会计信息失真外文文献译文及原文

会计信息失真外文文献译文及原文目录

1 绪论...................................................................... ................................................... 3 1

Introduction ........................................................... .................................................. 4 2 会计信息失真的原因...................................................................... .. (5)

2.1 会计法律法规体系的局限

性 ..................................................................... .. (5)

2.2 会计工作人员的疏漏...................................................................... (5)

2.3 职业道德的背离...................................................................... . (5)

2.4 政府监管机制不完善...................................................................... ..................... 6 2 The reason of the accounting information distortion . (7)

2.1 The limitation of accountant laws and regulations

system (7)

2.2 The accountancy

fault .................................................................. . (7)

2.3 Occupational ethics deviating............................................................... (8)

2.4 The imperfect government

mechanism .............................................................. ...... 8 3 会计信息失真的对策...................................................................... .. (9)

3.1 建立标准化的会计准则，加强会计制度的建

设 (9)

3.2 建立和完善公司内部监管体系...................................................................... . (9)

3.3 完善会计人员监管体系，加大违规的惩处力

度 (9)

3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 (10)

3 The Countermeasure of Accounting Information

Distortion (11)

3.1 Standard accounting guide line and strengthen the construction

of accounting system ..11

3.2 Establishing and perfecting enterprise internal control

system. (11)

3.3 Perfecting accountant supervises system, enhancing

punishment. (12)

3.4 Consummating employed qualifications system, enhancing following education,

improving the accountant quality

comprehensively. .......................................................

12 4 结论...................................................................... . (14)

Conclusions ............................................................ (15)

摘要

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

关键词:会计信息失真问题对策

1

Abstract

In recent years, the accounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China.