会计外文文献翻译
会计内部控制中英文对照外文翻译文献
会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制系统披露—一种可替代的管理机制根据代理理论，各种治理机制减少了投资者和管理者之间的代理问题（Jensen and Meckling，1976； Gillan，2006）。
传统上，治理机制已经被认定为内部或外部的。
内部机制包括董事会及其作用、结构和组成（Fama，1980；Fama and Jensen，1983），管理股权(Jensen and Meckling，1976)和激励措施，起监督作用的大股东(Demsetz and Lehn，1985)，内部控制系统(Bushman and Smith，2001)，规章制度和章程条款(反收购措施)和使用的债务融资（杰森，1993）。
外部控制是由公司控制权市场(Grossman and Hart,1980)、劳动力管理市场（Fama,1980）和产品市场（哈特,1983）施加的控制。
各种各样的金融丑闻，动摇了世界各地的投资者，公司治理最佳实践方式特别强调了内部控制系统在公司治理中起到的重要作用。
内部控制有助于通过提供保证可靠性的财务报告，和临时议会对可能会损害公司经营目标的事项进行评估和风险管理来保护投资者的利益。
这些功能已被的广泛普及内部控制系统架构设计的广泛认可，并指出了内部控制是用以促进效率，减少资产损失风险，帮助保证财务报告的可靠性和对法律法规的遵从（COSO,1992）。
尽管有其相关性，但投资者不能直接观察，因此也无法得到内部控制系统设计和发挥功能的信息，因为它们都是组织内的内在机制、活动和过程（Deumes and Knechel,2008）。
由于投资者考虑到成本维持监控管理其声称的（Jensen and Meckling，1976）,内部控制系统在管理激励信息沟通上的特性，以告知投资者内部控制系统的有效性,是当其他监控机制（该公司的股权结构和董事会）比较薄弱，从而为其提供便捷的监控（Leftwich et等, 1981）。
会计专业外文文献翻译--中小企业环境成本会计的实施
IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integrationof this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-savingpotentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes.Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and AcquisitionOn the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as anindependent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来（参考Fichter et al., 1997, Letmathe 和Wagner , 2002）。
会计学内部控制外文文献
会计学内部控制外文文献外文翻译J.Wild,Ken W.Shaw,Barbara Ghiappetta. Principles of Accounting本节将介绍内部控制及其基本原则，并讨论科学技术对内部控制的影响和控制程序的局限性。
一、内部控制的目的小型企业的管理者(或老板)常常需要控制企业整体经营。
他们要负责资产的采购、员工的雇佣和管理、合约洽谈以及支票签发。
这些管理者通过亲自接触和观察来了解企业是否取得了已进行过支付的资产或劳务。
但更多企业无法通过这种监督方式保证企业的运转，他们必须划分责任并依靠正式程序来控制企业经营活动。
管理者使用内部控制制度监督和控制企业的各种活动。
内部控制制度(internal control system)是由各种政策和程序构成的，管理者通常使用他们: , 保护企业资产。
, 确保会计录的可靠性。
, 提高运营效率。
, 保证公司政策的贯彻执行。
一套设计完善的内部控制制度是系统设计、分析和实施的关键环节。
管理者之所以重视内部控制制度是因为他可以预防可避免的损失，帮助经营者制定运营计划，监督企业运营期情况和员工表现。
尽管内部控制无法提供担保，但可以降低企业遭受损失的风险。
二、内部控制的原则隐隐无性质和企业规模等因素的不同，不同企业采用的内部控制政策和程序也各不相同。
但有些基本原则是普遍适用的，这些普遍适用的内部控制原则(principles of internal control)包括:, 明确责任。
, 保持适当的记录, 为资产投保，并为关键员工投保忠诚险, 保证资产报关与记录相分离, 划分相关交易的责任, 应用各种控制技术, 定期实施独立核查本节将介绍这七项原则以及如何使用内部控制将偷窃和欺诈风险减值最小。
这些程序也将增加会计记录的可靠性和准确性。
1( 明确责任良好的内部控制意味着将各工作任务的职责划分清楚并指派给适credit history, individual score of the borrower, loan purpose, source of payments, repayment options, guarantor of basic information and for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the business 当的员工，否则在发生差措施将很难确定是谁的责任。
中小企业代理记账外文文献翻译2014年译文3100字
中小企业代理记账外文文献翻译2014年译文3100字XXX in small and medium sized enterprises (SMEs)。
XXX。
XXX outsourcing bookkeeping services。
including cost savings。
improved accuracy。
and increased efficiency。
Finally。
XXX.n:Small and medium sized enterprises (SMEs) play a vital rolein the global economy。
accounting for a significant n of employment and economic growth。
However。
SMEs often face unique challenges that can hinder their success。
such as XXX is essential for any business to maintain accurate financial records。
but it can be particularly XXX.XXX:XXX-party XXX。
This can include tasks such as recording ns。
reconciling accounts。
XXX these services either on-site or remotely。
depending on the needs of the client.XXX:XXX。
SMEs may not have the expertise to XXX。
which can lead to errors and financial misstatements.Outsourcing XXX:Outsourcing bookkeeping services XXX outsourcing。
毕业设计论文外文文献翻译
毕业设计(论文）外文文献翻译院系：财务与会计学院年级专业：201＊级财务管理姓名:学号：132148*＊*附件: 财务风险管理【Abstract】Although financial risk has increased significantly in recent years risk and risk management are not contemporary issues。
The result of increasingly global markets is that risk may originate with events thousands of miles away that have nothing to do with the domestic market。
Information is available instantaneously which means that change and subsequent market reactions occur very quickly。
The economic climate and markets can be affected very quickly by changes in exchange rates interest rates and commodity prices。
Counterparties can rapidly become problematic。
As a result it is important to ensure financial risks are identified and managed appropriately. Preparation is a key component of risk management。
【Key Words】Financial risk，Risk management，YieldsI. Financial risks arising1.1What Is Risk1.1.1The concept of riskRisk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss while exposure is the possibility of loss although they are often used interchangeably。
绿色会计理论与可持续发展外文文献翻译
毕业设计附件外文文献翻译：原文+译文文献出处: Markus S. Green accounting theory and sustainable development [J]. Accounting, Auditing & Accountability Journal, 2016, 2(1): 29-46.原文Green accounting theory and sustainable developmentMarkus SAbstractGreen accounting, also known as environmental accounting, combining accounting and natural environment, the diversity of measurement methods and properties, on the basis of relevant environmental laws and regulations, and examined the relationship between economic development and environmental resources, and using the method of special, cause social resources and environment of the enterprise profit and loss revealed, recognition, measurement and analysis, in order to provide the environmental information of accounting theory and methods. The basic theories of green accounting are in the correction and criticism of the traditional accounting theory on the basis of the emergence and development. For a long time, the traditional accounting theory from the Angle of human economic activities, only reflect and supervision enterprise capital and its movement, according to the accrual basis, the historical cost and double-entry these three basic pillar of the economic accounting matters for accounting recognition, measurement, recording and reporting, caused by the environment of economic problems in this is not the answer. Green accounting for all the human activities and the whole ecological environment resources as the starting point, around how to compensate the cost of natural resources, efforts to fulfill the duties of the environmental management in all levels make the recognition, measurement and reporting, fundamentally changed the traditional accounting theory for the definition of accounting elements. Keywords: sustainable development; Green accounting; the basic theory1 IntroductionHuman industrial activities along with the rapid development of economic growth, people's living standard had the very significantly improved. But at the same time, the human scale of thedestruction of the earth's resources is also unprecedented. Due to the excessive open the calculation of environmental resources, ecological environment suffered serious damage, has appeared to make ends meet. Can say, is to rely on human to overdraw the future development. And, the environment problem has become a global problem, breakthrough the limitation of the country and region. The protection of environment, governance, the effective use of resources has become a global consensus. The emerging topic of green accounting is on the premise of this. Green accounting object of study is the content of environmental accounting in the accounting and supervision, is the enterprise production activities and environmental resources between consumption and supply process. Traditional accounting object itself contains only the enterprise production activities, capital contains only into three parts, operation and exit enterprises. Green accounting on the basis of the traditional accounting, increase the content of the environmental resources, the consumption and compensation of the natural environment of the enterprise up objectively reflect the role of, make its production activities impact on the environment are subject to supervision by the society and the country, so as to realize the virtuous circle of natural resource consumption and complement, make environment don't have to pay for economic growth, ultimately achieve sustainable development.2 Literature reviewIn the 1980 s, the western developed countries first proposed the term "sustainable development".1992, held in environment and development conference in governments and international institutions generally achieved consensus, recognized and accepted this view. These cases show that the theory has validity, universality, and urgent need. Sustainable development in macroscopic Angle of human survival and development, the protection of the environment and resources, and the logic of the dialectical relationship between economic activities, is the research content of macroeconomics in the aspect of environmental problems. Its role is to the coordinated development of the economic growth and environmental policies are discussed. The theory is the overall goal of the green accounting system and the basis, is a green accounting system began to expand and build theoretical basis. The starting point of green accounting, as well as the ultimate goal is to promote the sustainable development of economy and environment; this determines the starting point of the green accounting research and belonging. Sustainable development theory is the most important theoretical basis for green accounting; green accounting is one of the importantmeasures to promote the sustainable development, both in full accord. The implementation of sustainable development, the realization of the essence of which is environmental management; And environmental management responsibility, is held by government agencies. The implementation of environmental management responsibility, to identify by the independent audit department. Thus, as a social control mechanism of the green accounting is a top-down bear the responsibility of environmental protection and management, is also an important way of implementing sustainable development strategy.The connotation of sustainable development has two aspects: development and continuous. Development is the fundamental premise and foundation, only development, only necessary to discuss sustainability. Persistence is the key, there is no continuity, and it could have been. Development includes the following two aspects: first, the development is the accumulation of human material civilization, it directly reflects on the economic growth. Second, development is a national economic and social system construction of course, the ultimate goal is to increase the interests of all, is looking for social progress. Continuous meaning also contains two aspects: the first is that environmental resources storage and carrying capacity is limited. Because of the limitation, conflicts with the necessity of economically, have become the restriction conditions of economic development. Second, shouldn't overdraw the future economic development, considering their own interests at the same time, also for future generations to develop interests do consider. Sustainable development includes the resources and environment and the sustainable development of ecological planning, the sustainable development of the economic activities of production and social cultural sustainable development of three parts, is a long-term development strategy. You need to first on the basis of the sustainable use of resources and ecological environment, achieve economic production activities under the premise of sustainable development. Finally, the sustainable development center problem is, the ultimate goal is to seek the overall progress of society. Sustainable development strategy to achieve the ecological balance, the unification of the economic production and social development benefits, the extensive economic growth mode to intensive changes, keep the economic development and environment in harmony. Is beneficial to improve the level of people's whole life, promote the new industrialization, the adjustment of agricultural structure and the protection of the ecological environment, finally realizes the fast, stable, sustainable and healthy development of nationaleconomy.3 The basic theory of green accountingGreen accounting is the environment, environmental economics and development economics, the product of the combination of accounting. Green accounting theory problem should be to look at environmental issues stand in the perspective of accounting, with the thought of the accounting system and method system to think and analyze, in order to solve the contradiction between economic development and maintaining ecological environment. As a branch of modern accounting, green accounting should establish a goal, the basic theory of structural system composed of assumptions and principles.3.1 Green accounting targetAs the goal of green accounting behavior guidelines can be divided into two levels. One is the basic goal. Use accounting to measuring, reflect and control the social environment resources, improving social environment and resource problems, achieve economic benefit, ecological benefit and social benefit of synchronous optimization. Based on the requirements of environmental macro management, the enterprise in the production and business operation and obtain economic benefits at the same time, must attach great importance to the ecological environment and material circulation rule, reasonable development and utilization of natural resources, insist on sustainable development strategy, try to improve the environmental benefit and social benefit. Second, the specific objectives. For the corresponding accounting, the value of natural resources, the cost of natural resources, environmental protection, improve resource environment recognition and measurement, the benefits of environmental protection for the government departments and the competent department of industry, investors and social public enterprise environmental objectives, environmental policy and planning and other relevant information. Provide related object with the ultimate goal of environmental accounting information is control and coordinate the relationship between economic benefit and environmental resources, realize the environmental benefits, social benefits and economic benefits of synchronous optimization, to achieve economic development, social progress and environmental protection harmonious and unified.3.2 The basic hypothesis of green accountingThe sustainable development of assumptions. Hypothesis refers to the sustainabledevelopment of green accounting to accounting subject in natural resource depletion, ecological resources do not drop, on the basis of guarantee the social and economic sustainable development. Sustainable development contains a large amount for the contents of the ecological environment; the request must be coordinated development of economy and environment. Although the green accounting in the accounting entity's economic activities, there is a lot of uncertainty but accounting and supervision procedures and methods should be based on the sustainable development. Sustainable development is to establish the basic premise of green accounting, is the basis of constructing green accounting theory and method system conditions.Environmental value assumptions. In Marx's labor theory of value, only for the exchange of labor value. Only use environmental resources value, there is no exchange of value and price, do not belong to the scope of the traditional accounting, but must carry on the green accounting must first admit that environmental resources are valuable, although it does not apply to the labor theory of value, is applicable to the marginal value theory. Multiple measurement assumptions. Because of the complexity of the environmental factors and vagueness of the green benefit, if the only unit of measurement for money, will not be able to objectively reflect the environmental condition of the accounting entity and green benefit, therefore green accounting on the measurement should be multiple. Should be given priority by money value, supplemented by physical, percentage, or index, etc., sometimes even can use the graph and text notes, and should adopt combination of quantitative and qualitative, accuracy and fuzziness of compatible measurement method.4 The basic principles of green accounting4.1 Social principlesSocial principle refers to the green accounting requires enterprises must stand in the perspective of society, to stand in the Angle of the responsible for the environment and resources, consider the interests of the enterprise. For the evaluation of enterprises have to abandon a purely on the basis of enterprise operating profit idea, to enterprise profit created by green. At the same time, the enterprise to provide accounting information must also be conducive to the management and the macro control of the country.4.2 Principle of both economic and environmental benefitsGreen accounting should not only consider the economic interests of the enterprise itself, and should take the social ecological and environmental benefits, to comprehensively reflect andcontrol the enterprise's economic efficiency, resources and environment, waste and the ecological environment, the accounting main body in ecological environment, the whole social production, consumption and the corresponding ecological cycle are reflected in the accounting mode, the comprehensive measurement and reveal the enterprise production activities to the consequences of the ecological environment to the society, in order to standardize enterprise behavior, realize the sustainable development of economy.4.3 Principle of mandatory disclosure and voluntary disclosureIn green accounting system, the relevant government department or organization to deal with enterprise minimum levels of environmental resources, the mandatory provisions of the disclosure of information to make clear, at the same time, encourage enterprises to consciously to the public and the government related department or group provides environmental resources information as much as possible.译文绿色会计理论与可持续发展Markus S摘要绿色会计，又称环境会计，是将会计学和自然环境相结合，采用多元化的计量手段和属性，以有关环境法律、法规为依据，研究经济发展与环境资源之间关系，并运用专门的方法，对企业给社会资源环境造成的收益和损失进行确认、计量、揭示、分析，以便为决策者提供环境信息的会计理论和方法。
会计舞弊财务舞弊外文翻译文献
会计舞弊财务舞弊外文翻译文献(文档含中英文对照即英文原文和中文翻译)原文：Global Corporate Accounting Frauds and Action for Reforms1、IntroductionDuring the recent series of corporate fraudulent financial reporting incidents in the U.S., similar corporate scandals were disclosed in several other countries. Almost all cases of foreign corporate accounting frauds were committed by entities that conduct their businesses in more than one country, and most of these entities are also listed on U.S. stock exchanges. Following the legislative and regulatory reforms of corporate America, resulting from the SarbanesOxley Act of 2002, reforms were also initiated worldwide. The primary purpose of this paper is twofold: (1) to identify the prominent American and foreign companies involved in fraudulent financial reporting and the nature of accounting irregularities they committed; and (2) to highlight the global reaction for corporate reforms which are aimed at restoring investor confidence in financial reporting, the public accounting profession and global capital markets.2、Cases of Global Corporate Accounting FraudsThe list of corporate financial accounting scandals in the U.S. is extensive, and each one was the result of one or more creative accounting irregularities. Exhibit 1 identifies a sample of U.S. companies that committed such fraud and the nature of their fraudulent financial reporting activities.EXHIBIT 1. A SAMPLE OF CASES OF CORPORATE ACCOUNTING3、Global Regulatory Action for Corporate and Accounting ReformsI. U.S. Sarbanes-Oxley Act of 2002 (SOA 2002)In response to corporate and accounting scandals, the effects of which are still being felt throughout the U.S. economy, and in order to protect public interest and to restore investor confidence in the capital market, U.S. lawmakers, in a compromise by the House and Senate, passed the Sarbanes-Oxley Act of 2002. President Bush signed this Act into law (Public Law 107-204) on July 30, 2002. The Act resulted in major changes to compliance practices of large U.S. and non-U.S. companies whose securities are listed or traded on U.S. stock exchanges, requiring executives, boards of directors and external auditors to undertake measures to implement greater accountability, responsibility and transparency of financial reporting. The statutes of the act, and the new SEC initiatives that followed, are considered the most significant legislation and regulations affecting the corporate community and the accounting profession since 1933. Other U.S. regulatory bodies such as the New York StockExchange (NYSE), the National Association of Securities Dealers Automated Quotation (NASDAQ) and the State Societies of CPAs have also passed new regulations which place additional burdens on publicly traded companies and their external auditors.The Sarbanes-Oxley Act (SOA) is expressly applicable to any non-U.S. company registered on U.S. exchanges under either the Securities Act of 1933 or the Security Exchange Act of 1934, regardless of country of incorporation or corporate domicile. Furthermore, external auditors of such registrants, regardless of their nationality or place of business, are subject to the oversight of the Public Company Accounting Oversight Board (PCAOB) and to the statutory requirements of the SOA .The United States' SOA has reverberated around the globe through the corporate and accounting reforms addressed by the International Federation of Accountants (IFAC); the Organization for Economic Cooperation and Development (OECD); the European Commission (UC); and authoritative bodies within individual European countries.II. International Federation of Accountants (IFAC)The International Federation of Accountants (IFAC) is a private governance organization whose members are the national professional associations of accountants. It formally describes itself as the global representative of the accounting profession, with the objective of serving the public interest, strengthening the worldwide accountancy profession and contributing to the development of strong international economies by establishing and promoting adherence to high quality standards. The Federation represents accountancy groups worldwide and has served as a reminder that restoring public confidence in financial reporting and the accounting profession should be considered a global mission. It is also considered a key player in the global auditing arena which, among other things, constructs international standards on auditing and has laid down an international ethical code for professional accountants. The IFAC has recently secured a degree of support for its endeavors from some of the world's most influential international organizations in economic and financial spheres, including global Financial Stability Forum (FSF), the International Organization ofSecurities Commissions (IOSCO), the World Bank and, most significantly, the European Communities(EC).In October 2002, IFAC commissioned a Task Force on Rebuilding Public Confidence in Financial Reporting to use a global perspective to consider how to restore the credibility of financial reporting and corporate disclosure. Its report, "Rebuilding Public Confidence in Financial Reporting: An International Perspective," includes recommendations for strengthening corporate governance, and raising the regulating standards of issuers. Among its conclusions and recommendations related to audit committees are :1. All public interest entities should have an independent audit committee or similar body .2. The audit committee should regularly report to the board and should address concerns about financial information, internal controls or the audit .3. The audit committee must meet regularly and have sufficient time to perform its role effectively .4. Audit committees should have core responsibilities, including monitoring and reviewing the integrity of financial reporting, financial controls, the internal audit function, as well as for recommending, working with and monitoring the external auditors.5. Audit committee members should be financially literate and a majority should have "substantial financial experience." They should receive further training as necessary on their responsibilities and on the company.6. Audit committees should have regular private "executive sessions" with the outside auditors and the head of the internal audit department. These executive sessions should not include members of management. There should be similar meetings with the chief financial officer (CFO) and other key financial executives, but without other members of management.7. Audit committee members should be independent of management .8. There should be a principles-based approach to defining independence on an international level. Companies should disclose committee members' credentials,remuneration and shareholdings.9. Reinforcing the role of the audit committee should improve the relationship between the auditor and the company. The audit committee should recommend the hiring and firing of auditors and approve their fees, as well as review the audit plan.10. The IFAC Code of Ethics should be the foundation for individual national independence rules. It should be relied on in making decisions on whether auditors should provide non-audit services. Non-audit services performed by the auditor should be approved by the audit committee.11. All fees, for audit and non-audit services, should be disclosed to shareholders.12. Key audit team members, including the engagement and independent review partners, should serve no longer than seven years on the audit .13. Two years should pass before a key audit team member can take a position at the company as a director or any other important management position .III. Organization for Economic Cooperation and Development (OECD)The Organization for Economic Cooperation and Development (OECD) is a quasi-think tank made up of 30 member countries, including the United States (U.S.) and the United Kingdom (UK), and it has working relationships with more than 70 other countries. In 2004, the OECD unveiled the updated revision of its "Principles of Corporate Governance" that had originally been adopted by its member governments (including the U.S. and UK) in 1999. Although they are non-binding, the principles provide a reference for national legislation and regulation, as well as guidance for stock exchanges, investors, corporations and other parties .The principles have long become an international benchmark for policy makers, investors, corporations and other stakeholders worldwide. They have advanced the corporate governance agenda and provided specific guidance for legislative and regulatory initiatives in both the OECD and non-OECD countries.The 2004 updated version of "Principles of Corporate Governance" includes recommendations on accounting and auditing standards, the independence of board members and the need for boards to act in the interest of the company and theshareholders. The updated version also sets more demanding standards in a number of areas that impact corporate executive compensation and finance, such as :1. Granting investors the right to nominate company directors, as well as a more forceful role in electing them.2. Providing shareholders with a voice in the compensation policy for board members and executives, and giving these stockholders the ability to submit questions to auditors.3. Mandating that institutional investors disclose their overall voting policies and how they manage material conflicts of interest that may affect the way the investors exercise key ownership functions, such as voting .4. Identifying the need for effective protection of creditor rights and an efficient system for dealing with corporate insolvency .5. Directing rating agencies, brokers and other providers of information that could influence investor decisions to disclose conflicts of interest, and how those conflicts are being managed .6. Mandating board members to be more rigorous in disclosing related party transactions, and protecting so-called "whistle blowers" by providing the employees with confidential access to a board-level contact .4、ConclusionThe Sarbanes-Oxley Act of 2002 was the U.S. government's response to the wave of fraudulent corporate financial reporting experienced during the 1990s and early 2000s an represented a significant step in regaining investors' confidence in the global financial reporting process. The SOA created new and stricter statutes to avoid a repeat of previous corporate financial disasters. The Act not only applies to U.S. entities but also covers primarily large non-U.S. companies whose securities are listed or traded on U.S. stock exchanges, as well as their non-U.S. external auditors, regardless of their nationality or place of business. Foreign entities have to comply with the SOA by June 2005 .Across the Atlantic, the IFAC, OECD and EU have recognize the recent eruption of corporate scandals in Europe and affirmed the inevitable need forcorporate governance reforms and regulation of the public accounting profession worldwide. The International Federation of Accountants (IFAC) has passed the Code of Professional Ethics for international accounting firms. The Organization for Economic Cooperation and Development (OECD) has passed guidelines for improving corporate governance. The European Union (EU) has proposed a code of conduct for independent auditors, which include a five-year auditor rotation requirement. European countries are also individually involved in improving their corporate laws through governance codes of practice.Sourse: Badawi, Ibrahim M. Review of Business; Spring2005, Vol. 26 Issue 2, p8-14, 7p译文：全球公司会计舞弊和改革行为一、前言随着最近一系列公司虚假财务报告事件在美国发生,类似丑闻也在其他国家被曝光。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about 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, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger 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) strengthen 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 are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to 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 to finance. The most important changes are: •In order to make 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 to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but 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 not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to 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 l ending, but will also strengthen 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 between 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 background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to 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 agreement from the Basel Committee contains a much more realistic approach 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 between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto 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 Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome 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 States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs 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 more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst 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 about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between 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 and the 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 to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of 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 to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee 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 stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed 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 the 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 to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 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 out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company 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 to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill 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 to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about 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 more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out 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 to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States 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 in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076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。
环境会计信息披露外文文献翻译中英文.pdf
外文文献翻译原文及译文(本文档归max118 网hh2018 所有，仅供下载使用)中文标题：印度环境会计披露实践的影响因素：来自NIFTY 公司的经验证据文献出处：The IUP Journal of Accounting Research & Audit Practices, Vol. 15, No. 1, 2016译文字数：3900 多字原文Factors Influencing Environmental Accounting and Disclosure Practices in India: Empirical Evidence from NIFTY CompaniesB Omnamasivaya* and M S V PrasadThe study examines the factors determining the level of environmental disclosure information by taking a sample of NIFTY 50 companies from National Stock Exchange (NSE). The environmental information disclosure is measured by using an Environmental Accounting Disclosure Index (EADI) and the variables used in the study are profitability, corporate size, age, financial leverage, industry type, legal ownership and foreign operations. The relationship is tested using multiple regression analysis. The results show that there is a positive relationship between EADI and profitability, financial leverage, industry type and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.IntroductionClimate change is one of the greatest challenges that the world is facing today. Climate change is the variation in the global climate over time. The climate change creates manifold problems like global warming, glacier meltdown, soil erosion, land degradation, deforestation, loss of biodiversity and all kinds of pollution. Human influence on the nature is one of the major causes of such problems. Indiscriminate use of resourcesand undue influence on nature in the name of development can be identified as the prime causes of climate change. As a result, in the last few decades, the adverse effect of environmental pollution on economic development has become a public concern all over the world (Goswami, 2014).The state of world‘s environment and the impact of mankind on the ecology of the world have led to increased public concern and scrutiny of the operations and performance of organizations. Globally, corporations are expected to include environmental concerns in business operations and interaction with stakeholders. As a result, firms can no longer ignore the problems of the society in which they operate. This has thus instituted a social contract between organizations and the environment, thereby making environmental responsibility a corporate dictate (Olayinka and Oluwamayowa, 2014).Every business has responsibility to use the resources at judiciously. Every enterprise needs to behave like a good corporate citizen, and the corporate behavior is judged by its actions related to the community, the steps taken to protect the environment or pollution control. In the context of the Indian corporate sector, companies are not performing as good citizens. Due to this reason many laws have been laid down by the government for making the companies good corporate citizens and fulfill their social responsibility (Chauhan, 2005).In India, the economic reforms initiated in the 1990s have unwittingly contributed to a rise in environmental problems. The awareness level of stakeholders and public regarding the environmental issues has increased the pressure on companies to disclose environmental information. As a result, the companies have started disclosing the environmental information in annual reports and sustainability reports to satisfy all their stakeholders.The Indian government has taken several steps to protect the environment. It has set up the Ministry of Environment, Forest and Climate Change (MoEFCC) with the aim to coordinate, among the states and the various ministries, the issues relating to environmental protection and antipollution measures. Necessary legislation has also been passed. In India, Central Pollution Control Board (CPCB) and State Pollution Control Board (SPCB) were established under the Water Act. The CPCB has identified 17 categories of industries which are highly polluting (Joshi et al., 2011).In India, specific environmental accounting rules or environmental disclosure guidelines for communication to different stakeholder groups are not available for Indian companies. There is no mandatory requirement for quantitative disclosure of (financial) environmental information in annual reports either under the Companies Act or as per the Indian Accounting Standards. Furthermore there are 23 stockexchanges in India which are controlled by the Securities Exchange Board of India (SEBI) Act, 1992. Each of these stock exchanges has different listing requirement for Indian companies to disclose environmental information. Therefore, any environmental disclosure by Indian companies is purely voluntary (Makori and Jagongo, 2013). Against this backdrop, the present study examines the factors determining the level of environmental disclosure information in India.Legitimacy TheoryIn order to explain the reasons for environmental disclosure, we use legitimacy theory. There are many theories which explain the various reasons for social and environmental accounting disclosures, but legitimacy theory is the most suitable theory to explain the environmental disclosure. Organizations cannot survive without meeting the societal expectations. The society expects that the organizations should be proactive in protecting the environment and minimizing the environmental hazards. In case organizations fail to meet the societal expectations, there is a severe threat to their existence. Nowadays Indian companies are legitimizing because of the awareness about environmental disclosure practices in the society. Therefore, Indian companies are taking several steps to protect the environment and are disclosing the relevant environmental information in their annual reports and company websites.Legitimacy relates to the environmental issues which are disclosedin the companies’ annual reports. This indicates the management concerns towards the community. Therefore, the management of different companies or managers have different ideas or thoughts about what the society expects and managers will adapt different strategies to show the society that the organization is meeting the expectations of the community (Zain, 2006).The theory of legitimacy is based on two fundamental ideas: companies need to legitimize their activities, and the process of legitimacy that confers benefits to businesses. Thus, the first element is compatible with the idea that environmental disclosure is related to the social pressure. In this context, the need for legitimacy is not the same for all companies due to the degree of social pressure the company is exposed to, and the level of response to this pressure. There are a number of factors which determine the degree of social pressure on companies and their responses to the pressure. These factors are potential determinants of corporate social disclosure. The second component is based on the idea that companies can expect to benefit by a legitimate behavior based on the social responsibility activity. In addition to that, the legitimacy theory provides a comprehensive framework to explain both the determinants and consequences of social disclosure (Mohamed et al., 2014).Literature ReviewKokubu et al. (2001) examined the annual reports of 1,203 companies to investigate the determinants of environmental disclosure. Environmental disclosure was measured by using an environmental disclosure index and the six independent variables used in the study were company size, financial performance, strength of consumer relations, dependence on debt, dependence on the capital market and type of industry. The study found that company size and industry type influence environmental disclosure.Elijido-Ten (2004) conducted a study on the determinants of environmental disclosures by using 40 Malaysian companies by applying stakeholder theory. The environmental disclosure was measured by using an environmental disclosure index. The study used three determinants: stakeholder power, strategic posture and economic performance. The study found that both top management and government power were the determinants of environmental disclosure, and it was also found that there was no relationship between economic performance and environmental disclosure.Yuen et al. (2009) examined 200 companies to investigate the relationship between firm characteristics and voluntary disclosure. Voluntary disclosure practices were measured by using a disclosure index and the independent variables used in the study were concentration of ownership, ownership by state, individual ownership, firm size, leverage,profitability and type of industry. The study found that individual ownership, audit committee, firm size, and leverage positively related to voluntary disclosure.Galani et al. (2011) examined the relationship between environmental disclosure and firm size by using 100 Greek companies. Environmental disclosure was measured by using environmental disclosure index and the independent variables tested in the study were profitability, size and listing status. The study found that there was a positive significant relationship between environmental disclosure and size of the firm and it was also found that there was no relationship between environmental disclosure and profitability listing requirements.Joshi et al. (2011) analyzed as ma ny as 45 Indian companies’ annual reports to investigate the factors influencing environmental disclosure. The environmental disclosure was measured using environmental disclosure index and the independent variables used in the study were profitability, size, accounting firm, industry, foreign operations, age, ownership and financial leverage. The study found that size and industry were significant determinants for environmental disclosure.Rouf (2011) examined the relationship between firm-specific characteristics and Corporate Social Responsibility Disclosure (CSRD) by taking 176 Bangladesh companies. CSRD was measured by using the CSRD index and the variables in the study were independent directorsand firm size. The study found that there was a positive relationship between CSRD and independent directors and firm size did not affect CSRD.Abdo and Al-Drugi (2012) studied whether any company characteristics influenced environmental disclosures by using 43 Libyan oil and gas companies. Environmental disclosures were measured using content analysis through word count and four characteristics were selected: company’s size, privatization, age, and nationality. The study found that there was a positive association between environmental disclosure and company’s size, company’s privatization, and company’s nationality; and it was also found that the age of the company was significant and negatively related to the level of environmental disclosure.Oba and Fodio (2012) examined the relationship between board characteristics and quality of environmental disclosure by taking 21 companies in Nigeria. Environmental disclosure was measured by using an environmental disclosure index and the independent variables used in the study were board size, foreign directors, gender mix, and board independence. The study found that there was no relationship between board size and environmental disclosure.Suttipun and Stanton (2012) conducted a study on the determinants of environmental disclosure by using 75 Thai companies. The environmental disclosure was measured by word count and the fiveindependent variables used in the study were size of the company, type of industry, ownership status, profitability and country of origin of the company. The study found that there was a positive relationship between environmental disclosure and size of the company.Development of HypothesesCorporate SizeMany of the researchers found a positive relationship between environmental disclosure and size, and many studies supported that large- sized firms disclose more on environment (e.g., Kokubu et al. 2001; Joshi et al., 2011; Suttipun and Stanton, 2012; Makori and Jagongo, 2013; Akbaş , 2014; and Sulaimana et al., 2014).There is a contrast between small enterprises and large enterprises. Large companies require more funds and for that they raise funds through external sources. For attracting the investors and to reduce the agency cost, large companies disclose more information and therefore get public support (Joshi et al., 2011).ProfitabilityThe profitability of a firm is an important factor in determining the environmental disclosure practices. As for whether environmental issues are important or not, it is argued that when the profit is low, the importance of environmental issues is low (Joshi et al., 2011). Many studies have reported that there is a positive relationship betweenprofitability and environmental disclosure (e.g., Nurhayati et al., 2015). A very few studies did not support that (e.g., Galani et al. 2011; Rouf, 2011; Akbaş , 2014; and Sulaimana et al., 2014).Many studies have used the profitability ratios like Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Net Profit Margin and Dividend Per Share (DPS) to measure the firm profitability. This study uses ROE to measure profitability.Financial LeverageThe agency theory states that with the increase of debt proportion in capital structure, the greater is likely to be the conflict of interest between shareholders, creditors and managers; and the higher the agency cost, the greater is the incentive for managers to disclose more information. From the perspective of social and environmental responsibilities, companies with higher financial leverage are willing to disclose more environmental information to maintain good relationship with stakeholders (Joshi et al., 2011).Many studies have supported the association between financial leverage and environmental disclosure (Joshi et al., 2011; and Sulaimana et al., 2014). They reported that financial leverage has no impact on the disclosure level in India. Kokubu et al. (2001) stated that debt did not significantly influence the corporate environmental reports in Japan. However, this study uses debt-equity ratio for measuring financialleverage.Industry TypeMany studies have examined whether the industry influences the disclosure of environmental information, and many studies have supported strongly that environmental-sensitive companies disclose more environmental information than non-environmental-sensitive companies. Joshi et al. (2011) stated that environmental-sensitive companies in India are likely to disclose more environmental protection information than others. Akbaş (2014) reported that t here is a significant positive relationship between industry membership and the extent of environmental disclosure.ConclusionThe study examined the factors influencing EADI by taking a sample of 50 companies listed on NSE. The environmental accounting disclosure is measured by EADI, and the independent variables used in the study are corporate size, age, profitability, financial leverage, legal ownership, industry and foreign operations. The relationship is tested using multiple regression analysis. The R2 under the model is 0.6033, which indicates that the model is capable of explaining 60.33% of variability in the disclosure of environmental information in the sample companies. The adjusted R2 indicates that 53.72% of variation in the dependent variable is explained by the variations in the independentvariables. The results of multiple regression reveal that there is a positive relationship between EADI and profitability, financial leverage, industry type, and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.Limitations: The main limitation of the study is that the data was selected only for one year. The sample size was also limited. Another limitation of the study is that there are many variables which may influence environmental disclosure like board of directors, CEO’s role, audit firm size, etc., but we have selected very few variables.Future Scope: There is huge scope for further research on environmental accounting disclosure in the Indian context, as there is less amount of research on this subject. Further research can focus on the relationship between environmental accounting disclosure practices and financial performance of the companies.译文印度环境会计披露实践的影响因素：来自NIFTY 公司的经验证据B Omnamasivaya，M S V Prasad该研究通过从国家证券交易所（NSE）获取NIFTY 50 公司的样本来分析环境披露信息水平的影响因素。
外文文献翻译译文
环境管理会计（EMA）是管理会计发展的趋势Christine Jasch摘要：组织机构和会计师们为什么应该关心环境问题？来自供应链、资金提供商、监管机构以及其他利益相关者对于环境绩效及其信息披露的压力，导致组织机构的与环境相关的成本不断增加。
但同时提高环境绩效能够带来潜在的货币利益这一观点也逐渐得到人们的认同，传统的会计实务不能充分提供对于环境管理和与之相关的战略决策所需要的信息。
由于联合国可持续发展事务署下的环境管理会计工作组的成立，以及由它主办的出版物的发行，环境管理会计得到了促进和提升。
最近，国际会计师联合会发行了一份关于环境管理会计的指导性文件，这将进一步推动环境管理会计在会计师中的应用。
这期《清洁生产》杂志的关于环境管理会计的这个特别问题，侧重于它的方法论背景，以及来自澳大利亚、奥地利、阿根廷、加拿大、日本和立陶宛的案例研究经验。
正文：环境问题伴随者相关费用,收入和利益,正被世界上大多数国家的公民,政府组织,合作型领导人给予越来越多的关注.但是,有一个越来越广泛的共识,那就是,传统的会计不能为合理的支持在环境管理责任方面的决策制定提供准确的信息.为了填补这个差距,目前,EMA的新兴领域已经受到持续增加的关注.在19世纪九十年代早期,美国环保署是第一个成立了正式的项目去促进EMA的采纳的国家机构.从那时起,在30个国家的组织已经开始推动和落实EMA的许多不同类型的与环保相关的管理措施. 对于EMA的广泛关注是由于联合国可持续发展事务司对EMA的提倡以及其对EMA书籍的委托出版。
国际会计师联合会决定授权在由联合国科学发展司EMA工作组发表的最早的关于EMA 两本出版物的基础上发展一个关于EMA的指导性文件以整合关于EMA的最好的信息并与此同时进行必要的更新和添加.这个文件既不是有规定的要求的标准,也不是个描述性研究报告.它意在成为一个提供指导性信息的文件,作为监管要求,标准和纯粹信息的中间地带.这样, 它的目标是提供了一个总体框架和EMA的定义是相当全面，这是一致的可能与其他现有的，广泛应用于环境会计框架与EMA必须通力合作，以减少一些就这一重要议题的国际混乱功能。
XXX财务分析体系外文文献翻译最新译文
XXX财务分析体系外文文献翻译最新译文XXX the use of DuPont financial analysis system in XXX DuPont system breaks down the return on equity (ROE) into three components: net profit margin。
asset turnover。
and financial leverage。
Using data from a sample of listed companies。
the study finds that the DuPont system is effective in XXX。
the XXX that it should be used in n with other financial analysis tools.In recent years。
there has been a growing interest in using financial analysis tools to XXX financial analysis system is one such tool that has XXX in the 1920s to analyze the performance of its own ns。
Since then。
it has been widely used in the financial XXX.The DuPont system breaks down the ROE into three components: net profit margin。
asset XXX。
and financial leverage。
The net profit margin measures the XXX efficiency of the company's use of its assets to generate sales。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（/docs/pos_papers/2004/041027_SME-finance_final.do c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about 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, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger 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) strengthen 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 are very 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 of SMEs to 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 to finance. The most important changes are: •In order to make 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 to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more its “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs,but 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 not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to 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 strengthen their capacity for internal finance and their access to external risk capital.From UEAPM E’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between 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 background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to 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 agreement from the Basel Committee contains a much more realistic approach 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 between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70areas they have room to adapt the Accord to their specific needs 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 Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome 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 States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs 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 more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst 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 about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between 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 and the 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 to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of 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 to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee 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 stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed 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 the 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 to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 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 out of JEV).4. SMEs need company and income taxation systems, which strengthen their capacity for self-financingMany EU Member States have company 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 to pay income taxes. Already in the past 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 to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about 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 more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out 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 to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States 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 in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to ease transparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076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。
会计舞弊财务舞弊外文文献翻译
会计舞弊财务舞弊外文文献翻译Corporate accounting fraud has been on the rise in recent times。
leading to a global call for XXX。
accounting and auditing standard-setting bodies。
and other ns such as the European n。
the XXX Accountants。
and the n for Economic XXX.BackgroundThe corporate accounting scandals of the early 2000s。
such as Enron and WorldCom。
brought to light the XXX scandals had far-reaching consequences。
including the loss of jobs。
ns。
and investments。
and a XXX。
leading to the XXX.Current XXXXXX fraud。
it still XXX。
Some of the common methods used by XXX fraud。
overstating assets。
understating liabilities。
and XXX。
including legal n。
fines。
XXX.XXXXXX fraud。
us XXX increased transparency and disclosure requirements。
stricter ns。
and the XXX.nCorporate accounting fraud remains a significant issue。
but the global call for XXX。
XXX.During XXX United States。
关于应收账款外文文献和文献中文翻译
上海财经大学浙江学院毕业设计(论文)外文翻译译文：会计帐户应收账款(AR)侯赛因·Pashang瑞典延雪平大学文摘:治理工商管理财务报表的质量是一个关键问题。
经过痛苦的经验与实践的表外会计、应收账款(AR)的概念越来越多地得到了管理层的注意。
这种关注的原因之一是,可以使用基于“增大化现实”的技术,高度灵活的方式,来影响底线和债务/股本比例。
本研究的目的是,通过必要的信息披露和其他一些会计原则和客观性等思想, 重要性、匹配和公允价值批判分析中使用的技术评估和测量的基于“增大化现实”技术。
关键词:会计确认、会计应收账款、会计披露。
1.介绍账户操作的概念,包括“收益管理”,主要是附加的损益表的项目。
例如,科普兰(1968)集中在收入报表和观察到管理影响净利润的大小有目的地。
按照构建三个“否则”不利于收入的概念,“收益极大化者”和“收入smoothers”他把收入作为管理中心的研究重点。
值得注意的是,盈余管理的概念,表示一个特定类型的会计实践,把注意力只在损益表。
然而,账户操作可能分类上的实践,这些相关的平衡负债表和损益表分类。
这些类型的操作不是文学中描述。
也许,这个缺点的原因应该与复杂的会计技术有关,应用于促进盈余管理。
一项研究由理查森et al .(2002)表明,盈余管理主要是根据收入确认,包括基于“增大化现实”技术。
他没有表明,使用基于“增大化现实”技术的方式来操纵帐户。
观察的会计违规和会计错误当局要求重述或修正的年度报告。
AR-related重述的原因应该与所需的“盈余管理”,包括操作的资产负债表和损益表。
看起来,“收益管理”是在路上被安放“管理帐户”的概念。
新概念建构的旧概念收入管理和沟通管理更中性时尚的观点影响会计(见,例如。
金融时报》6月8日,2009年)。
根据定义,收益管理一组通信方式管理人为管理以满足一些预先设定的预期收益水平,如,分析师预期。
跟上一些收入趋势,据分析师估计,它是先验假定可以影响投资者对风险的看法(Riahi-Belkaoui 2005;马修斯和佩雷拉1996)。
(完整word版)财务报表分析外文文献及翻译
Review of accounting studies,2003,16（8)：531—560 Financial Statement Analysis of Leverage and How It Informs About Protability and Price-to-Book RatiosDoron Nissim，Stephen。
PenmanAbstractThis paper presents a financial statement analysis that distinguishes leverage that arises in financing activities from leverage that arises in operations. The analysis yields two leveraging equations，one for borrowing to finance operations and one for borrowing in the course of operations。
These leveraging equations describe how the two types of leverage affect book rates of return on equity。
An empirical analysis shows that the financial statement analysis explains cross-sectional differences in current and future rates of return as well as price-to—book ratios, which are based on expected rates of return on equity。
The paper therefore concludes that balance sheet line items for operating liabilities are priced differently than those dealing with financing liabilities。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
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。
会计舞弊财务舞弊外文文献翻译备课讲稿
会计舞弊财务舞弊外文文献翻译(含：英文原文及中文译文)文献出处：Badawi I M. Global corporate accounting frauds and action for reforms[J]. Review of Business, 2005, :26(:2).英文原文Global Corporate Accounting Frauds and Action for ReformsIbrahim BadawiSt. John’s UniversityAbstractThe recent wave of corporate fraudulent financial reporting has prompted global actions for reforms in corporate governance and financial reporting, by governments and accounting and auditing standard-setting bodies in the U.S. and internationally, including the European Commission; the International Federation of Accountants; the Organization for Economic Cooperation and Development; and others, in order to restore investor confidence in financial reporting, the accounting profession and global financial markets.IntroductionDuring the recent series of corporate fraudulent financial reporting incidents in the U.S., similar corporate scandals were disclosed in several other countries. Almost all cases of foreign corporate accounting frauds were committed by entities that conduct their businesses in more than onecountry, and most of these entities are also listed on U.S. stock exchanges. Following the legislative and regulatory reforms of corporate America, resulting from the SarbanesOxley Act of 2002, reforms were also initiated worldwide. The primary purpose of this paper is twofold: (1) to identify the prominent American and foreign companies involved in fraudulent financial reporting and the nature of accounting irregularities they committed; and (2) to highlight the global reaction for corporate reforms which are aimed at restoring investor confidence in financial reporting, the public accounting profession and global capital markets.Cases of Global Corporate Accounting FraudsThe list of corporate financial accounting scandals in the U.S. is extensive, and each one was the result of one or more creative accounting irregularities. Exhibit 1 identifies a sample of U.S. companies that committed such fraud and the nature of their fraudulent financial reporting activities.Who Commits Financial Fraud and HowThere are three groups of business people who commit financial statement frauds. They range from senior management (CEO and CFO); mid- and lower-level management; and organizational criminals [6,16]. CEOs and CFOs commit accounting frauds to conceal true business performance, to preserve personal status and control and to maintain personal income and wealth. Mid- and lower-level employees falsifyfinancial statements related to their area of responsibility (subsidiary, division or other unit) to conceal poor performance and/or to earn performance-based bonuses. Organizational criminals falsify financial statements to obtain loans or to inflate a stock they plan to sell in a “pump-and-dump” scheme. Methods o f financial statement schemes range from fictitious or fabricated revenues; altering the times at which revenues are recognized; improper asset valuations and reporting; concealing liabilities and expenses; and improper financial statement disclosures.Global Regulatory Action for Corporate and Accounting ReformsIn response to corporate and accounting scandals, the effects of which are still being felt throughout the U.S. economy, and in order to protect public interest and to restore investor confidence in the capital market, U.S. lawmakers, in a compromise by the House and Senate, passed the Sarbanes-Oxley Act of 2002. President Bush signed this Act into law (Public Law 107-204) on July 30, 2002. The Act resulted in major changes to compliance practices of large U.S. and non-U.S. companies whose securities are listed or traded on U.S. stock exchanges, requiring executives, boards of directors and external auditors to undertake measures to implement greater accountability, responsibility and transparency of financial reporting. The statutes of the Act, and the new SEC initiatives that followed [1,4,8,12,15], are considered the mostsignificant legislation and regulations affecting the corporate community and the accounting profession since 1933. Other U.S. regulatory bodies such as NYSE, NASDAQ and the State Societies of CPAs have also passed new regulations which place additional burdens on publicly traded companies and their external auditors.The Sarbanes-Oxley Act (SOA) is expressly applicable to any non-U.S. company registered on U.S. exchanges under either the Securities Act of 1933 or the Security Exchange Act of 1934, regardless of country of incorporation or corporate domicile. Furthermore, external auditors of such registrants, regardless of their nationality or place of business, are subject to the oversight of the Public Company Accounting Oversight Board (PCAOB) and to the statutory requirements of the SOA.The United States’ SOA has reverberated around the globe through the corporate and accounting reforms addressed by the International Federation of Accountants (IFAC); the Organization for Economic Cooperation and Development (OECD); the European Commission (UC); and authoritative bodies within individual European countries.International Federation of Accountants (IFAC)The IFAC is a private governance organization whose members are the national professional associations of accountants. It formally describes itself as the global representative of the accounting profession, with the objective of serving the public interest, strengthening theworldwide accountancy profession and contributing to the development of strong international economies by establishing and promoting adherence to high quality standards [9]. The Federation represents accountancy groups worldwide and has served as a reminder that restoring public confidence in financial reporting and the accounting profession should be considered a global mission. It is also considered a key player in the global auditing arena which, among other things, constructs international standards on auditing and has laid down an international ethical code for professional accountants [14]. The IFAC has recently secured a degree of support for its endeavors from some of the world’s most influential interna tional organizations in economic and financial spheres, including global Financial Stability Forum (FSF), the International Organization of Securities Commissions (IOSCO), the World Bank and, most significantly, the EC. In October 2002, IFAC commissioned a Task Force on Rebuilding Public Confidence in Financial Reporting to use a global perspective to consider how to restore the credibility of financial reporting and corporate disclosure. Its report, “Rebuilding Public Confidence in Financial Reporting: An International Perspective,” includes recommendations for strengthening corporate governance, and raising the regulating standards of issuers. Among its conclusions and recommendations related to audit committees are:1. All public interest entities should have an independent auditcommittee or similar body.2. The audit committee should regularly report to the board and should address concerns about financial information, internal controls or the audit.3. The audit committee must meet regularly and have sufficient time to perform its role effectively.4. Audit committees should have core responsibilities, including monitoring and reviewing the integrity of financial reporting, financial controls, the internal audit function, as well as for recommending, working with and monitoring the external auditors.5. Audit committee members should be financially literate and a majority should have “substantial financial experience.” They should receive further training as necessary on their responsibilities and on the company.6. Audit committees should have regular private “executive sessions” with the outside auditors and the head of the internal audit department. These executive sessions should not include members of management. There should be similar meetings with the chief financial officer and other key financial executives, but without other members of management.7. Audit committee members should be independent of management.8. There should be a principles-based approach to definingindependence on an international level. Companies should disclose committee members’ credentials, remuneration and shareholdings.9. Reinforcing the role of the audit committee should improve the relationship between the auditor and the company. The audit committee should recommend the hiring and firing of auditors and approve their fees, as well as review the audit plan. 10. The IFAC Code of Ethics should be the foundation for individual national independence rules. It should be relied on in making decisions on whether auditors should provide non-audit services. Non-audit services performed by the auditor should be approved by the audit committee.11. All fees, for audit and non-audit services, should be disclosed to shareholders.12. Key audit team members, including the engagement and independent review partners, should serve no longer than seven years on the audit.13. Two years should pass before a key audit team member can takea position at the company as a director or any other important management positionOrganization for Economic Cooperation and Development (OECD) The Organization for Economic Cooperation and Development (OECD) is a quasi-think tank made up of 30 member countries, includingthe United States and United Kingdom, and it has working relationships with more than 70 other countries. In 2004, the OECD unveiled the updated revision of its “Principles of Corporate Governance” that had originally been adopted by its member governments (including the U.S. and UK) in 1999. Although they are nonbinding, the principles provide a reference for national legislation and regulation, as well as guidance for stock exchanges, investors, corporations and other parties [11,13]. The principles have long become an international benchmark for policy makers, investors, corporations and other stakeholders worldwide. They have advanced the corporate governance agenda and provided specific guidance for legislative and regulatory initiatives in both the OECD and non-OECD countries.The 2004 updated version of “Principles of Corporate Governance” includes recommendations on accounting and auditing standards, the independence of board members and the need for boards to act in the interest of the company and the shareholders. The updated version also sets more demanding standards in a number of areas that impact corporate executive compensation and finance, such as:1. Granting investors the right to nominate company directors, as well as a more forceful role in electing them.2. Providing shareholders with a voice in the compensation policy for board members and executives, and giving these stockholders theability to submit questions to auditors.3. Mandating that institutional investors disclose their overall voting policies and how they manage material conflicts of interest that may affect the way the investors exercise key ownership functions, such as voting4. Identifying the need for effective protection of creditor rights and an efficient system for dealing with corporate insolvency.5. Directing rating agencies, brokers and other providers of information that could influence investor decisions to disclose conflicts of interest, and how those conflicts are being managed.6. Mandating board members to be more rigorous in disclosing related party transactions, and protecting soca lled “whistle blowers” by providing the employees with confidential access to a board-level contact.U.S.-EU Cooperation for Corporate Reforms Initially, the European Union resented applicability of U.S. Sarbanes-Oxley Act reforms to European companies and accounting firms operating in the U.S. However, after a series of negotiations, the U.S. and EU authorities have agreed to cooperate and decided to develop a compatible set of regulations. The regulatory bodies on both continents have undertaken a two-way cooperative approach based on effective equivalence of regulation and oversight authorities. Furthermore, member states of the European Union have proposed a code of conduct on the independent auditors whichincludes a five-year auditor rotation requirement. Furthermore, the national governments of the individual European countries have proposed reforms of their corporate laws. For example, in July 2002, the British government released a white paper proposing changes to the Company Law, which included harsher penalties for misleading auditors; redefining the roles of the directors; and creating standards for boards in accounting supervision and other disclosure issues. The British government is also reviewing the roles of non-executive directors and is considering the regulation of audit committees.中文译文全球企业会计欺诈与改革行动易卜拉欣·巴达维圣约翰大学摘要最近一波企业欺诈性财务报告激发了全球公司治理和财务报告改革，政府和会计和审计机构在美国和国际上的标准制定机构，包括欧盟委员会，国际会计师联合会;经济合作与发展组织;以恢复投资者对财务报告，会计行业和全球金融市场的信心。
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。
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会计外文文献翻译原文题目：《评述教育会计专业》作者：迈克尔卡夫金原文出处：School of Accounting and Finance, University of Wollongong, Wollongong, Australia 会计教育会计教育。
一般来说，从业者似乎已不愿想改变 - 要离开自己的舒适区 - 慢，并已承认在与伦理，环境恶化，全球化相关的地区更广泛的社会问题所提出的问题，增加业务的复杂性和其他一些因素我写我的一些挫折（卡夫金，1981 年）和左新西兰追求我在澳大利亚的学习和职业生涯。
我后来成为澳大利亚的主要会计机构教育委员会主席。
在这种角色我曾与新西兰身体的教育委员会的领导组织，并得到非常积极的态度，他们与澳大利亚的机构都对促进更“圆”大学会计教育方案（其中大部分出自从业者，学者的鼓励！）。
最近在新西兰旅行，我一直很失望，观察什么似乎是一个这样做的目的完全逆转; 重点放在，由新西兰的专业团体，纯粹的技术能力，他们迫使大学遵守这一点 - 复仇的bean 柜台？什么也令人失望对我来说是由学术带头人的决心明显缺乏，使专业团体的“决定”什么通行证作为会计教育法规，如会计死记硬背。
我观察到有什么事我当作一个高级学者讨好自己的专业机构，而不是促进学科发展，将在二十一世纪更广泛的社会需要的知识要点。
因此，我的评论是针对试图界定什么是专业会计师 - 毫无疑问，很多人可能不同意。
我的目的是展示合作的重要性，而不是怀疑和无知的需要和应具有什么样的会计专业的各个部分努力。
我并不想冒犯各位同事，而是试图提供一个什么样的我的看法是会计面临的问题和强调纪律，前进的方向，通过所有这些谁认为，在解决方案协助资讯科技合作是批判极大的社会问题。
从业人员有一个会计的执业类别广泛的业余爱好，所以任何评论，我所做的非常广泛的推广。
传统上，从业者已被注册会计师，会计师或公共部门私营会计师，但随着业务的日益复杂和商业机构在最近的时代，这些分类的界线变得越来越模糊。
即使是会计师有与大，往往跨国公司，会计师事务所有关人士，并在小企业非常不同的具体利益与每个人 - 财务顾问，财务报表编制，税务顾问或核数师。
然而，有票面21,2 172 学术的角度来看，一般来说，从业者似乎是什么学术可疑。
显然不是所有从业者觉得这种方式，有的已经布满学术界参与。
然而，保守的，传统行医大块认为，学者过于远离现实的残酷与世界经济的从业人员参与其中删除。
因此，他们认为，学者常常不能有助于对会计实务的日常世界。
纵观会计的历史，实际上这些人认为，作为中立者，他们存在的客观反映决策者的经济现实。
但是，如果是这样（和多年文献表明它是），那么很多会计师太久从错误的意识，不知道现实中遭受了他们的工作代表的形状都是有政治，法规和社会以及作为经济力量 - 没有客观的经济现实。
或许有些从业者清楚这一点，但似乎没有受到任何公开承认它。
毫无疑问，大多数从业者都十分需要与许多其他团体知道的，但他们还需要更多地了解如何将这些其他群体形成的会计。
改变了会计一经会计师应对其放在客户的需求。
鉴于这可能是很自然的，往往是反应一直在该学科的完整的成本。
从他们更遥远的角度来看，学者们可能能够更清楚地看到这，但往往被剥夺了在发展会计实务的声音 1 中世纪的欧洲只有三个公认的专业 - 法律，医学和神学 - 虽然陆军和海军人员相信，他们也属于专业。
一个典型的字典定义可能表明，一个行业是一项职业，一组由技术能力或专业知识，自主招聘和纪律，对公众服务[1]的高度承诺索赔特点。
曾有评论者所提供的不同行业的许多特点，也没有列出，以协议，是明确的，但也有许多比德文波特暗示（或国家）更多。
最常用的这些名单中提到六[2]：（1）拥有一种技能的基础理论知识;（2）提供培训及教育;（3）测试能力的成员;（4）组织; （五）遵守的行为准则;（六）利他主义的服务。
有趣的是，在所有这些职业的讨论请注意，公共服务和职业道德的承诺是一个主要特征。
回归到一个职业特征列表，第一个建议，有一个为基础的学科知识的概念基础。
20 世纪的大部分是采取由会计界试图在美国和世界其他地区，到确定其做法的理论基础 - 首先是对会计准则搜索（一般公认会计原则）制定的企图结束一（正式）的概念框架。
有许多这方面值得一提的是在令人不安的方面。
该专业（国际）已明确，无法确定这一概念的基础 - 一个理论或会计理论。
我们没有主要在会计标准的形式对会计理论，而是一个法律上规定的一系列规定（见Gaffikin，2008）。
在澳大利亚，美国和其他许多国家，曾经是自我规管制度的一部分，这些标准现在由外部强加的监管纪律。
我认为，该行业的所有三个武器是为此事负责。
没有智慧的基础上向会计工艺！正如在英美社会最路段，有，在会计，一个知识分子的怀疑。
一般来说，可说是知识分子的人，通常是受过良好教育，激发他们的工作谁的智慧，他们认为是文化的重要性。
具体来说，将与知识分子的传播和进步的知识以及社会价值观念的衔接有关。
因此，似乎可取的会计从事知识分子。
其实，专业团体做需要发展自己的智力资本的谈话。
这已被定义为：知识资本是人力资本的结合 - 大脑，技能，洞察力，以及在一个组织的潜能 - 结构资本样包在客户注册，程序，数据库，品牌资本的东西，IT 系统。
它是能够转化为创造财富资源的知识和无形资产乘以与结构资本（Edvinsson 和马龙，在霍尔曼引述，2005 [3]。
一词智力资本的管理已成为一个时髦的话题和人力资本，（管理）的会计文献。
然而，似乎只不过是在新自由主义主导的经济利益字捕获更多的知识愤世嫉俗。
它既与促进社会利益，也不是重要的文化因素的认识广度的问题。
相反，它指的是试图衡量，用传统的经济措施，精神价值的贡献的材料以及该组织的福祉。
许多会计（如国际会计师联合会）的专业教育机构的言论一直认为我们需要在我们的新成员灌输的批判性思维能力。
然而，经验表明，在何种程度上有严格的界限，就放在这批判性思维是不能容忍的。
批判性思维已经非常模糊定义，它可能意味着完全不同的事很多人 - 它不局限于消极的挑剔。
我认为这是公平地说，批判性思维是在充满挑战的信念，通过建立新的规范，知识将产生鼓舞。
有很多老生常谈的那些被用来描述诸如横向思维这个过程中，创造性地解决问题或外箱等思想不幸的是，会计历史似乎表明，批判性思维是很少的耐受性，一致性和一致性是最重要的 - 指回到我先前的意见，如关于如何分庭或Briloff 领导批评一些已得到治疗。
我们生活在困难的时候，世界正处于危机状态或如果没有的东西非常接近了。
人类的历史已经表明，在这种绝望的时期，是外面有救了我们的思维。
例如，我们摆脱了上世纪30 年代，通过全新的方式，如凯恩斯经济学和罗斯福新政的政策建造的经济衰退。
当时两人都严厉批评了保守的既得利益（经济）利益。
我推断，从这个原因，我们需要新的“思维”，帮助我们解决我们现在面临的问题。
一分钟我并不是说这个责任与会计师单，但如果我们真的那么我们的专业人 2 士有一个非常现实的责任，作出贡献。
这将涉及到这些技能的，我们都应该拥有，也就是说，技术能力或专业知识（按以上职业定义）高级别属性富有想象力的使用。
Commentary Education for an accounting profession Michael Gaffikin School of Accounting and Finance, University of Wollongong, Wollongong, Australia accounting education.Generally, practitioners seem to have been loath to want to change –to move from their comfort zones –and have been slow to recognise the problems raised by broader social concerns in areas associated with ethics, environmental degradation, globalisation, increasing business complexity and some other factors. Interestingly, as Devonport has pointed out, the New Zealand Institute of Chartered Accountants (NZICA) has been mildly criticised by international peerbodies for not including more elements of ethics and communication skills in their education programs. Of course, like most people, practitioner accountants do not really appreciate criticism and, again, this is understandable if the criticism is purely negative. However, in the past, they have often aggressively marginalised critics who have had the betterment of the profession as a primary concern. These include scholars such as Ray Chambers in Australia or, more particularly, Abe Briloff in the USA, a practitioner, who examined the financial statements of public companies and severely criticised firms that he believed had engaged in abusive accounting practices. This, in the USA, resulted in not only more rigorous accounting standards but also led the chief financial correspondent of The New York Times, in a speech to the American Accounting Association in 2006, to suggestthat had there been more Abe Briloffs there would have been fewer corporate accounting meltdowns (Granoff and Zeff, 2008). The academics In academe there is also a vast range of accounting interests, so comments are again generalisations. In the past academics acted largely as teachers. However, in more recent times academic accountants in many countries do not have to only teach, they are required by their institutions to be involved in research. Actually, the prospect ofengaging in research has been a reason why many people –but certainly not all –have taken on an academic career. However, accounting has increasingly had to conform to overall university policies and practices and in Western universities since the second half of the 20th century these have had a strong bias towards the sciences. Starting in the early 1970s there was a shift in the interest of accounting researchers away from whatwere traditionally perceived as the problems of accounting and accountants. The research focus was narrowed to only those aspects that could be observed in financial securities markets. As it grew, the focus was narrowed even further and the concerns researchers addressed were methodological rather than substantive issues. Trivial problems were being addressed by increasingly sophisticated mathematical and statistical analytical techniques in the researchers‘ misguided belief that they were engaging in truly scientific research. In the 3 misapprehension of what this entails, research models and methods of economics and finance were being applied in accounting. As Granoff and Zeff (2008) have observed, ―interesting and researchable questions in accounting are essentially being ignored‖. This is somewhat ironic in that while government policies in many countries (certainly in Australia) towardsresearch have been directed to encouraging and funding specific industry relevant research (itself a bit short sighted) much accounting research has been a little too esoteric and removed from the problems of the industry to be so regarded. Consequently, it is little wonder that the practitioner community became increasingly disenchanted with academe and while this was mainly evident in the United States, this research approach spread to other parts of the world, including Europe and Australasia. Initially supported by some large business interests, this new research movement was promoted and driven by ideologues of large, well endowed conservative US business schools with the lesser schools following like well trained sheep. This ―hierarchy‖ was reinforced by the capture of academic accounting journal editorial policies –the gatekeepers to accounting knowledge. An unfortunate legacy of this was that newaccounting academics in these leading US schools, although well versed in neo-classical economic theories and sophisticated mathematical analytical techniques, could not teach much accounting beyond introductory courses! Fortunately, there has also been a growing disenchantment with this approach in many accounting schools with the result that there has been an increase in interest in addressing issues in which accounting was seen to be intricately involved or where it was felt it should be involved. There is at last evidence –the GFC –that the market cannot solve all economic let alone other societal problems the ideologues claimed. There has been a growing awareness of the importance of accounting in an increasingly wide sphere of human activities –recognition of alternative approaches to accounting, which acknowledge more than simply the purely technical economic considerations. That is,recognising the social and human aspects of accounting practice. Unfortunately, although these accounting academics are concerned with the practical realities of the ―everyday accountant‖, the non-academic arms of the discipline have often viewed this work as being equally removed from everyday practice – but this is changing! The professional bodies Intuitively it would seem that a professional body should exist to serve the interests of its members and this is probably what accounting professional bodies would claim is PAR 21,2 174 their paramount concern. In fact, they have generally done this well. Where there is a single accounting body – for example, in countries such as New Zealand and Thailand – it has been easier to observe how they operate. In Australia, the two (traditional) main accounting bodies have worked hard to protect the interests of their membersthrough the setting up of research bodies designed to determine standards of best practice with which their members could not only comply, but with which they were seen to be complying. Until recently the bodies have sought to undertake their 4 responsibilities through a regime of self-regulation and compliance with relevant laws. However, in Australia the State has taken over this responsibility. The previous right of the professional bodies for self-regulation has been removed. There are many reasons for this but they probably include the inability of the professional bodies to present a unified front and the pressure from and the lobbying power of many non-accounting business interests. The determination of the interests of any group is a process of interpretation subject to the many political forces and interests that any institution faces. In Australia, despiteattempts to rationally combine the two main professional bodies, the interests of a minority prevailed and such moves failed. A consequence has been rather than working to promote the discipline as a profession and support its members, the bodies have been driven to compete with each other, wasting energy and resources. In areas where the two bodies once cooperated there is now suspicion and disunity. This has been disappointing and it is frustrating to note that the profession cannot always present a singe front on many issues of public policy concern. In Australia, there are other, less obvious, consequences of the competition between the various professional bodies, some of which have affected education and membership. Size seems to matter - witness the actions of some professional bodies in the UK which have set out on a campaign of global professional colonisation that matches the political colonisation of ahundred years earlier. Rather than remaining committed to the domestic interests of their members, these bodies have embarked on large scale international expansion. All the Australian bodies are constantly seeking to increase membership. Perhaps I am too cynical but it certainly seems that a policy of growth (of membership) subsumes other matters leaving one to ponder how current members‘ interests are being served by the expansion of the organisation. Logically, the result would seem to be either a zero-sum game or a dilution of current members‘ benefits. However, more disturbing are the possible implications of changing membership entry standards of this push for larger membership. One of the professional accounting bodies, in its bid to gain new members, has argued that the once fiercely fought for accounting degree entry standard is no longer relevant as the substantive elements of an accountingeducation can be taught in a short post graduate conversion course. If this is possible it then raises questions about the worth of an academic discipline of accounting which is, to me at least, do accountants really want to be a profession or just a trade? What is a profession? Dr Simon Longstaff, Director of the St James Ethics Centre in Sydney, has said that, ―professions do not have a right to exist. They are not the product of a law of nature. . . Rather, the professions are a social artefact‖(Longstaff, 1995). Education for an accounting profession 175 In medieval Europe there were only three recognised professions –law, medicine and divinity – although officers of the army and navy believed they too belonged to 5 professions. A typical dictionary definition is likely to suggest that a profession is an occupational group characterised by claims to a high level oftechnical competence or expertise, autonomy in recruitment and discipline and a commitment to public service[1]. There have been many lists of characteristics of a profession provided by different commentators and there is no agreement as to which are the definitive ones, but there are many more than what Devonport implies (or states). Six of the most commonly mentioned in these lists[2] are: (1) possession of a skill based on theoretical knowledge; (2) provision of training and an education; (3) testing of competence of members; (4) organisation; (5) adherence to a code of conduct; and (6) altruistic service. It is interesting to note in all these discussions of professions that a commitment to public service and ethics is a dominant characteristic. In Thailand a Committee on Professional Ethics has a significant position in the organisation of the Thai Federation of Accounting Professions (FAP).Recently, amongst those interested in defining and working with professions in other parts of the world, the discussion has moved away from defining a profession to an interest in the power that professions have in societies. That is, the power of professionals to delimit and control their work. Traditionally, professionals have exercised a high degree of self-regulation free from external control. It has been argued that: . . . professions are exclusive occupational groups which exercise jurisdiction over particular areas of work. This jurisdiction is held to rest on the control of a more-or-less abstract, esoteric and intellectual body of knowledge (Abbott in Kuper and Kuper, 2003, p. 677). To some, the status of a profession is more a reflection of self-interest rather than public service. That is, maintaining control over entry in order to command high material rewards. But, Samuels arguesthat ―th e destructive consequences of untrammelled economic exploitation are held at bay by professionalism.... where service rather than profit becomes the professional label‖ (Samuels, quoted by Longstaff, 1995, p. 3); is he right? In Australia, ethics are at present the responsibility of an Accounting Professional & Ethical Standards Board Limited (APESB), and it is interesting to note that the first statement in its first section of its Code of Conduct states that: A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. What is the public interest? Thus, societies tolerate such occupational grouping under the title of professions in the belief that the interests of the community will be promoted; in fact privileges are accorded professionals in return for social benefits. There is a social contract entered PAR 21,2 176 into of the sort first conceived by the17th century English philosopher Thomas 6 Hobbes (see Russell, 1961, p. 535) and revived in the twentieth century in the work of the American philosopher John Rawls (1971). However, there are many problems in defining the public interest and all attempts will involve political considerations. Hobbes and his followers argued for strong governments capable of enforcing the social contract. However, today, we are not endeared to absolutist governments of the sort advocated by Hobbes or any other. In attempting to define the public interest, policy makers will have to balance community and individual interests.。