【正文】 COUNTERMEASURES OF ACCOUNTING CREDIT ABSENCE PRECAUTION AND PUNISHMENT SYSTEM FORLISTED COMPANIES Perfect training and internal control system to strengthen the establishment and execution of selfdiscipline mechanism among enterprises and accounting personnel As an enterprise, listed pany is the key to strengthen the accounting credit construction. In the aspects of accounting credit management and precaution, listed panies can guarantee the real and effective accounting information transmission through strengthening the leaders39。 relatively low prehensive quality of accounting personnel remains one of the major reasons for accounting credit absence. Accounting personnel belong to social members and their behaviors must be influenced by social environment. Individuals with weak willing power will represent the moral absence. They not only fail to be restrictive to themselves, but also ignore national codes and regulations to pursue economic benefits. They always hide and fabricate false accounting information, which causes severe shortage of accounting information。 market supervision mechanism cannot be effectively represented yet. Insufficient accounting system reform makes it hard to solve problem of accounting credit absence With the acceleration of economic globalization process, national economic system also changes, ownership and management power are separated, enterprises set on the road of independent operation with rapid expansion of autonomous power and maximum value bees the final target for financial management or pany operation among listed panies. As the intermediary agent, accounting not only serves but also is dominated by listed pany. Nevertheless accounting system reform process is slow, which cannot adapt to the requirement for the economic globalization development. Current accounting system reform is always outdated in parison with newarising economic matters and phenomena, which makes current accounting system cannot adapt to the requirement for modern economic development。 requirement only originates from the accounting information providers. Nevertheless, if accounting information providers provide false information related to pany39。 in the aspect of precaution and punishment depth, supervision over accounting credit mainly relies on administrative punishment and there are few cases claiming for criminal liabilities. Punishment is one in a million in parison with profits brought by false information, which encourages the accounting credit absence behavior. As a result, to strengthen the punishment over accounting credit absence remains the importance and key point for our supervision department in future (YUE amp。 internal auditing of enterprises refers to auditing activities, which are intended to guarantee the fully implementation and execution of related national accounting laws and regulations inside the enterprises. Listed panies possess their own auditing departments, which make them lack of independency in auditing work enforcement and they play insufficient role in supervising self accounting credit absence. Internal auditing departments in some listed panies exist only in names without showing any self restraining power and they cannot execute supervision over the transparency of their accounting behaviors and internal supervision system cannot be effectively implemented. Lack of punishment over pany39。s market economy, legislation related to accounting supervision is relatively outdated. Problems of economic losses caused by absence in accounting credit among listed panies are larger in number and more severe in result though China has strengthened force in legislation and law enforcement in the aspect of accounting credit absence. Slack law enforcement is monly seen during the execution and the deficiency in legal supervision severely influences social economic order and the development speed of market economy。 keeping one39。中文 4030 字 本科畢業(yè)論文（設計） 外 文 翻 譯 外文出處 《加拿大社會科學期刊》 外文作者 EI Altman, A Saunders 完成日期 2020年 1月 1日 原文： Source: EI Altman, A Saunders Canadian