外文翻譯--探討上市公司會(huì)計(jì)誠(chéng)信缺失的原因并研究對(duì)策-免費(fèi)閱讀
【正文】 會(huì)計(jì)信息使用者應(yīng)該加強(qiáng)信用教育，建立內(nèi)外方面都正確的會(huì)計(jì)概念。此外，所研究的系統(tǒng)是一個(gè)有機(jī)的系統(tǒng)，獨(dú)特性作為該系統(tǒng)的最高層，那就是說(shuō)，它包含了目的和序列的特征。 他們中的一些會(huì)計(jì)人員沒(méi)有任何職業(yè)道德，提供虛假信息，這將影響所有會(huì)計(jì)信息使用者做決定，這將給上市公司的長(zhǎng)期發(fā)展帶來(lái)巨大的損失。 隨著經(jīng)濟(jì)的快速發(fā)展，上市公司正面臨越來(lái)越復(fù)雜的微觀和宏觀環(huán)境。 此外，幾乎沒(méi)有或很少對(duì)會(huì)計(jì)信用缺失的懲罰，使得會(huì)計(jì)信息的提供者愿意承擔(dān)提供有利于為他們公司的虛假的會(huì)計(jì)信息的風(fēng)險(xiǎn)。 會(huì)計(jì)誠(chéng)信的社會(huì)信用機(jī)制還沒(méi)有建立和上市公司的市場(chǎng)監(jiān)管機(jī)制不能有效地代表。 懲罰是極稀有的事情與以虛假信息所帶來(lái)的利潤(rùn)比較，這刺激會(huì)計(jì)信用缺失行為。松懈的法律實(shí)施在執(zhí)行中是常見，法律監(jiān)督的缺陷嚴(yán)重影響社會(huì)經(jīng)濟(jì)秩序和市場(chǎng)經(jīng)濟(jì)的發(fā)展速度 。會(huì)計(jì)人員應(yīng)該具備良好的職業(yè)道德和業(yè)務(wù)能力，他們必須及時(shí)、準(zhǔn)確和完整地為信息用戶提供財(cái)務(wù)信息集中從而為企業(yè)，社會(huì)和政府提供參考。目前會(huì)計(jì)信用缺失是一個(gè)國(guó)際問(wèn)題，上市公司會(huì)計(jì)信用也遭受社會(huì)的質(zhì)疑。 integrity. In view of system theory, precaution and management of the stubborn absence in accounting credit among listed panies belongs to a plicated large systematic project. A large system monly poses of multiple subsystems, that is, it can be divided into several subsystems, which depend on and restrain each other. As a result, the system has characteristics of both integrity and interdependency. System under study is constructed by several subsystems layer by layer in a reasonable way, which makes the system contain characteristics of hierarchy and orderliness。s social credit mechanism is not established yet and listed panies39。 rapid development of national economy。 internal auditing work. With the rapid development of China39。中文 4030 字 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 外文出處 《加拿大社會(huì)科學(xué)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 Social Science .2020(1) Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures EI Altman, A Saunders Credit is basic principle for accounting and the absence of accounting credit will restrain enterprises from existing and development and influence the healthy operation of national economy. Currently absence in accounting credit is an international problem and the accounting credit of listed panies is suffering from social questioning. In this paper, the authors, based upon the definition and performance of absence in accounting credit among listed panies with the help of systematic thoughts, deeply and pletely analyzes both internal and external reasons for the absence in accounting credit among listed panies, and attempt to propose of corresponding countermeasures in punishing absence in accounting credit from the aspect of government regulation, social supervision and selfdiscipline of enterprises and accounting personnel so as to put forward related references for accounting credit construction among listed panies. 1. DEFINITION AND PERFORMANCE OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES Credit remains the kernel thought in moral culture in traditional Chinese Culture and the greatest thinker Confucius once said, you cannot know the man if he is absent in credit, which indicates that credit is the basic principle of being a man. Credit poses of honesty and keeping one39。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。 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。 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 e
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