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会计学毕业论文摘要范文

会计学毕业论文摘要范文目录一、内容概要 (2)（一）研究背景与意义 (2)（二）国内外研究现状综述 (3)（三）研究内容与方法 (4)二、相关概念界定及理论基础 (5)（一）会计学基本概念 (6)（二）相关理论框架 (7)三、会计信息质量特征分析 (7)（一）会计信息的重要性 (8)（二）会计信息质量特征的具体体现 (10)四、会计信息披露问题及成因 (11)（一）会计信息披露的主要问题 (12)（二）问题产生的原因分析 (14)五、改进会计信息披露的建议 (15)（一）完善会计准则和制度 (16)（二）加强内部控制 (18)（三）提高会计人员素质 (19)（四）强化监管力度 (20)六、结论与展望 (21)（一）主要研究结论 (22)（二）未来研究方向展望 (24)一、内容概要本论文旨在深入探讨会计学领域的理论与实践问题，通过对国内外相关文献的系统梳理和评价，揭示了会计学发展的历史脉络与现状，并提出了未来研究的方向。

论文采用规范研究与实证研究相结合的方法，既注重理论构建，又关注实际应用。

论文首先回顾了会计学的发展历程，从早期的簿记方法到现代的财务报告体系，分析了各个时期的代表性理论和实践成果。

论文对会计学的基本理论问题进行了深入研究，包括会计目标、会计假设、会计信息质量特征等，为后续的实证研究提供了坚实的理论基础。

论文还结合我国经济体制改革和资本市场发展的背景，对会计准则制定与实施过程中的问题进行了实证分析，揭示了会计准则执行中的偏差及其成因。

论文运用了多种研究方法，如文献综述、比较研究、实证分析等，以确保研究的全面性和准确性。

论文还注重定量分析与定性分析的结合，通过收集和分析大量数据，验证了所提出的理论假说。

（一）研究背景与意义在当今这个信息化快速发展的时代，会计学作为一门传统的学科，已经逐渐与其他学科相互融合、相互促进。

在全球化的大背景下，企业面临着越来越复杂的经营环境和越来越激烈的市场竞争，这对会计信息的质量和时效性提出了更高的要求。

2018-2019-会计论文摘要范文3篇-word范文模板 (4页)

本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==会计论文摘要范文3篇会计论文如何写摘要，下面小编为大家介绍几篇会计论文摘要范文，希望对大家有帮助!会计论文摘要范文【1】随着企业竞争环境的日益激烈，如何实现企业的健康成长成为企业主最为关注的问题。

越来越多的企业主开始从企业内部出发，探寻企业成长的奥秘。

企业实现健康成长的秘诀就是加强内部管理，改变传统的经验发展模式，依靠高水平的管理来达到降低成本、提高经济效益的目标。

责任会计作为一种科学管理工具，对于实现企业目标、促进企业成长有重大意义。

本文旨在通过对责任会计与企业成长关系的探讨，得出责任会计作为一种先进的管理工具，有助于促进企业由自然成长向自觉成长转变，同时为企业系统建立责任会计提供思路。

具体研究内容如下。

首先，梳理理论知识，奠定理论基础。

文章从企业成长的定义、特征以及企业成长类型等方面进行梳理，同时提出了新的企业成长模式，即自然成长和自觉成长;责任会计理论则研究了定义、特点及其作用。

其次，研究责任会计与企业成长的关系。

本文从正反两个方面分析了责任会计对企业成长的作用，构建了责任会计与企业成长的关系模型;接下来，利用调查问卷法调查了责任会计的应用现状，重点分析了责任会计在企业应用中存在的问题及问题成因;再次，建立责任会计体系。

该体系主要包含四个子体系：责任管理体系、责任指标体系、实施体系以及实施考评体系，四个子系统相互联系相互衔接构成一个有机整体;最后得出本文的研究结论，即：责任会计的应用有助于提高企业管理的自觉性，促进企业由盲目的自然成长向有目的、有意识的自觉成长转变，并对今后的研究方向作出展望。

关键词：企业成长;责任会计;责任体系;实施体系;考评体系会计论文摘要范文【2】财务报告作为财务会计系统输出的最终结果、信息提供的核心载体，其设计的最终目的即是满足外部信息使用者的信息需求，因此，对财务报告的研究始终无法绕开的两个主要问题是：第一，准确界定外部信息使用者主体范畴--即财务信息为谁列报;第二，以信息需求为基础的财务报告内容安排--即财务信息如何列报。

论文摘要的英文翻译

论文摘要的英文翻译论文摘要的英文翻译论文摘要的英文翻译篇1With the rapid development of china's economic and improvement of people's material living standards,ethics problem is getting attention.Construction of Accountants ' professionalethics is an important part of economic management and accounting, it isfundamental to guarantee the quality of accounting information.As importantparticipants in economic and accounting information provided by accountants,their level of professional ethics, not only affects the quality of theaccounting information, but also the implementation of China's financial lawsystem, economic order maintenance and the development of our economy,therefore, strengthen the construction of Accountants ' professional ethics, itis imperative to improve the quality of accounting information.Based on theanalysis of false accounting information and accounting professional ethics inour country on the basis of the reasons for the decline, proposes to strengthenaccounting professional ethics construction, measures to improve the quality ofaccounting informatio论文摘要的英文翻译篇2Modern and contemporary literature is an important part of the development history of Chinese literature. What it pursues is to express objective facts in real language. It is this authenticity of modern and contemporary literature that makes it have an impact that can not be ignored on the structure of works in thewhole literary circle.Its main characteristics are authenticity and fidelity. All the creative materials of modern and contemporary literature come from real life. The excellent modern and contemporary literary works formed through time precipitation are also due to their practical value and the aesthetic sentiment embodied in the works. Modern and contemporary literary works should be based on telling the truth, but not all works that tell the truth can become the seat screen of modern and contemporary literature.Similarly, modern and contemporary literary works should also be creative, but only creative literary works are not completely modern and contemporary literary works. In this paper, the author will focus on the reality and creativity of modern and contemporary literary works.论文摘要的英文翻译篇3Feminist translation theory rose mainly in the 1980s, thanks to the Western women's movement and the wave of feminism. The formation and development of this theory is closely related to the "cultural turn" in translation studies. Feminist translation theory advocates the combination of translation theory and feminist movement, which is contrary to the traditional view of translation.Feminists believe that the traditional translation theory subordinates the translation to the original, which is similar to the traditional concept that women depend on men, and translation is always in a weak position. Therefore, in order to better realize the value of translation, it is advocated to change the traditional concept of "faithfulness" in translation, take translation as a way of cultural intervention and a means of cultural coordination, change the binary opposition of "authorwork, translator translation", pay attention to the symbiotic relationship between the original text and translation, and treat the author and translator equally Build a bridge of communication between the translator and the reader, that is, translation, and reflect the translator's subjective behavior in his works. Although feminist translation theory has also been criticized, the development of feminism has indelible value and contribution to modern and contemporary literary translation.Feminist translation theory, as a major school of translation theory, pays attention to gender differences in translation and changes the traditional male dominated gender subject consciousness in literary translation. Feminist translation theory takes women as the metaphor of translation, advocates re examining social culture from a female perspective in translation, and pays attention to highlighting female subject identity and female consciousness in translation works.Moreover, feminist translation theory also gives us a lot of enlightenment. For example, in the process of translation, we should grasp the real value of women, link the text with the corresponding social, historical and cultural and related texts, and pay attention to the internal relationship between the translator and the author, works and readers in literary translation, so as to make their works more image Accurate and vivid, more highly reflect its literary level and value.。

会计专业财务会计中英文对照外文翻译文献

(文档含英文原文和中文翻译)中英文对照外文翻译附件：外文翻译译文战略财务会计在中小企业摘要：随着社会经济的发展和科学技术的进步,中国的企业在一个充满机会和危险的阶段。

介绍了安全会计的含义和意义战略财务会计中存在的问题,阐述了财务策略进行小中型企业一起,最后提出了一些对策和原因。

关键词：中小企业的战略财务会计、问题、对策一个企业的不确定性的金融环境其财务活动充满风险。

除了机会,有许多的危险从时间,以时间,其财务会计。

因此,它已经成为了成功的关键一个企业的财务会计是否能跟踪的趋势变化什么是有用的吸收。

应当拒绝接受什么是有害的。

战略会计思想是非常重要的在企业的财务会计,因为我们必须努力去分析和把握一般环境和发展一个企业的发展趋势,从而提高适应能力、可变性和适用性的金融中心会计不确定环境。

目前,中小企业在100年通过了工商登记、以企业总数的90%。

因此,其战略财务会计是特别重要的,这也是本论文的主题。

1 简介战略性的财务会计是财务会计理论,根据该融资应该的在最适当的方式进行,采集到的资本必须利用和会计的最有效的方式虽然企业和决策和利润分配应该最合理。

根据其内涵,总结三个主要内容的战略财务会计,包括融资策略,投资战略和利润分配决策策略。

详情如下:融资策略高度发达的现代企业具有的销售急剧增长。

当面对这样一种局势,企业倾向于有很大的要求从股票和应收账款是资本的提升。

更大的为销售增长的张力,但更大的资本要求。

因此,在融资策略都具有十分重要的意义战略会计财务。

融资策略的功能在于明确的指导方针融资、铺设融资目标下,建立整体规模、融资渠道和方法,安排战略资本结构优化方案,从各方面对此作了相应的对策,以达到融资目标,最后预测和收集的大量资金的企业的需要。

投资策略为核心的战略财务会计,这种策略决定一个企业只能分配它的首都资源合理而有效的方法。

投资策略包括确认投资固定资产的方向、公司规模和资本规模、投资选择相关的外部扩张或内部扩张,改革旧的产品或开发新的、独立或联合操作,自有资金投资决定或贷款之间的百分比固定资产、流动资产、投资策略和风险和那些在通货膨胀。

会计毕业论文摘要范文

会计毕业论文摘要会计毕业论文摘要范文论文摘要是论文的重要组成部分，下面是应届毕业生小编为大家收集的关于会计毕业论文摘要范文，希望能够帮到大家!会计毕业论文摘要范文【1】摘要随着经济的不断发展和全球化进程的加快，风险及其不确定性己经成为市场经济体制中不可消除的存在。

保险，作为现代风险管理的重要手段之一，在经济社会运行中正发挥着日益重要的作用。

“保险负债是保险公司基于保险合同，对未来偿付金额和时间不确定性的一种估计，其主要表现形式为保险公司计提的各种责任准备金。

”保险合同准备金的计量是保险会计研究领域的核心问题，也是保险合同会计处理的关键所在。

我国财政部先后颁布了《企业会计准则第25号一一原保险合同》、《企业会计准则第26号一一再保险合同》、《保险公司会计制度》和《保险合同相关会计处理规定》等多项规章制度来规范保险负债的会计计量，基本实现了在重大方面与国际会计准则的趋同，提高了我国保险行业会计信息的质量，但从近几年的实施情况来看还存在许多需要改进的地方。

因此，笔者以保险业上市公司的准则执行情况为数据支撑，深入探讨了保险负债的会计计量问题。

本文主要采用规范研宄的方法，定性分析与定量分析相结合，在研究过程中综合运用了保险学、经济学、金融学和会计学的相关理论与方法，目的是对现行保险负债的会计准则及其执行情况进行分析评价，结合国际会计准则理事会(简称IASB)在保险负债会计计量问题上的最新研究进展，探讨了当前保险合同负债计量方面存在的主要问题和未来改革方向，为我国保险会计准则的持续趋同做出微薄的贡献。

本文主要内容分为五大部分，具体安排如下：第一部分，绪论。

主要介绍论文的选题背景以及选题意义，对已有的相关文献进行总结与回顾，提出本文的研宄思路以及研究方法，并指出本文的创新与不足。

第二部分，保险负债计量问题的研宄基础。

主要介绍与本文研宄内容相关的理论，包括保险合同及其分类，保险负债的特殊性，保险负债的确认依据及计量目标，以及国内外保险会计准则的变迁，为后面的分析奠定基础。

会计文献中英文对照

The Optimization Method of Financial Statements Based on Accounting Management Theory基于会计管理理论的财务报表的优化方法Abstract—This 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 replaced 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.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。

国际财务报告准则（IFRS）的根本缺陷是由公平价值核算和资产减值核算。

财务会计文献-英译汉

英文翻译题目Determinants and consequences of internal controlin firms: a contingency theory based analysis 学院名称经济管理学院指导教师王龙辉职称讲师班级财务管理 081班学号 20084960137 学生姓名高旭2012年05月25日企业内部控制的影响因素和后果：基于权变理论的分析摘要:为了保证企业需求内部控制活动的有效性和信息的可靠性以及遵守法律的适用性。

因此，COCO,COSO等几个框架显示公司的特这个不同对内部的控制也不同。

每个组织要选择最适合的控制系统时，必须考虑到意外事故的风险是否切合权变理论。

本文研究的是检视这些风险特点的选择是否适应他们公司内部控制结构和它是否会导致一些更加优惠的有效性的评估控制管理。

虽然内部控制的组成部分已进行单独控制，本文尝试阐明内部控制的关键点并将其放到更加广阔的背景中。

结果证明，基于对741芬兰公司WEB调查，表明公司用内部控制结构来应对环境的不确定性，并观测控制的有效性的战略对其内部控制结构有着显著的效果。

关键词：内部控制成效权变理论结构方块建模1 文章概述人们普遍认为，一个内部控制系统可以帮助企业降低风险的财务报表的可靠性保证体系和法律的遵循情况（Spira and page 2003）因此，越来越多的企业倒闭和一些广泛宣传企业舞弊行为导致企业在他们具体的操作环境下更多的关注自己的内部控制。

在巨大的管理压力下，如何提高内部控制的有效性以及有效的与董事会和股东沟通。

由于内部控制可能会影响长期的报告，导致审计人员、供应商、客户都对内部控制感兴趣。

Kinney在2000年指出，尽管内部控制对公司影响很大，但在组织环境中内部控制结构却无法实现。

关于内部控制的抓也文献在国际研究上已取得进展，但迄今为止，内部控制的研究数量有限。

在2004年Selto andWidener出版的专业文章中提出，在管理控制中研究较少的内部控制有着很强的实用性。

关于会计的英语文章及翻译

关于会计的英语文章及翻译1China's top banking regulator on Friday warned of growing risks to the country's financial system as a result of an unprecedented expansion in new loans and urged the country's lenders to improve their internal management.The statement by Liu Mingkang, chairman of the China Banking Regulatory Commission, may signal a more assertive stance from the bodyin the build-up to a top-level Communist party meeting scheduled for November that will set the country's economic agenda for the coming year.Chinese financial institutions extended Rmb8,185bn ($1,199bn) in local currency loans in the first eight months of this year, an increase of 164 per cent from the same period in 2008, a credit binge analystssay has been facilitated by a serious relaxation in lending standards.“This year, all kinds of risks have arisen in the bankingsector along with the rapid credit expansion,” said Mr Liu in a written statement. “Banking institutions should always stick to the bottom line of compliance management, to lay a solid foundation for risk management.”For most of this year, the CBRC has been an almost lone voice within the government urging caution over the rapid loan growth and the potential for a future shock to the system.China's economic recovery has been largely fuelled by the flood of credit from the state-controlled banks but this has prompted fears of fresh bubbles forming in the property and equities markets and raisedthe prospect that growth could falter as lending returns to a more sustainable level.“This is a high-risk strategy, since in prior eras, massive Chinese loan growth eventually led to massive Chinese non-performing loans and a banking sector that had to be recapitalised,” Michael Cembalest, chief investment officer at JPMorgan Global Wealth Management, said in a recent report.“The removal of loan quota limits once the global recession hit may have unleashed a torrent of relaxed underwriting standards that will not be visible until the next downturn.”中国银行业最高监管机构上周五警告，由于新增贷款的空前扩张，中国金融体系面临的风险正日渐增加。

会计毕业论文摘要英文

会计毕业论文摘要英文会计毕业论文摘要英文在两年或是三年的时间里，系统地学习了财务会计专业的基础课、专业课和相关的技能课程。

完成毕业论文的写作，是会计专业学生结束在校学习过程的最后步骤。

【一】中文摘要：近年来由于会计诚信的缺失，会计假账非常普遍，虚假会计信息大量存在，不仅对证券市场和投资者造成巨大的伤害，也给国家和人民造成重大损失，据专家分析，我国每年因市场缺乏诚信所造成的直接经济损失高达数千亿元，而影响深化改革开放和社会稳定的间接经济损失，更是无法估算。

这极大地影响了国民经济的持续、稳定、协调发展，成为阻碍我国市场经济顺利发展的`巨大障碍。

如何维护会计中的诚信原则，是我国目前亟待解决的重大会计问题。

而诚信是中华民族的传统美德，中国传统文化中充盈着“诚”与“信”的闪光思想，如何将会计诚信与中国的传统美德相结合，以此来更好地维护会计诚信，从而使中国的传统美德得以更好的传承，这是试图探求提高企业会计信息质量的有效途径。

English Abstract:In recent years because of lack of integrity of accounting, accounting accounting is very common, there are a lot of false accounting information, not only for the securities market and investors caused enormous harm to the country and the people also caused heavy losses, according to expert analysis,Chinas annual lack of integrity caused direct economic losses as high as several hundred billion dollars, while the impact on social stability, deepening reforms and opening up and the indirect economic losses, but it is impossible to estimate.This greatly affected the sustained, stable and coordinated development, become an obstacle to the smooth development of Chinas market economy the enormous obstacles.How to maintain the integrity of accounting principles, are currently in urgent need of solution of our significant accounting questions.And integrity are the Chinese nations traditional virtue of Chinese traditional culture in filling the sincerity and letter flash thought, how will the accounting integrity with the Chinese traditional virtue of the combination, in order to better safeguard the integrity of accounting,so that Chinese traditional virtues to a better transmission, which is trying to improve corporate accounting information to explore an effective way of quality.【二】会计毕业论文中英文摘要摘要我国作为当今世界上最大的发展中国家，随着经济的飞速发展和工业化、城镇化的加快，能源的供需矛盾尖锐，能源利用率低、能源浪费严重、能源开发结构不合理化等问题层出不穷。

会计学毕业论文外文文献及翻译

LNTU---Acc附录A国际会计准则第 37 号或有负债和或有资产目的本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。

范围1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；（4）由其他国际会计准则规范的准备、或有负债和或有资产。

2．本准则适用于不是以公允价值计量的金融工具（包括担保）。

3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。

本准则不适用于执行中的合同，除非它是亏损的。

4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。

5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：（1）建造合同（参见《国际会计准则第11号建造合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；（3）租赁（参见《国际会计准则第17 号租赁》），但是，《国际会计准则第17 号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情况；（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。

6．一些作为准备处理的金额可能与收入的确认有关，例如企业提供担保以收取费用，本准则不涉及收入确认，《国际会计准则第18 号收入》明确了收入确认标准，并就确认标准的应用提供了实务指南，本准则不改变《国际会计准则第18 号》的规定。

7．本准则将准备定义为时间或金额不确定的负债，在某些国家，“准备”也与一些项目相联系使用，例如折旧，资产减值和坏账：这些是对资产账面金额的调整，本准则不涉及。

毕业论文中英文摘要互译（合集5篇）

毕业论文中英文摘要互译（合集5篇）第一篇：毕业论文中英文摘要互译随着轻轨的发展,噪声的污染越来越严重。

声屏障作为一种降低交通噪声有效而经济的方法,将会在一定程度上得到发展。

现在,人们对轻轨噪声关注程度的增加,如何有效地设置轻轨声屏障,使其更好地发挥降噪效果已经成为一个亟待研究的课题。

从分析声屏障的降噪原理出发,研究声屏障的高度、位置、敷设的吸声材料等对轻轨降噪效果的影响。

本文初设两套方案,声源为无限长线声源,采用德国shall 03类型（轨道中心线）,用直立型单侧吸声型声屏障,隔声材料为钢及钢化玻璃,吸声材料为纤维多孔吸声材料超级玻璃棉。

方案一,声屏障高4m,一楼到七楼插入损失为19.41dB（A）～15.97dB（A）；方案二,声屏障高4.5m,一楼到七楼插入损失19.97dB（A）～15.99dB（A）。

由降噪效果和经济性,确定方案一为最佳方案。

通过分析得出：在尽量靠近声源处设置声屏障,增加声屏障的高度,在声屏障内侧敷设吸声材料,都将有利于取得更好的降噪效果。

最后,介绍声屏障的设计目标值及计算方法并对其主要承重部件-立柱进行强度和连接校核。

要求With the development of the light railway,the noise pollution becomes very important problem.Sound barrier,an effective and comparatively inexpensive measure of controlling noise,will be developed to some degree.Recently,people pay more attention to the light railway noise.How to install the sound barrier effectively so as to make the noise reduction more effective has become an urgent research topic.Starting with the analysis of the noise reduction principle,this paper studied the influence of light railway sound barrier on light railway’s noise reduction effect in the three aspects：height,position,sound absorbing material.Thia page have worked out two precepts,the source is infinite line source,which use shall 03 shape of Germany(the centye of the railway);this two precepts use englong shaped andabsorbing noise barrier,insulate material is steel and glass, absorbing material is super glass cotton with fibre holes.The first precept,the hight of noise barrier is 4m,the insert loss from the first floor to the senventh floor is 19.41dB（A）～15.97dB （A）;the second precept,the hight of noise barrier is 4.5m,the insert loss from the first floor to the senventh floor is19.97dB （A）～15.99dB（A）.the first precept is better,because the effect of noise reduction and the economy effect.From the analysis,we can achieve:the effect of noise reduction will more better,when the noise barrier is installed as near as the source,enhight the barrier, sound absorbing material is laid the inside of the barrier.At the last,this page introduces the design object and the calculate method of the barrier,and checks the main bearing assembly’s intension and connection if satisfied the require of using.第二篇：5、毕业论文中英文摘要某某大学2008届毕业论文互动——广播新闻发展的必然选择摘要：在当今时代，互动已成为构成传播意识的重要元素，并逐渐成为各类媒体的发展趋势。

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。

会计专业毕业论文外文文献翻译.

密级：绝密外文翻译THESIS OF BACHELOR题目：浅析商业银行会计风险控制存在的问题及对策英文题目: Analysis of Commercial Bank Accounting Risk Control Problems and Countermeasures 学院: 系别:专业:班级:学生姓名:学号：指导老师:起讫日期:我国商业银行会计风险成因及防范对策历史资料表明:导致许多国家20世纪以来先后爆发银行危机的主要原因是未能妥善解决银行风险问题。

长期以来,这一问题也困扰着我国，成为威胁我国国民经济持续、健康发展的重大隐患。

几年来国家采取了一系列必要措施：从1994至1995年给银行业立法，1996年后加强金融审慎性监管，1998年为四大银行补充2700亿元资本金,1999年成立资产管理公司并剥离五大行的1。

4万亿元不良资产，2000年以后国务院严令各行降低不良资产率，等等。

但这些措施均没有触及体制不合理这个根本问题，因而无法从根本上控制银行风险增量,提高银行经营绩效。

目前，我国银行潜伏的高风险日益暴露出来.面临2006年银行业全面开放后外资金融机构进入所带来的竞争和挑战,本届政府下决心彻底改革国有银行的体制,去年末央行动用外汇储备向中国银行、中国建设银行注资450亿美元，充实其资本金，使之达到《巴塞尔协议》规定的8%的资本充足率,推动国有银行股份制改革和最终上市，从根本上解决国有银行风险的增量问题。

因此，研究中国银行风险的特点、特殊的制度成因，股份制改革和公司治理结构建立这些被称为治本措施的一系列政策问题，具有重要的理论和现实意义。

本文第一章首先阐述了我国银行风险的表现形式.其中银行信用风险特别是国有商业银行资产信贷质量问题，成为当前最为突出的金融风险；国有商业银行的流动性风险虽未显现（暂时被居民的高储蓄率所掩盖），但潜在的支付困难因素日益增多；财务风险主要表现在国有商业银行资本金严重不足和经营利润虚盈实亏两方面；此外我国银行还存在着较为严重的利率汇率风险、市场风险、犯罪风险。

会计专业外文文献翻译原文及译文

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

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

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

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

每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。

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

这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。

许多公司现在有具体的计划和小节在其网站上处理企业社会责任。

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

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

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

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

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

我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。

软规章常常包括正式报告和统筹程序。

还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。

会计学毕业论文中英文资料外文翻译文献

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

毕业论文外文翻译-会计稳健性的第一篇：解释和意义

会计稳健性的第一篇：解释和意义瓦茨, 会计新视野,2006年内容提要：本文是会计稳健性两篇文章中的第一篇。

第一篇对稳健性进行了解释以及探讨了稳健性对会计监督的影响。

第二篇总结了稳健性的实验证据及对稳健性的解释，并提出未来研究方向。

文章证明了稳健性的存在，对不同程度下的稳健性进行了不同的解释。

会计稳健性的定义是指要求对收益与损失的不对称确认，其极端形式下传统的稳健性定义为“不预期收益，但预期所有的损失”。

尽管有人指责会计稳健性，但是稳健性已经存在了几个世纪，并在近30年中有所加强。

支持稳健性的一种理论解释是：契约理论、股东诉讼理论、税收理论和会计管制理论。

在文章的第二篇中用证据表明契约和股东诉讼是最重要的因素，证据表明税收和会计管制相对比较弱，盈余管理也可能产生稳健性，但这不能成为主要的因素。

对稳健性的解释和证明对会计管理机制有着重要的影响。

财务会计委员会曾试图禁止会计稳健性，以实现“信息中立”而忽略稳健性长期存在的原因，这种意图可能会失败并产生意想不到的后果。

消除会计稳健性将会改变会计管理行为，并且会增大经济上的费用。

同样的，研究人员和监管机构考虑把未来现金流量列入财务报表，其产生的成本会对会计管理行为存在影响。

本文是会计稳健性性研究的第一篇，研究的目的主要是：1、对会计稳健性的解释2、对财务法规和准则的设置文章的第二篇的研究目的是：1、总结稳健性存在的证据2、对证据进行评估去辨别不同稳健性的解释3、对证据进行评估去辨别稳健性与非稳健性对会计稳健性解释的讨论是大多是基于利用现有的文献。

然而，本文是立足于契约观，包括了债务合同的约束的解释(Watts 1993),以及与其使用的其他合同，如管理薪酬契约也会产生影响。

本文也提供了新的论点，即使不考虑契约，一旦信息成本变化后管理层的行为也会产生会计稳健性的现象进行了介绍。

稳健性的定义传统的稳健性定义是“不预期收益，但预期所有的损失”(Bliss 1924)。

会计学学术论文英文翻译（2）

会计学学术论文英文翻译(2)会计学学术论文篇二浅谈高等教育中的会计职业道德教育摘要：会计学历教育是会计职业道德教育的主要途径，本文在解释高等教育中会计职业道德教育主要内容的基础上，分析了我国高等教育中会计职业道德教育的现状，提出了一些具体的改进措施。

关键词：高等教育会计职业道德教育现状改进措施会计职业道德，就是指会计人员在长期的职业实践活动中总结出来的，调整会计人员与社会之间、会计人员个人之间的社会关系的职业行为准则和规范。

由于会计工作和钱、财、物关系紧密，在现代市场经济条件下，会计人员的职业道德就尤为重要，而会计人员职业道德水平的提高有赖于职业道德建设的加强，在会计高等教育中开展会计职业道德教育是加强职业道德建设的重要环节，对提高会计人员的职业道德水平起着基础性的作用。

1高等教育中会计职业道德教育的主要内容1.1思想政治教育在现代企业的经营管理中，会计起着不可估量的作用，但会计人员的日常工作却异常烦琐、枯燥。

因此思想政治教育的首要问题是让学生树立正确的职业观。

即一方面让学生认识到会计工作在经济生活中的重要地位，培养学生忠于会计岗位，热爱会计事业的良好思想;另一方面也要使学生认识到会计工作的艰巨性，培养学生脚踏实地、吃苦耐劳、兢兢业业的敬业精神，为以后学生走上具体的会计岗位打好思想基础。

其次是通过思想政治教育使学生树立良好的价值观。

会计职业是一项极为特殊的职业，经常与钱、财、物打交道。

在市场经济环境下，每一个人首先是一个经济人，其次才是一个社会人。

正所谓：“天下熙熙，皆为利来;天下攘攘，皆为利往。

”因此，良好的价值观是学生走上会计岗位后正确处理经济利益关系的指南。

最后还应帮助学生形成坚韧不拔、勇于战胜困难的个性，因为任何工作都不可能是一帆风顺、青云直上的，会计工作更是如此，所以性格状况对会计人员工作成绩的影响是直接的、明显的。

良好的个性能为以后更好地胜任会计工作奠定思想基础。

1. 2法制教育我国所有的会计规范是以法律法规的形式制定、颁布和执行的。