in committing crime are the directly or indirectly reasons to cause som e cases occurred.So it is very important to strengthen the construction of acco unting professional ethics and improve the political and professional qualities of accounting staffs.Under the influence of the financial crisis, the country's political and economic environment are increasingly complex, management risk, market risk, increasing the risk of accounting. The accountant must always have to have to be very careful in the sense of urgency, further improve the professional quality, to further strengthen the accounting occupation morals construction. Therefore we must establish and improve relevant laws and regulations, audit of accounting. Strengthening the audit organization and the supervision of public opinion, to strengthen the accountant occupation morals education and continuing education, and make it institutionalization, standardization, and establish and perfect the accounting personnel selection and incentive and restraint mechanisms, to create a good environment of accounting.译文金融危机的到来已成为不争的事实，会计职业道德受到了严重的冲击，会计诚信岌岌可危。

外国会计职业道德参考文献三篇

外国会计职业道德参考⽂献三篇会计职业道德外国参考⽂献⼀： [1]Marta Gluchmanová。

Theoretical and practical aspects of a professional ethics of teaching[J]. HumanAffairs,2019,27（1）。

[2]Violeta State. Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms[J]. Valahian Journal of Economic Studies,2019,8（1）。

[3]Ying Han Fan,Gordon Woodbine,Wei Cheng. A study of Australian and Chinese accountants' attitudes towards independence issues and the impact on ethical judgements[J]. Asian Review of Accounting,2019,21（3）。

[4]William E. Shafer,Richard S. Simmons,Rita W. Y. Yip. Social responsibility, professional commitment and tax fraud[J]. Accounting, Auditing & Accountability Journal,2019,29（1）。

[5]Mohammad Nurunnabi. Auditors' perceptions of the implementation of International Financial Reporting Standards （IFRS） in a developing country[J]. Journal of Accounting in Emerging Economies,2019,7（1）。

会计信息质量外文文献及翻译

LNTU---Acc附录A会计信息质量在投资中的决策作用对私人信息和监测的影响安妮比蒂，美国俄亥俄州立大学瓦特史考特廖，多伦多大学约瑟夫韦伯，美国麻省理工学院1简介管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。

与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。

威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。

当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。

通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。

符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。

他们发现，会计品质的影响在于美国投资效益，而不是在日本。

他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。

我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金流量的不同影响。

直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。

为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。

我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。

然而，这种可能性偏见拒绝了我们的假设。

具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。

我们限制我们的样本公司最近获得的债务融资持有该公司不断融资与借款。

然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。

有关会计专业的英文文献

以下是一些与会计专业相关的英文文献的例子：1. "The Role of Accounting in Corporate Governance: A Review of the Literature" - 作者：Scott, William R.这篇文献回顾了会计在企业治理中的作用，讨论了会计信息对企业决策和监管的重要性。

2. "IFRS Adoption and Financial Statement Effects: A Review of the Literature" - 作者：Nobes, Christopher这篇文献回顾了企业采用国际财务报告准则（IFRS）对财务报表的影响研究，探讨了IFRS对会计质量、报表透明度和投资者决策的影响。

3. "The Impact of Auditing on Corporate Governance: A Review of the Literature" - 作者：Abbott, Lawrence J.这篇文献回顾了审计在企业治理中的影响研究，讨论了审计对公司经营绩效、风险管理和内部控制的重要性。

4. "Earnings Management: A Literature Review" - 作者：Healy, Paul M.这篇文献回顾了盈余管理的研究文献，讨论了企业为达到特定目标而操纵财务报表的行为，以及其对投资者、监管机构和公司治理的影响。

5. "The Value Relevance of Accounting Information: A Review of the Literature" - 作者：Ohlson, James A.这篇文献回顾了会计信息的价值相关性研究，探讨了财务报表信息对股票价格、市场价值和投资者决策的影响。

会计英文外文文献翻译目前我国会计师事务所诚信研究

The our country accounting firm trustworthiness studies currentlyAbstract: Trustworthiness is the soul of CPA ethics and the reputation of an honest-based Accountants Affairs Office is more important than the outstanding achievement. And the honesty of an Accountants Affairs is also an important part of social credit system. If some certified public accountants pay out the trustworthiness in breach of faith principle, not only risk and failure but also they will lose the limit trustworthiness wealth which is existent-relied, and the value of the existence of Accountants Affairs Office is nothing left. Therefore, to solve the problem of trustworthiness loss and strengthen the construction of trustworthiness is urgent affair. This thesis mainly illustrates the concrete meaning and requirement of honesty among certified public accountants, sums up the status quo that our country’s CPA impress the trustworthiness construction of entire trade due to the deficiency of professional ability and independence, analyzes the reasons of honesty loss are not only the internal reason that driving by benefit to lose independence but also the exterior reason such as information asymmetry, assigning mechanism is not so nice, organizing structure is defective and some others, and the thesis also provide some advice and strategy to strengthen the trustworthinessconstruction of CPA trade.目前我国会计师事务所诚信研究摘要：诚信是注册会计师职业道德的精髓，以诚信为核心的会计师事务所声誉比业绩更重要，会计师事务所诚信是社会信用制度的重要组成部分。

关于会计的英文文献原文(带中文翻译)

The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。

会计诚信问题的思考外文文献

会计诚信问题的思考外文文献以下是为大家整理的会计诚信问题的思考外文文献的相关范文，本文关键词为会计,诚信,题的,思考,外文,文献,毕业设计,论文,外文,文，您可以从右上方搜索框检索更多相关文章，如果您觉得有用，请继续关注我们并推荐给您的好友，您可以在教育文库中查看更多范文。

毕业设计（论文）外文文献翻译商学院20XX财务管理吴珺滨1109022117会计诚信问题的思考considerationofaccountingcreditproblems院系：年级专业：姓名：学号：附件：指导老师评语：指导教师签名：年月日会计诚信问题的思考会计诚信是经济社会发展的客观要求，是和谐社会建设的重要组成部分。

然而，近年来发生的会计造假事件，已经严重的影响了社会经济秩序的正常于心和会计职业的信誉，使会计诚信缺失成为我国社会经济生活中的一个突出问题。

诚信是会计的立身之本，本文针对会计诚信的问题，提出了会计诚信缺失的危害、原因，以及对会计诚信缺失的解决对策进行了探讨，以维护和提高会计诚信的水平。

会计诚信之本--不做假账。

会计是诚信行业。

会计的本质归根结底是一个字：“真”，会计的衰亡也是一个字：“假”！如果会计失之诚信，弄虚作假，欺诈舞弊，会计得以存在的基础就会随之崩塌，会计业的生命力也就随之完结。

因此，“不做假账”，应成为会计诚信之本，应成为我们会计从业者的座右铭。

本文就此谈点浅见。

然而面对如今会计诚信在我国的现状，分析问题的所在和加强会计诚信的建设是我们在会计工作中的首要任务。

而要做到会计诚信就必须知道什么事会计诚信，并了解会计诚信的重要性，以及会计诚信所面临的一系列的问题，找到问题的原因才能知道如何去改进。

在市场经济中，会计在整个经济运行和管理中发挥着巨大的作用。

会计诚信是关系到社会主义市场经济能否有效运行和可持续发展的关键条件，更是会计行业生存和发展的生命线。

因此，市场经济越发达，就越要诚实守信。

为此，我们必须切实抓紧抓好诚信建设，以确保社会主义市场经济和谐发展。

会计职业道德外文的参考文献_论文格式_

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会计外文翻译外文文献英文文献新会计准则

附录外文资料：On February 15, 2006, the Ministry of Finance issued 1 item of basic accounting standards and 38 specific guidelines, the new set of accounting standards system. Standards issued, the community gave wide attention, the securities industry, business circles, academic circles gave height the opinion, think this is the second in 1993 accounting reform after another is of great significance to the accounting reform, marking China's convergence with international financial reporting standards of enterprise accounting standards system formally established, to improve the China's socialist market economic system, improve the level of opening up and accelerate China's integration into the global economy has important significance.Also expressed their concerns and worries, mainly reflected in the following aspects: a fair value is difficult to "fair", and is very likely to become the profit manipulation tools; two is the enterprise may to adjust earnings manipulation debt restructuring, debt restructuring will once again become the darling of the securities market; three is the new standard published may induce "fair" phenomenon, which may lead to the end of 2006 enterprises will impairment assault back, at the same time accounts receivable impairment will still give listing Corporation profit adjustment leaves lots of space. These concerns whether it can become a reality? The new standards will become the corporate profits manipulation of the tool? Here we have to this a few worry about one to launch the analysis:A moderate, fair value applicationThe history of our country is a listing Corporation with the fair value of profit manipulation. Fair value appeared in 1998 in "debt recombines", "non monetary transactions" specific accounting standards, after the actual operation in many companies the abuse of fair value and profit manipulation in 2001 revised guidelines by the restriction of the use of. The new criterion system in financial tool, real estate investment, not the combination under common control, debt restructuring andnon-monetary transactions etc. are carefully adopted the fair value accounting standards, thus becoming the one large window. Past episodes of "story" will repeat itself? To this one problem we analyzed from the following aspects:First of all, the fair value of the assets can be achieved by using fair value valuation is the international accounting standards, the United States and most market economic countries accounting standards in general practice. International already crossed the "want" present value and fair value debate stage, and mainly in "how to use" stage; International did not because of "Enron event" appear and delay the study and adopt present value and the fair value of the process. From the beginning of 1975, 30 years, FASB on the fair value measurement system research has not stopped, the fair value in the accounting standards in the United States are used more and more widely. As of 2004, at the end of 12, FASB has released a total of 153 financial accounting standards, fair value accounting standards and related 60 (forever, 2005).Fair value has a profound theoretical basis for the ten, it accords with the economic income concept, the comprehensive income concept, cash flow and market price of accounting assumption, accounting goal, modern relevance and reliability of quality characteristics of accounting elements, essential characteristics, future basic accounting, value and value concept, measurement values and net surplus theory and financial statements of the primitive logic (Xie Sifone, 2005).The use of fair value can effectively enhance the relevance of accounting information for investors, creditors, and other stakeholders to provide more help to the information for decision making. Take the investment real estate, book 20000000 yuan, if the city price rises to $200000000 accounting should reflect 200000000 yuan, such information is really true and useful. If still persist in the statements that the 20000000 yuan, accounting treatment is simple, but this information does not help the decision-making of investors, even misleading. Any reform will not give up eating for fear of choking, accounting reform is no exception. In line with international standards is the direction, is to represent the general trend, this point is in the affirmative.Secondly, suitable for the application of the fair value of the "soil" preliminary already form. Fair value is the product of the market economy. In 2003 the Central Committee made on perfecting the socialist market economic system a number of issues, symbolizes that our country market economy already from start-up to improve, the market economy status of China has been established. The securities market of our country after ten years of development and perfection, to strengthen corporategovernance, improve operational transparency, clear violations, establishing listing Corporation integrated supervision system has made great progress. China Securities Regulatory Commission promoting the share-trading reform pilot, listing and financing program, has issued a number of regulations, strengthen the listing Corporation information disclosure and fraud and strength; the Ministry of finance to increase the quality of accounting information and the CPA audit quality inspection; listing Corporation governance level rises further, CPA, assets assessment division, independent directors such as rational economic choice for listing Corporation irregularities built several "firewall"; the majority of investors in the analysis of accounting information to judge, effective screening capacity is enhanced, the effectiveness of the securities market gradually improve. In addition, after joining the WTO, large amount of foreign capital into China, financial derivatives trading activity, produce a number, different features of derivative financial instruments, such as futures (Futures), option (Options), forward contract (Forwards Contract), swap (Swaps) etc.. As the derivative financial instruments no initial net investment is required, or very few requirements of net investment, the historical cost of its incapable of action, only the fair value to carry on the accurate recognition and measurement..FASl33 stated: fair value measurement of financial instruments is the best measurement attribute, the derivative financial instruments, fair value measurement attribute is the only. Potential of time shift, which contributes to the application of the fair value of the environment is preliminary already implementation. We must adopt the development strategy view ", not" once bitten, twice shy of ten years".In third, the fair value of the criteria in the new application is more cautious, does not lead to abuse. Compared with international financial reporting standards: China accounting standards system in determining the scope of the application of fair value, the more fully consider China's national conditions, the improvement was prudent. The use of fair value must satisfy certain conditions, in the basic guidelines in section forty-third clearly pointed out that the replacement cost, net realizable value of, present value, fair value, should be to ensure that the identified elements of accounting amounts can be obtained and the reliable measurement. In relation to specific standards, the use of fair value measurement, has clearly defined constraints. For example, in real estate investment criteria specified by the fair value measurement model, the following conditions shall be met simultaneously: one is the investmentproperty real estate located in active trading market of real estate; two is the enterprise can from the real estate trading market on the same or similar real estate market prices and other information, thus the investment real estate to make a reasonable estimate of fair value.Visible in the investing real estate standards, ban contains more hypothetical valuation techniques used, only in a certain reliability on the basis that the use of fair value, and not all of the investment real estate can be applied the fair value. So as long as the strictly in accordance with the standards, fair value will really be fair.For instance in non monetary transactions for the use of fair value, the new standards in exchange of non-monetary assets, fair value and change the carrying value of the assets included in the current profits and losses of the difference between the two conditions, namely the exchange must be commercial in nature, and a change of assets or the fair value of the assets surrendered can be measured reliably. Commercial essence refers to, must be changed in the future cash flow of the assets at risk, time and amount of assets surrendered and were significantly different, or substitution of assets and the assets surrendered the present value of estimated future cash flows are different, and the difference between the assets and the change of the fair value of the assets is more significant than the. The new guidelines are also provided to determine whether is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are related party relationship. Related party relationship may lead to the occurrence of non monetary assets exchange is not commercial in nature. These preconditions, will effectively restricted to non monetary assets exchange way of earnings manipulation behavior. From these rules, we can see that, the application of fair value is strictly restricted conditions, the fair value is not allowed to abuse.The new standards require that the fair value to "reliable" and not "just, fair value estimate" is no longer the eraser ruler. The author thinks, fair value to be profit manipulation tools need to also have three elements: the listing Corporation management deliberate fraud, accounting audit staff lose occupation moral and securities market regulatory failure. In fact with the three elements, any system can effectively play a protective role, therefore, establishing and perfecting accounting standards supporting management system is urgent.Two, the debt restructuring reform from the bottomThe new debt restructuring guidelines stipulated in debt restructuring gains can be included in the current profits and losses. As a debtor's listing Corporation, the new debt restructuring guidelines means that, once the creditor concessions, listing Corporation acquired interests will be directly included in the current income, into a profit report. Debt restructuring is likely to increase profits, improve earnings per share. But this approach achieved with the international convergence of financial reporting standards, reflects the essence of transaction debt restructuring, debt restructuring gains is after all the creditors rather than owners concessions, the past will not pass the profit and loss statement directly included in the capital reserve, it is under the special background of a matter of expediency, now be included in the profit and loss, is not "white" the "black", but the reform from the bottom. The new guidelines on the definition of debt restructuring, made clear only in "the debtor's financial difficulties." the premise condition, can get debt concession confirmed as debt restructuring gains. This condition will be restricted to a certain extent, the new guidelines on abuse, prevent inappropriate acknowledgement of debt reorganization gains.Some people think that some affiliates can also through a remit a debt, a high performance to price manipulation, insider trading, is still small shareholders suffered losses. In fact, this fear is a bit much. This is because, first, for *ST and ST company, fantasy on debt restructuring benefit, reaching for the stars is futile. Because the 2004 amendment of the Shanghai and Shenzhen Stock Exchange rules, one is freed, after deducting non-recurring profits and losses, net profit is positive. Debt restructuring to listing Corporation profits, in actual accountant operation, will be included in operating income, which belongs to the non-recurring profit and loss, thus can in St, the stars are deducted from; second, has experienced more than 10 years of stock market investors' groundless talk, analysis and judgment ability and self protection consciousness had very big rise, debt restructuring guidelines requiring companies to disclose the fair value of the methods and basis for the ascertainment, investors can easily recognize the debt restructuring packaging profits, in order to make a rational choice .Investors blindly follow Zhuang, slaughter age has gone for ever.In three, the impairment of Chinese characteristicsNew guidelines for asset impairment provisions, asset impairment loss is confirmed, in the later period may not be back. It is based on the real situation of our country, last ditch of major change, it is with international accounting standards, with substantial differences in the. New guidelines for asset impairment will effectively curb the use impairment as a "secret reserve" adjusting profit situation. Guidelines for the implementation, use impairment adjusting profit space will become more and more small, the provision of manual adjustment of profits will be more and more difficult. Some people write civil point out new guidelines for asset impairment induced by releasing will "go" phenomenon, cause some "hidden profits" of the industry and Related Companies, possible impairment in 2006 will be ready to strike back, "crow change Phoenix" may reproduce. We analyze, first of all, if the listing Corporation snatches in the new guidelines before the implementation of the 2006 year rushs impairment, we must first examine whether such actions are the reasonable basis, namely the original has provision for the impairment of an asset value now is really picks up, and if so, to adjust the asset value will make the accounting information more real, related; secondly, in 2006 large red back impairment must make appropriate evidence of the original provision for the impairment of appropriateness, otherwise the previous provision is the abuse of accounting estimation results, should be in accordance with the accounting error handling, a reversal of impairment cannot be used as the 2006 annual profit. Moreover, the financial sector has been aware of this problem, and takes positive and effective measures, prevent the assault to adjust profit listing Corporation. In addition, some time ago the market that new guidelines will make A shares listing Corporation in 2006 to increase net profit 20000000000 Yuan hearsay, the survey is author's subjective, concerned media specially clarification.Others receivables and other four impairment expressed worry, think accounts receivable (especially the "shareholders of account") will become the "eight project" of the main means of profit manipulation. In fact, in the new guidelines, receivables is as financial assets, and the depreciation detailed provisions, requires that there must be "objective evidence" of impairment to provision for impairment, such evidence includes the debtor serious financial difficulties, is likely to fail or other financial restructuring. Can be said that the criterion is more and more perfect, then the "this year that cannot take back full provision, next year 'efforts' and back", this "to practice deception" approach, which itself has violated rules, to pass the CPA audit and hidfrom investors eye, I'm afraid some difficulty.Through the above analysis, we can see some people on the new criterion a few concerns, many in reality does not exist, or is in the process of the reform of the price to be paid for, and far from their imagination so serious. But these concerns also remind standards departments in the formulation of standards to the full attention of guidelines for the technical and economic consequences, in the setting of the new guidelines in the process, give full consideration to guideline implementation may arise in the course of the various problems, and further make a specific interpretation and explanation, improving guidelines operation, improve accounting information quality.Also need to point out in particular, accounting standards is a production of accounting information of the specification, it is to solve the problem of "how to do". On the accounting standards of the malicious misuse of guidelines for the implementation of the "people", from the perspective of the listing Corporation is the ecological problems, to strengthen supervision, occupation moral construction, improve the ability of investors screening accounting information system engineering to solve, cannot be attributed to the guidelines themselves. And the new accounting and auditing standards system come on stage; it is to promote the improvement of listing Corporation governance ecology effective measure. Say from this meaning, we are not going to worry about me, but "criteria for the beat and breathe out".Note: ① according to the "Shanghai Stock Exchange Listing Rules (2004 Revision)" provisions, *ST indicated the presence of terminating the listing of special processing and ST risk for other special treatment.Main referencesMinistry of finance. In 2006 accounting standards for business enterprises. Economic Science PressYu Monishing. The 2005 fair value in the United States of America's application research. Financial theory, 9Xie Stiffen, wearing Zili.2005 present value and fair value accounting: financial reform is the important premise of twenty-first Century. Theory and practice of Finance and economics, 9中文资料：2006年2月15日，财政部发布了包括1项基本准则和38项具体准则在内的新的一整套企业会计准则体系。

会计专业外文文献翻译原文及译文

企业的社会责任：一种趋势和运动，但社会责任是什么，是为了什么？1企业社会责任（CSR ）已成为一个全球趋势，涉及企业，国家，国际组织和民间社会组织。

但这远远不能清楚CSR的主张，有什么真正的趋势，是从哪里开始，在哪里发展，谁是项目的主要行动者。

如果把它作为一种社会运动，我们必须要问：什么运动和谁执行？讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展，并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。

企业社会责任的趋势在三个方面：作为一个管理框架，新的要求，地方企业;作为动员企业行为，以协助国家的发展援助;和作为管理趋势。

每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。

我的例子表明，没有人对这些意见似乎比别人更准确，而是，活动包括规范的不同利益、作用因素、起源和轨迹。

这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。

许多公司现在有具体的计划和小节在其网站上处理企业社会责任。

在过去，软条例和指导网络，国际公认的规则一直是一种重要机制，作用在公司、国家和国家间组织的需求，例如，发布指导方针和条例的公司。

在这背景下，国际组织仍然是重要的行动者，他们正在寻求与跨国公司进行对话，而不是试图通过国家控制企业社会责任。

各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。

对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道，并强调赞成高比例的自律。

因此，我们看到了软法律(Morth, 2004)的出现，或者是Knill 和Lehmkuhl (2002) 所说的“被规管的自律”，和Moran (2002)所归纳的“精细”或“非正式”规章。

我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。

软规章常常包括正式报告和统筹程序。

还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。

会计外文翻译外文文献英文文献新会计准则

会计学毕业论文中英文资料外文翻译文献

会计学中英文资料外文翻译文献外文资料原文Title:Future of SME finance（Background–the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts,T rades and SMEs to exploit their potential for growth and employment creation.SMEs mak e a major contribution t o growth and employment in th e EU and are at the heart of the Lisbon Strategy,whose main objective is to turn Europe into the mos t competitive and dynamic knowledge-based economy in the world.However,the ability of SMEs to grow depends highly on their potential t o invest in restructuring, innovation and qualification.All of these investments need capital and therefore access to finance.Against this back gr ound the consistently r epea t ed complaint of SMEs a bo u t their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts,T rades and SMEs.R ecent and ongoing developments in the banking sector add t o the concerns of SMEs and will further en dan ge r their access to finance.The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes(burst of the ITC bubble,insolvencies)str engthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises,were closed;•up-coming implementation of new capital adequacy rules(Basel II)will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees;many of the effected banks arevery active in SME finance.All these changes result in a higher sensitivity for risks and profits in the finance sector.The changes in the finance sector affect the accessibility o f SMEst o finance.Higher risk awareness in the credit sector,a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs t o finance.The mo s t important changes are:•In order t o mak e the higher risk awareness operational,the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises t o pr esent mo r e and better quality information on their businesses;•Banks will try to pass thr ough their additional costs for implementing and running the new capital regulations(Basel II)t o their business clients;•due to the increase of competition on interest rates,the bank sector demands mo r e and higher fees for its services(administration of accounts,payments systems, etc.),which are no t only additional costs for SMEs bu t also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches–the credit application process will become mo r e formal and anonymous and will probably lose longer;•the credit sector will lose more and more its“public function”to provi de access to finance for a wide range of economic actors,which it has in a n u mbe r of countries,in order to support and facilitate economic growth;the profitability of lending be co mes the main focus of private credit institutions.All of these developments will mak e access to finance for SMEs even mo r e difficult and/or will increase the cost of external finance.Business start-ups and SMEs,which want t o enter new markets,may especially suffer from shortages regarding finance.A European Code of Conduct betw een Banks and SMEs would have allowed at least mo r e transparency in the relations betw een Banks and SMEs and UEAPME regrets that the bank sector was not able t o agr ee on such a commitment.T owards an encompassing policy appr o ach t o improve the access of Crafts, T rades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance forthe SME sector in Europe.Access to finance was always a main concern for SMEs, bu t the recent developments in the finance sector worsen the situation even more. Shortage of finance is already a relevant factor,which hinders economic recovery in Europe.Many SMEs are no t able t o finance their ne eds for investment.Therefore,UEAPME expects t he new European Commission and the new European Parliament t o strengthen their efforts to improve the framework conditions for SME finance.Europe’s Crafts,Trades and SMEs ask for an encompassing policy approach,which includes not only the conditions for SMEs’access to lending,but will also str engthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing betw een private investors,financial institutes,SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the back gr ound of the changing environment for SME finance,UEAPME pr oposes policy measur es in the following areas:1.New Capital Requirement Directive:SME friendly implementation o f Basel IIDue t o intensive lobbying activities,UEAPME,together with other Business Associations in Europe,has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital(Basel II).The final a gr ee ment from the Basel Committee contains a much mo r e realistic appr o ach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations,which respect the different regional traditions and institutional structures.However,the new regulatory system will influence the relations betw een Banks and SMEs and it will depend very much on the way it will be implemented into European law,whether Basel II be co mes bu r dens ome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial marketauthorities and herewith the European Institutions,a lot of flexibility.In a bo u t70 areas they have room to ad a pt the Accord to their specific n e eds when implementing it into EU law.Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital R equirement Directive will be costly for the Finance Sector(up t o30Billion Euro till2006)and its clients will have t o pay for it.Therefore,the implementation–especially for smaller banks,which are o ften very active in SME finance–has to be carried o ut with as little administrative bu r de ns o me as possible(reporting obligations,statistics,etc.).•The European Regulators must recognize traditional instruments for collaterals(guarantees,etc.)as far as possible.•The European Commission and later the Member S tates should take over the r ecommendations from the European Parliament with regar d t o granularity,access t o retail portfolio,maturity,partial use,adaptation of thresholds,etc.,which will ease the bur den on SME finance.2.SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the need s of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks.The bank will require mo r e and better quality information from their clients and will assess them in a new way.Both up-coming developments are already causing increasing uncertainty a mo n gs t SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment,UEAPME demands transparent rating procedures–rating procedures may not become a“Black Box”for SMEs:•The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs abo u t its assessment in order t o allow SMEs t o improve.The negotiations on a European Code of Conduct betw een Banks and SMEs, which would have included a self-commitment for transparent rating procedures by Banks,failed.Therefore,UEAPME expects from the new European Commission andthe new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive, which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order t o improve the relations betw een Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3.SMEs need an extension o f credit guarantee systems with a special focus on Micro-LendingBusiness start-ups,the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support t o get access t o finance. Increasing risk awareness by banks and the stricter interpretation of S tate Aid Rules will further increase the need for public support.Already now,there are credit guarant ee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money,spent for supporting credit guarantees systems,is a very efficient instrument and has a much higher multiplying effect than other instruments.One Euro form the European Investment Funds can stimulate30 Euro investments in SMEs(for venture capital funds the relation is only1:2).Therefore,UEAPME expects t he new European Commission and the new European Parliament t o support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Pr ogra mme d for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments,because of national differences in th e situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States t o close the equity gap(0.2–2.5Mio Euro,according t o the expert meeting on PACE on April27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs(currently there is no scheme available at EU level:termination of JOP,fading ou t of JEV).4.SMEs need company and income taxation systems,which strengthen their capacity for self-financingMany EU Member States have comp any and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits.This is especially true for companies,which have t o pay income taxes. Already in the p ast tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending.In future,the result of rating will also depend on the amount of capital in the company;the high dependence on lending will influence the access to lending.This is a vicious cycle,which has to be broken.Even though company and income taxation falls under the competence of Member States,UEAPME asks the new European Commission and the new European Parliament t o publicly support tax-reforms,which will str engthen the capacity of Crafts,T rades and SME for self-financing.Thereby,a special focus on non-corporate companies is needed.5.Risk Capital–equity financingExternal equity financing do es not have a real tradition in the SME sector.On the one hand,small enterprises and family business in general have traditionally no t been very open towards external equity financing and are no t used to informing transparently abo u t their business.On the other hand,many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies,which is mo r e costly than investing bigger a moun ts in larger companies.Furthermore it is much mo r e difficult t o set ou t of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs,it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore t o be further developed.UEAPME sees three pillars for such an appr o ach where policy support is needed:Availability of venture capital•The Me mber S tates should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments inSMEs should be supported.•Accounting S tandards for SMEs should be revised in order to ease transparent exchange of information betw een investor and owner-manager.Owner-managers must become mo r e aware a bo u t the need for transparency towards investors•SME owners will have t o realise that in future access to external finance (venture capital or lending)will depend much mo r e on a transparent and open exchange of information a bo u t the situation and the perspectives of their companies.•In order t o fulfil the new n ee ds for transparency,SMEs will have t o use new information instruments(business plans,financial reporting,etc.)and new management instruments(risk-management,financial management,etc.).外文资料翻译题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。

会计诚信英文作文带翻译

会计诚信英文作文带翻译英文：As an accountant, honesty and integrity are crucial to my profession. It is my responsibility to ensure that financial records are accurate and transparent. Any manipulation or misrepresentation of financial information can have serious consequences, not only for my clients but also for myself.One example of the importance of accounting integrity is the case of Enron. The company's executives manipulated financial records to make it appear that the company was profitable when it was actually losing money. This led to the collapse of the company and the loss of jobs for thousands of employees. The executives involved were also charged with criminal offenses.In my own practice, I always make sure to keep accurate records and to be transparent with my clients. I nevermanipulate financial information for personal gain or to please a client. I believe that honesty is the best policy, and it is important to maintain the trust of my clients.中文：作为一名会计师，诚实和正直对我的职业至关重要。

会计诚信英文作文范文

会计诚信英文作文范文英文：As an accountant, integrity is of utmost importance in my profession. It is crucial to be honest and ethical in all financial matters to maintain the trust and confidence of clients and colleagues.Integrity in accounting means accurately reporting financial information and ensuring compliance with all relevant laws and regulations. This includes being transparent about any potential conflicts of interest and always acting in the best interest of the client.For example, if I discover an error in a client's financial records, I must immediately bring it to their attention and work with them to rectify the mistake. This demonstrates integrity and a commitment to accuracy and transparency.Furthermore, integrity also extends to the ethical handling of sensitive financial information. It is imperative to maintain confidentiality and protect the privacy of clients' financial data at all times. This means not sharing information with unauthorized individuals and using secure methods of communication and data storage.中文：作为一名会计，诚信对于我的职业来说至关重要。

会计诚信英文作文

会计诚信英文作文Accounting integrity is crucial in the business world. It is essential for accountants to maintain honesty and transparency in their work. Without integrity, financial statements and reports can be misleading, leading to potential legal and ethical issues.Integrity in accounting involves being truthful and accurate in recording financial transactions. It requires accountants to adhere to professional standards and ethical guidelines, ensuring that financial information is presented in a fair and unbiased manner.Accounting integrity also involves being accountablefor one's actions. Accountants must take responsibility for their work and be willing to address any errors or discrepancies that may arise. This level of accountability helps to build trust and confidence in the financial information provided.Furthermore, integrity in accounting extends to the protection of confidential information. Accountants must handle sensitive financial data with care and ensure thatit is not misused or disclosed without proper authorization. This helps to maintain the privacy and security offinancial information.In addition, accounting integrity involves avoiding conflicts of interest. Accountants should refrain from engaging in any activities that could compromise their objectivity and independence. By maintaining a high levelof integrity, accountants can uphold their professional reputation and the trust of their clients and stakeholders.Overall, accounting integrity is essential for the credibility and reliability of financial information. It is a fundamental aspect of professional conduct foraccountants and is crucial for maintaining the trust and confidence of the public in the financial reporting process.。

西方会计英文作文

西方会计英文作文英文：As a Western accountant, I believe that the most important aspect of accounting is accuracy. We must ensure that our financial statements are correct and reflect the true financial position of the company. This means that we must be meticulous in our record-keeping and ensure thatall transactions are properly recorded.Another important aspect of accounting is transparency. We must ensure that our financial statements are clear and easy to understand for all stakeholders, including investors, creditors, and regulators. This means that we must use clear and concise language and avoid using jargon or technical terms that may be difficult for non-accountants to understand.In addition, as a Western accountant, I believe that it is important to adhere to ethical principles. We mustalways act with integrity and be honest and transparent in our dealings with others. This means that we must avoid conflicts of interest and ensure that our actions are always in the best interests of the company and its stakeholders.Overall, I believe that the key to success in accounting is a combination of accuracy, transparency, and ethical behavior. By following these principles, we can ensure that our financial statements are reliable and trustworthy, and that we are providing valuable information to our stakeholders.中文：作为一名西方会计师，我认为会计最重要的方面是准确性。

会计诚信问题思考论文英语版

-" Integrity, " two characters, which is the earliest in our country in the ancient Chinese language is used separately. Sincere intention is objective and true heart, without deceit. The letter is intended to say that, honest. In the eyes of the ancients, integrity is the way people, social communication, the basic requirement of state finance.Integrity is honest, trustworthy. Honest, words and actions are consistent with inner thoughts, do not tell lies, not to knowingly wrong things; trustworthy is to trust and do not break faith, "Promises must be kept and action must be resolute. Accounting integrity, what is it? Premier Zhu Rongji in the inscription, "not to cook the books" to the Shanghai National Accounting Institute, made a good interpretation, based on the original certificate by accounting standards, principles of accounting, preparation of financial statements and audit. Accounting integrity, is the relationship between socio-economic development to a certain stage of the product development and extension of the traditional concept of "good faith" in modern society, market economy, the concept of good faith integrity than the traditional focus on "Kejifuli purposes has more emphasis on "mutual benefit" and "win-win". We can not just stay on the integrity of the quality of the traditional spiritual level, from the level of the accounting profession should also understand the concept of good faith from the level of consciousness of the modern economy - accounting integrity.Honesty is the basic norms of the market economic activity, accounting integrity is an important part of the social credibility system, is the soul of the market economy. Under the socialist market economy, accounting integrity is very important, but in reality accounting Honesty, accountant false accounts, the distortion of accounting information, the users of accounting information will decision-making errors occurred users of accounting information the trading behavior contrary to the true wishes of seriously infringe on the interests of the objects of accounting services, affect social stability, causing heavy losses to the state, affect the sustained, steady and coordinated development of the national economy. Accounting integrity problems are properly resolved, will become a huge obstacle to hinder the smooth development of China's market economy. The maintenance accounting principle of good faith, to improve the .level of accounting integrity, construction accounting credit system is an important issue that we face.Accounting integrity honesty and promise-keeping, it refers to the accounting behavior including good professional ethics and professional honors, superb technical expertise and skills, improve the quality and service. Accounting accounting integrity expression a fundamental commitment to society, that is objective and fair, impartially reflect real economic activity, and loyal to their service for the users of accounting information.In recent years, the frequent distortion of accounting information, accounting information of listed companies is very common false cases, the the accounting interest-distortion has been to the point where people can not afford. First fraud cases Shenzhen wilderness to the later Zhengbaiwen Yinguangxia series of major accounting fraud cases, so that the credibility of the accounting profession and the CPA profession down to the lowest point of the historical, social accountants and evaluation of the CPA profession has plummeted.Lack of accounting integrity, the accounting functions play to lose the basis of false accounting information makes users of accounting information disoriented, misleading investors, misleading collaborators, to mislead the government. Accounting Honesty serious harm.Accepting all the investment of investors and creditors, including the State's investment responsibilities in accordance with the predetermined development goals and requirements, rational use of resources, strengthening management, improving economic efficiency. In a market economy, the quality of accounting information, not simply in the internal affairs of the enterprise, users of accounting information include government, investors, shareholders, creditors, partners, etc. In addition to their own, they have effectively utilized the legitimate rights and interests of the accounting information it provides objective, accurate accounting information requirements. Companies in order to reap the ill-gotten gains for cooking the books, compiled false financial statements, the accounting information distortion, loss of correct prediction is the basis of invested enterprises in the financial position and operating results will make the use of accounting information, there is no objective, truthful accounting information on impossible scientific prediction, this will lead directly to the interests of the users of accounting information, including investors can not be guaranteed. The market economy is an economy ofcredit, credit is the basis of all economic activities, no credit, market economy, the formation of a variety of social and economic relations can not be successfully established, the market economy will not be able to maintain accounting credit is the root of economic activity chain the cornerstone, the main players in the market means to take the bad faith, a lot of accounting information distortion false, will not only directly affect the country's tax revenue, the distortion caused by the various economic indicators, but also led to the departure from economic policies formulated by the state regulations and the actual situation, the impact national macroeconomic regulation and implementation, to the detriment of the market economic order, cause serious situation unfair competition, undermine the rational allocation of the limited resources of the community to the detriment of national and public credit crisis intensified between the organizations, groups and departments. . The development of the market economy, the role of the accounting integrity is particularly important. The quality of accounting information, the direct impact on the efficiency of the allocation of social resources, the only true and reliable accounting data provided to ensure the normal functioning of the decision-making execution statistics and accounts department.Lack of accounting integrity enterprise driven by the interests of a short-term behavior, this behavior is based on the virtual as the main means of income and expenditure, credit and debt, profit taxes, the need for quick success of the original records are no longer a sound and completemetering acceptance system has become a dummy, internal prices and quotas no longer play a role, the results of the weakening corporate management foundation work, companies lose the basis for the existence and development.Personal contacts bad faith damages interpersonal harmony, resulting in human weak. Accountants bad faith, the pursuit of the interests of hedonism expansion, the loss of the most basic legal concepts, the accounting profession Road, Durham mourning, and not be able to adhere to the principle, even collusion, advice for violations of the law and discipline activities, directly involved in the forgery or alteration of false accounting information , to defy the law, the light may not engage in the accounting profession, in serious cases will be punished by law. Intermediaries contrary to the guidelines, fraud to act as Pishendanwei umbrella, make false statements, false audit reports issued, these will be punished, not worth the candle. Accounting lack credibility, the ultimate result, by the greatest harm is not the accounting profession andaccounting personnel itself.The market is just not voluntary equality premise, loss of integrity, and to engage in deception, only brewed bitter fruit, and suffered a crushing defeat, the old giant Enron, World Communications painful fact describes allMotivation to distorted accounting information is varied, but the result is always supposed to belong to the state or the collective, or the company's assets, according to for small groups or individuals all. In the accounting process, accounting statements inflated spending, the cost of multi-column column less income, concealing profits, in order to evade tax, or misappropriation of corporate assets. The resulting accounting information missing, its fundamental purpose is to obtain improper benefits, this is bound to harm the national interests of the enterprise, resulting in a huge loss of state tax revenue and corporate assets, is bound to harm the interests of investors, creditors and other stakeholders.The interests driving is the most fundamental and most direct cause of Accounting Fraud "Economic man" is the pursuit of breeding to maximize the interests of enterprises, managers, accountants and certified public accountants, opportunistic behavior, in the case of system constraints in order to maximize their own interests will lead to Accounting Fraud . With the change of the economic system, people's ideas, values a profound change, the greatest force in the market economic system, people fraud is the envy of material wealth, the meteoric rise of desire, etc.. These can not be achieved through the proper channels, people have to rely on illegal means to change. Own mother when reached by this means when the part of the person or enterprise, other persons or businesses formed a broken window effect, lose the trust of favorable 'psychological support its opportunistic.The loss of the independent status of the Certified Public Accountant. As the most important aspects of the audit, a certified public accountant must have a fully independent status. Investors, owners, and other stakeholders want an independent review of the certified public accountant to review the financial condition of the unit, accounting statements reflect recognized so as to safeguard their interests. It stands to reason that When entrusted to certified public accountants should be review units of accounting information to evaluate the real review. Registered public accounting firm that audits the right client in the hands of a lot of accounting firms in order to survive and to select the audit unit "cooperation" the way, the loss should be independent. Disordered development of the audit market makes those firms to meetthe customers through false accounts to survive abide by the principles of the firm went bankrupt, and the passage of time, the entire audit industry start to cook the books, CPAs completely reduced management authorities tools. In addition, the accounting firm expectations of corporate advisory services fees also allowed to lose should the independence. Currently, the accounting firm continues to expand its scope of business, a growing number of accounting firms that engaged in the financial review business consulting services business, in order to obtain the consulting services business, CPAs often accounting principles in the audit process and enterprise management authorities transactions, making the loss of the independence of certified public accountant.Under the conditions of market economy, economic activity, mainly through mutual transactions between the various market players, the amount of information than ever before, and ever-changing. And our current market mechanism is not yet complete, there is no formation of an effective mechanism to ensure that the information publicly, impartial and effective transmission, which makes the market transaction entities and investors understand information asymmetry, bad faith and fraud possible. Accounting duties or business activities must provide tax, banking, industrial and commercial, and government agencies and other relevant departments, but the use of various units of accounting information use for different purposes. Such as banks, examine the solvency of enterprises, operational capability, profitability, development capacity and other comprehensive evaluation to determine whether the relevant enterprises to provide loans to their intended use. Indicators qualified enterprises to loans, poor solvency corporate lending is certainly not assured, this is understandable, but often many enterprises report initially to the bank does not meet the requirements, but returned redo loans . Knowingly made a false or even in disguise made false can loan companies will, of course, for the funding needs to do this fake. This bank credit management approach, the objective has led to an increase of operational risks, but also caused the others do not follow the professional ethics suspected. Relevant regulations and economic the uncoordinated development environment also inconsistent accounting information may. Generated a lot of adjustment content such as serious separation between the new enterprise accounting system accounting requirements and tax regulations, accounting, sometimes need a separate tax accounting accounting for enterprises to set up two accounts, which lay a hint.Information media, software diversity is also a factor. Envisaged government, taxation, banking, corporate use of information and data networking, false information is not very difficult to survive?Section 212 of the Companies Act provides: "Company presented false or conceal important facts, financial and accounting reports to shareholders and the public, to a fine of between 10,000 and 100,000 yuan or less directly in charge and other persons directly responsible officerfine. constitutes a crime according to the law be held criminally responsible. ""Accounting Law" Article 45 provides that: incite, instigate, compel the accounting office, accounting and other personnel ... constitutes a crime, be held criminally responsible; does not constitute a crime, you can at RMB 5,000 yuan. the following fines are state workers, should also be demoted by his unit or units concerned in accordance with the law, dismissed, expelled administrative sanctions ". "There are a lot of provisions merely listing" may not have this or that behavior, but did not give a "violation of how to deal with later. Of such provisions, and expressly frauds expected "cost" ceiling, not only the lack of deterrent, and have actually played a role in "instigating".Improve the system of the Supervisory Committee. Present, many of the company's supervisory board members are nominated by the controlling shareholder, the members of the Board of Supervisors and more is a person within the company and the quality is not high, the company's Board of Supervisors are often just going through the motions in the company to hold a shareholder meeting to become a form of things, it is difficult to find its application. As a result, it is recommended that the current board of supervisors system strengthening:⑴Should raise the status of the board of supervisors, level, higher than the board of directors directly responsible for all expenses directly from the company's profits in the single row shareholders 'meeting to make direct payment to the shareholders' meeting, it is now with the same level of the Board of Directors increased its finances from the company's senior independentout;⑵Sound Supervisors appointment system, supervisors appointment procedures, qualified personnel to carry out detailed regulations to avoid major shareholders, board of directors and managers and supervisors directly appointed to the Board of Supervisors tobecome their vassal. Only do the two points above, the Board of Supervisors to really have an independent status, in order to fulfill its oversight function.Improve the system of board of directors as corporate governance, the board of directors of the core, and its main duty is to safeguard the interests of the shareholders of the company's major decision-making and supervision of managers operating activities. I believe that the board of directors in order to get better perform their duties institutional perfection, it must be carried out in the following two aspects:⑴Should firmly carry out the separation of ownership and management to non-company shareholders, especially the members of the Board serve as the manager of the company, so that the Board can better fulfill its managers operating activities supervise;⑵Should strengthen the construction of the independent director system, create the conditions for the independent directors to participate in the company's operating activities, and learn more about their supervision to provide the conditions and at the same time you want the appointment of independent directors, economic impact of its independencepowers general meeting of all.According to the Central News reports: U.S. President George W. Bush at the White House on July 30, 2005 signed a corporate reform bill, so that the fight against corporate fraud activities, to strengthen the measures to become law under the supervision of the accounting industry. The direct cause of this new bill introduced recent U.S. financial fraud cases to light, the U.S. stock market, the credit crisis.The main content of the bill include: the implementation of financial fraud criminal punishment; establish an independent board to oversee accounting firms; restrictions; accounting firms to provide advisory services to its audit of the company; prohibit companies provide personal loans for senior management and directors; at the same time to make some new regulations for financial analysts to prevent conflict of interest.Learn from the mature foreign experience, combined with China's actual situation, to modify, improve relevant laws and regulations, increase penalties for counterfeiters so that false expectations cost is far greater than the proceeds of fraud and under the method of accountingshall be investigated for the unit responsible for the liability of the person.Although China has basically established a legal system for accounting fraud crime,but the face of the changing market, the law is always lagging behind. In order to adapt to the emerging situation, it is necessary to perfect the legal system by the introduction of new laws constantly. Consideration, must intensify law enforcement to do strictly enforced, violators are prosecuted, increase the punishment on the staff of the accounting fraud, fraud personnel pay far greater than the benefits they receive, in order to effectively halt made false and lack credibility behavior.Publicity and education activities, so that the people of the whole society to recognize the importance of integrity, strengthen integrity glorious, bad faith shameful amount of ideas, the formation integrity respected, bad faith was despised social atmosphere, so that the "gentleman's love of money, takeproper way "," ill-gotten gains, taken from the harmful "enjoys popular support.The key to the integrity of the accounting is the person in charge of the enterprise as well as be able to control the people in charge of government officials, because they control who Accounting Integrity control over, so they are the focus of education integrity. Accounting basic accounting personnel professional ethics and codes of conduct, integrity and broad accounting personnel should strive to improve their political quality, comply with professional ethics, and improve the operational capacity, solid work seriously, grabbed from the self, from scratch, and you want to do this that you can start from the following three aspects:First, it is necessary to improve the political quality of accounting practitioners. Accounting personnel must have this ideological starting point and requirements, conscious of the principle of good faith on the primary position to insist on not to cook the books.Second, to strengthen the accountancy professional ethics education. To foster the love and dedication, honesty and trustworthiness, honesty and self-discipline, objective and fair, adhere to the guidelines to improve the skills involved in the management, and strengthen the services of professional ethics require accounting personnel.Third, it is necessary to improve their own quality of accounting personnel. To learn more, and more practice. Conscientiously study and knowledge of modern accounting theory, improve personal business at work to self-esteem, and always pay attention to strengthen self-cultivation as a preventive measure to ensure timely and accurate accounting information.With the globalization of the market economy, accounting integrity has become increasingly important to lose integrity, everything will be dreamy. Accounting integrity brightness, but contains spirit shine; There is no sound, but speak accounting integrity, to do honest accounting "voice calls on the people of the whole society.Workers as an accountant, we must always remember that "honesty, integrity and adhering to principles, not to cook the books" police training, truly practicing moral accounting in accordance with the law and follow the rules, Benedict do really carried "qualified accounting personnel to do a party and the people trust.。

会计职业道德英文论文

Articles of Accounting EthicsAbout the discrepancies of the Accounting Ethics of China and thatof the USArticles of Accounting EthicsAbout the discrepancies of the Accounting of China and that of theUSAs the development of the Market Economy and the Globalization, more and more financial scandals come into the centre stage of the public concern. As the current situation stands, the fact pushed us to study deeply about why the atmosphere of the accounting ethics is like this .With the rapid development of the certified public accountant professional, their professional moral attention increasingly. Various countries develop career moral code, standard, to strengthen the certified public accountant professional ethics consciousness. The United States is the registered accountant's professional of the most developed countries, their professional moral standards also standard and comprehensive.Next, let's discuss About the discrepancies of the Accounting of China and that of the USFirst, some scholars in our country summarized the reasons to several points of view.1. What are on the frontline are the corrupt of professional ethics, and the greedy of authority and profits. Because of the more stresses of the lives and the jobs, and the vanity of the world,someone may lose himself in the pursuit of luxury living and personalpleasure, and may yield to the temptations of power, beauty and money.As a result, the individual will began to fraud, and then make anirreversible loss that is hung enough not only to the company thatemployed him but also the motherland that brought him up.2. Next reason is that the person has to do the wrong thing becauseof the pressure from his leaders, or he will lose his job that helives on. And at the same time, the leaders also have their helplessness that if they do not do so, they will lose their company.3. The third reason is that the person, himself, lacks professional ethics awareness and professional competence. Compareto other industries, the accounting industry is real less attractive.It is thought that the job is of no room to improve, no enthusiasm,and even lower salary. So it always makes the people have unbalancedmind and no passion, work sloppily, and be irresponsible. So the consequence goes without saying.4. The government can not refute its responsibility. Thefull-of-flaw supervision system causes the public weak legal consciousness. In some extent, the internal disciplineless controlsystem and slacken management prove the soil for the corrupt.5. The last but not least is that the setup of the rules in thecompany is just formalism. The company may employ the people withoutaccounting license, and fair them randomly.However, if the truth is just like the scholars statement, the same things more or less should also happen in the United States. The reasons they give out seems to be suitable to every country that is in the Market Economy. Are there no unemployment, no competition, no pressure of lives in other countries, especially under the economic crisis? The answer is apparently NO.Then what is the real reason that can explain the phenomenon is what we have to think over and over. We can begin to learn with the traits of each accounting culture of the two countries,China and the United States.The accounting culture in the United States, first focus on the vocationalism that in the low uncertainty avoidance, small power distance and individualism focuses of the social and cultural environment, the United States’ accounting cultural respects to their professional judgment and self-discipline and tends to not emphasize on government intervention but on self-control ability. So lots of professional judgments can be tolerated. Then equal rights are being focused on. Additionally, more willing is to trust others. They stress the professional-oriented and less dependent on the laws and regulations. The government in the accounting management just plays a limited role. As professors, the accountantsshould have high professional ability, but at the same time, they have high social status, and strong authority. Furthermore, the guidelines and the systems are developed by the accounting professional bodies or independent agencies so that it gives enough room to the individual judgment and higher sense of self-control ability.Second, the culture emphasizes on the flexibility. Because of the social and cultural environment in the United States, on the accounting development and implementation, they stress the flexibility and selectivity. The laws and regulations tend to stipulate only the provisions of principle so that people can deal with specific problems by various approaches. For example, if the US accounting standards on accounting method choices consistent flexible on the issue, and as long as it is along with cost-effective, the individuals can be allowed to implement the accounting change. This is from the perspective of personality development and focus on more about people’s initiative. Consequently, the accountants can tolerate the differences on a higher level, and be receptive to new things.Third, the accounting tends to radicalism and accounting information opened. American emphasize on individual achievement and personal performance. They are willing to take risks and tendto reflect the truth. The accounting assessment method is apt to on the optimistic bias. And the recognition and measurement of accounting elements are more radical and innovative. Accountants are needed to meet the requirements of the various uncertainties as well as to have some sense of innovation. Moreover, the low uncertainty-avoidance cultures of the country provide a good external environment to foster this culture of respected creativeness of accounting.Then we can make a conclusion that the United States tends to transparent information, to require large amount of information disclosure, and to emphasize true reflection. Under the condition like this, influenced by the microscopic atmosphere, the managers and the accountants are more willing to disclose more information. In the meantime, the accounting information users will require higher transparency of the revelation. Consequently, more true information will be disclosed so that a more open accounting environment comes out.Then let us have a look at the accounting traits of China, which are concluded as the following points.First of all, the legal control takes precedence over the vocationalism. The accounting environment in China is society-oriented; that is the government tends to use the laws,regulations and other means of standardizing accounting rules to limit the mandatory accounting practice. This way of management is liable to neglect the individual professional judgments. At this point, compared with the United States, the professional level of accounting in our country is lower. Because the accountants must deal with the stuff entirely according to the laws and regulations, it is reasonable that the accountants lack ability to deal with the various situations. Either the self-control capacity or the professional skill has a very long distance to catch up with that of the United States.Next, the consistent is considered to be of paramount importance. The accounting value that emphasizes on the unity tends to use legal coercion to standardize every detail, and stresses a very high degree of unity in the whole country, including the accounting subjects, and the structure and the content of the financial reports. Chinese culture advocates collectivism. The ideology which is reflected in the accounting system and the accounting standard requires uniform accounting practices of different enterprises and the consistent accounting methods during different accounting period. This methodology just provides little room for the professional accounting treatment to adapt local conditions. The third trait is the preference stability and the low levelof information transparency. Generally speaking, the smaller the individualism is, the higher degree of the avoidance of uncertainty and the lower the rigidity is, and the higher the conservation of accounting value is. In the Chinese culture, we believe the assertion that is “to prepare for uncertainty”. This apparently indicates our stable culture identity in several different aspects. So the preference of the choices which are about the accounting methods, the measurement of the accounting elements, and the content of the financial report, confirmed by the accounting laws and regulations of China, echoes the conservation attitude of the cultural identity.To sum up, the characteristics of accounting of China can be summarized to the collectivism and the authoritism. Compared with the United States, our information transparency is not high enough, while that system of America is recognized as a transparent and open model. However, the system of our country is a subtle and mysterious sample. Such cultural differences directly reflected in the accounting information disclosure. Matters required to be disclosed as many as possible and as detailed as possible in the United States, but the companies in our country are reluctant or delayed to disclose the announcement of major decisions related to the annual report, and the reports are also lack of providingthe totally methodology of measurement and the fair revealed of the data. Managers and accountants tend to keep the business information confidential, and have the tendency only to show the management activities and capital financing activities which are closely related to the disclosure of accounting information. They try their best to avoid the transparency of the information to the public. And because of the without-saying rules, the companies will not use the information that is disclosed.The fact seems that the system in the United States is superior to that of our country, but it is not exactly. Neither of them takes automatic precedence over the other. To judge which of the systems is the most perfect must be predicated in part on the same assumption. So without the identical basis, the statement will be arbitrary. Although there are so many differences, not only in culture but also in the stage that the society’s development is on, between our country and the United States, many experiences can be used for reference, especially on the internationalization aspect.Now the macro market environment is changing all the time, only depending on fragmentary real information is not acceptable any more. The more various the market is, then the more true information are needed. And the more information is needed, more useful it comesto be. So to fit the situation, we need to change some intrinsic believes.However, the current is that the accounting information is full of serious distortion. If the individual disclose complete real information, it means that he gives up his initiative to get potencial profit and his unwritten right to be lucrative. Then, this part of initiative and right will come to the individuals who did not give up them, while, simultaneously, the profit will come to the individuals, too. Over time, no individual is willing to give up the initiative and the right. That is why the atmosphere is like what we see now.Yet, can we attribute the problem to the flawed system? But actually, we have more laws and regulations items of the accounting. Therefore, neither strengthening the supervision nor improving the policies is the effective solution. The essential point should be focused on the values about the accounting ethics of the whole country. Yet on the thresold of the innovation, serious laws and regulation is crucial, while the most important thing is the laws and the regulations are really implemented rather than formalism. In my own point of view, the fundamental element is to change the minds of the accountants. It is real a difficult thing. And this challenge needs several departments’ cooperation. The parts inthe cooperation include not only the accounting industry itself, but also the law enforcement department, the audit department, the education sector and such forth.Every revolution and perfection can not be completed at one stroke. The deep-rooted concept and the set-type thought can not be changed at right time. To be strong enough to face the uncertainty is a long way to go. What we need to do is to change the values of accounting step by step, finally to make the managers and the accountants to recognize the folly of the intentional overstatement and the deliberate underestimation.Especially as China's CPA they should take the leading roles ,stick to their professional ethics, Such as: integrity, independence, objectivity and impartiality ,Professional competence and should be focused, confidential, good professional conduct.If this tentative plan can come true, I am convinced that the atmosphere and the environment of accounting will be more flexible----enough to face the risk, more harmonious-----enough to make out an accurate judgment, more advanced-----enough to be an outstanding model.。

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会计诚信外文翻译文献(文档含中英文对照即英文原文和中文翻译)翻译：摘要：会计诚信是经济社会发展的客观要求，是和谐社会建设的重要组成部分。

会计诚信之本--不做假账会计是诚信行业。

会计的本质归根结底是一个字：‚真‛，会计的衰亡也是一个字：‚假‛！如果会计失之诚信，弄虚作假，欺诈舞弊，会计得以存在的基础就会随之崩塌，会计业的生命力也就随之完结。

因此，‚不做假账‛，应成为会计诚信之本，应成为我们会计从业者的座右铭。

本文就此谈点浅见中国现代会计先父潘序伦先生指出：‚立信，乃会计之本；没有信用，也就没有会计。

‛诚信是市场经济的基石，是会计工作的生命线，更是会计从业人员的安身之本、立业之基。

不做假账，保证会计信息质量，是会计诚信之本。

朱镕基同志在世界会计师大会上曾经告诫：‚所有会计审计人员必须做到‘诚信为本，操守为重，坚持准则，不做假账。

’恪守独立、客观、公正原则，不屈从和迎合任何压力与不合理要求，不以职务之便谋取一已私利，不提供虚假信息。

‛这就要求会计人员在处理会计事务时，要客观、真实、公正地反映各项经济业务，不做假账，从源头上确保会计资料的真实性和可靠性。

一、严把原始凭证审核关，从源头上防止假账原始凭证是经济业务发生时取得的书面证明，是证明会计事项发生的唯一合法凭证。

由于在实际工作中‚三无‛发票较多（无日期、无经济内容、无经办人），有的是白条领据，有的是虚假发票，所以，会计人员要以财经法律、法规、制度等为依据，对原始凭证进行认真审核。

在审核时应把握以下几点：（1）真实性审核：审核该凭证是否反映了经济业务的本来面目，有无伪造、虚开行为，对于基建投资的发票要附有合同、预（决）算、负责人审批意见书、监理签发的支付书等；房屋工程维修要使用建筑安装业专用发票并附有合同（协议）、预（决）算、验收报告等；车辆维修发票要附有《车辆维修呈批单》、维修清单；招待费发票要附有《公务接待呈批单》、原始菜单；办公用品发票要附有明细单并加盖印章；凡属政府采购项目一律附政府采购合同、验收结算书等。

对缺乏真实性的凭证要进一步查明，确属虚假的，要拒绝办理。

（2）合法性审核：审查该凭证是否符合有关法律、法规、财务制度，是否违反预算和财经纪律，对不合法的原始凭证不予受理。

（3）完整性审核：主要审查该凭证的手续是否完备，应填项目是否填全，是否有税务或财政监制章，有关经办人员是否签章，领导是否批准等，对不完整的原始凭证应予以退回。

（4）正确性审核：审查该凭证的摘要和数字是否填写清楚、正确，数量、单价、金额计算是否正确，金额大小写是否相符等。

办理支付业务时，一定要严格按照《现金管理暂行条例》规定办理，凡属银行转账范围内的一律转入填制发票单位账户上，严禁转入其他账户或个人账户。

二、不唯上，只唯法，决不做假账会计人员是平等履行职责的独立个体，会计职责是受《会计法》保护不可侵犯的。

《会计法》第五条规定：‚会计机构、会计人员依据本法规定进行会计核算，实行会计监督。

任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计账簿和其他会计资料，提供虚假财务会计报告。

任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。

‛因此会计人员一定牢记自己的职责，不要为个人或局部私利丧失原则，要时刻记住朱镕基同志的告诫，不做假账。

在编制财务会计报告时，应以核对无误的会计账簿数字为依据，决不能以估计数、计划数填报，更不能弄虚作假，篡改和伪造会计数据，要认真核对有关账目，切实做到账证相符、账账相符、账实相符和账表相符，保证财务会计报告真实可靠。

会计人员要加强自身道德修养，做到自重、自律、自强，不为权势所迫，不为金钱所动，做诚信的会计人，决不做假账。

三、依法办事，加大对会计造假者的处罚力度会计造假的目的，是侵占国有资产、转移国家资金、偷逃国家税收、骗取贷款和社会资金等，会计造假给国家、投资者、债权人造成重大经济损失，动摇了经济社会的信用基础，扰乱了市场经济发展的正常秩序。

因此应加大对造假者处罚力度，提高会计造假的成本，将行政处分、行政处罚、经济罚款和民事赔偿结合起来，要使造假单位的责任领导、直接责任人因造假获得的利益大大低于罚款、赔偿；对那些缺乏应有的职业道德或职业道德不高，价值观念发生偏差，主动或被动参与制假，造成会计信息严重失真，不能如实反映单位的财务状况、经营成果和现金流量的会计人员，应将其清除出会计队伍，让其付出倾家荡产、声名狼藉的代价；同时，对诚信守法的单位和道德高尚、不畏重压、不做假账的会计人员要给予表扬和奖励。

总之，会计信息的真实、完整是衡量会计工作质量的标准，‚不做假账‛是会计诚信之本，是会计工作的生命，是每个会计人员最基本的职业道德和行为准则，也是做好会计工作的起点，会计人员应牢记‚不做假账‛，要执业以德，核算依法，遵循规则，笃做真账，让‚不做假账‛成为广大会计人员的自觉行动。

外文：Accounting integrity is the objective requirements of economic and social development, harmonious society is an important part. However, recent accounting fraud incident occurred, has severely affected the normal economic order of society and the accounting profession in the heart of the credibility of the accounting integrity and lack of a social and economic life of a prominent issue. Credibility is the foundation of the accounting, accounting for the integrity of this problem, a lack of accounting integrity hazards, causes, and the lack of accounting integrity are discussed countermeasures to maintain and improve the level of accounting integrity.Accounting credit of this - do not do false accounts Accounting is the integrity of the industry. Ultimately the nature of accounting is a word: "true", the decline of accounting is a single word: "false"! If the accounting loss of integrity, fraud, fraud, fraud, the accounting will follow the basis of the existence of failure, the accountingindustry's vitality along with it the end. Therefore, "do not do cook the books", should be the integrity of the accounting, accounting practitioners should be our motto. On the point of this article OpinionModern accounting My father Mr. Pan Xulun said: "Ericsson, is the accounting of the present; no credit, there is no accounting." Credibility is the cornerstone of the market economy is the lifeblood of accounting, it is shelter for the accounting professionals, Liye the base. Makes false accounts and ensure the quality of accounting information, accounting integrity of this.Comrade Zhu Rongji has warned the World Congress of Accountants: "All accounting and auditing must be 'honesty, personal integrity, adhere to standards, do not do accounting fraud.' Adhere to an independent, objective and fair principles, never yield to any pressure and meet and unreasonable demands, not to his position to gain of private interests, not to provide false information. "This requires the accounting officers in dealing with accounting matters, must be objective, true and fair reflection of the economic business, do not do false accounts, accounting information from the source to ensure the authenticity and reliability.First, strictly original documents and approval from the source to prevent false accountsOriginal certificate is to obtain economic and business occurs documentary evidence to prove that the only legitimate transactions occurring evidence. As in the practical work of the "three no" invoice more (no date, no economic content, not managers), some white striped collar, according to, some false invoice, so should accountants financial laws, regulations and systems based on , carefully examine the original documents. In the audit should be the following points: (1) the authenticity of audit: an audit of the evidence whether it reflects the real face of the economic business, with or without fake, and fake acts of invoices for investment in infrastructure should be accompanied by the contract, pre (summary) operator, responsible for approval submissions, payment of books issued by the Commissioner; housing projects to use the construction and installation industry, maintenance of invoices accompanied by a contract (agreement), pre (summary) operator, inspection reports, etc.; vehicle repair invoices to be accompanied by " vehicle maintenance Chengpi single "maintenance list; Hospitality invoices should be accompanied by" a single official reception Cheng Pi ", the original menu;office supplies invoices with details to be single and seal; where Government procurement projects be attached to government procurement contracts , acceptance of the accounts and so on. The lack of authenticity of the certificate to be further identified, are indeed false, to refuse to handle. (2) the legitimacy of review: review of the evidence for compliance with relevant laws, regulations, financial systems, whether the violation of budgetary and financial discipline, the original documents are not legally inadmissible. (3) integrity of the audit: major review of the evidence of the procedures are complete, whether the project should be completed filled the whole, whether tax or financial producer chapter, whether the handler signature, whether the leader's approval of the original documents are not complete should be returned. (4) the correctness of review: review of a summary of the evidence and whether the figures that date, correct, quantity, unit price, the amount of calculation is correct, the amount of the compatibility of such case. Payment processing business, must be strictly in accordance with the "Interim Regulations on cash management" regulations, the right-bank transfers within the unit of account be transferred to fill in the invoice, the non-transferred to other accounts or personal accounts.2, no CD, only the only method, do not cook the booksAccounting personnel perform their duties independent of individual equality, accounting duties are subject to the "Accounting Law" to protect the inviolability of. "Accounting Law" and Article V provides: "accounting and accounting officer pursuant to the provisions of this Law, accounting, supervision of accounting. No unit or individual shall not in any way incite, instigate or forcibly order accounting, accounting personnel to forge or alter accounting vouchers, accounting books and other accounting information, false financial accounting reports. unit or individual shall not perform duties according to law, and resist acts violating this Law 的retaliate against the accounting personnel. "So accountants Yi Ding remember their duties, not to or partial loss of the principle of individual self-interest, we should always remember Comrade Zhu Rongji warned, do not do accounting fraud. In preparing the financial accounting report should be to verify and correct the figures for the accounting books, never to estimates, the number of reported planned, much less fraud, tampering and counterfeiting accounting data, to carefully check the accounts truly, account card match , consistent accounts and the accounts in line and consistent accounts tableto ensure true and reliable financial reports. Accounting staff to strengthen their own morality, so that self-respect, self-discipline, self-improvement, not forced by power, not money by moving, doing the accounting integrity who do not cook the books.Third, according to law, increase the punishment of those accounting fraudThe purpose of accounting fraud, is occupied state-owned assets, transfer of state funds, tax evasion, state taxes, obtaining credit and social funds, the accounting fraud to the state, investors and creditors to cause significant economic losses, has shaken the credibility of economic and social basis disrupted the normal order of market economy. Therefore should increase penalties for counterfeiters, improve cost accounting fraud, the administrative sanctions, administrative penalties, fines and civil damages the economy together, the responsibility to make false flats leading directly responsible obtained by fraud benefits significantly lower than the fine, compensation; for those who lack professional ethics or professional ethics are not high, deviation of values, actively or passively involved in counterfeiting, resulting in serious distortion of accounting information, can notaccurately reflect the unit's financial position, results of operations and cash flow accounting personnel, it should be clear from the accounting team, allowed to pay the bankrupt, the infamous cost; the same time, honest and law-abiding units and high moral character, not afraid of pressure, do not do the accounting officer to give false accounts recognition and reward.In short, the accounting information is true, complete measure of quality of accounting standards, "do cook the books" is the integrity of the accounting is accounting work life, the most basic of every accounting staff of professional ethics and code of conduct, but also to do good starting point for accounting, accounting officers should bear in mind the "do cook the books", to practice virtue, accounting law, rule, Benedict did really account for "do cook the books" to become the conscious action of the general accounting staff.If an organization……。

会计诚信外文翻译文献

会计信息失真 外文文献译文及原文

会计专业外文文献及译文

会计职业道德的外文翻译学习资料

外国会计职业道德参考文献三篇

会计信息质量外文文献及翻译

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