【正文】 定針對(duì)中介行業(yè)及其執(zhí)業(yè)人員的懲處條款，加大其協(xié)助提供失真會(huì)計(jì)信息的機(jī)會(huì)成本 。 （ 1） 完善現(xiàn)代企業(yè)制度建設(shè) 。 強(qiáng)化企業(yè)的兩權(quán)分離 ， 堅(jiān)持兩權(quán)分離 。 另外 ， 隨著世界經(jīng)濟(jì)由工業(yè)經(jīng)濟(jì)向知識(shí)經(jīng)濟(jì)轉(zhuǎn)變 ， 會(huì)計(jì)理論也將不斷創(chuàng)新和發(fā)展 ， 使提供的會(huì)計(jì)信息適應(yīng)經(jīng)濟(jì)發(fā)展的需要 。 積極探索 、 構(gòu) 15 建一個(gè)以 “ 程序理性 ” 目標(biāo)為起點(diǎn) 、 適當(dāng)考慮 “ 結(jié)果理性 ” 特征的 、 科學(xué)合理的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)體系以引導(dǎo)會(huì)計(jì)工作的運(yùn)行，防止盲目追求 “ 結(jié)果理性 ” 的現(xiàn)象 。 （ 3）建立和完善企業(yè)會(huì)計(jì)信用評(píng)價(jià)制度。首先，所謂對(duì)會(huì)計(jì)信用能力進(jìn)行綜合評(píng)估就是外界獨(dú)立部門堅(jiān)持公平、公正、公開(kāi)的原則，綜合企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)狀況，對(duì)企業(yè)披露的會(huì)計(jì)信息的質(zhì)量進(jìn)行評(píng)價(jià)，并將其評(píng)價(jià)結(jié)果利用網(wǎng)站、電子檔案、報(bào)刊、廣播、電視等大眾媒體的形式公示出來(lái)，以備利益相關(guān)者查閱。同時(shí)，不斷完善會(huì)計(jì)失信刑事立法，維護(hù)會(huì)計(jì)信用法規(guī)的權(quán)威性。如此，便加大了企業(yè)造假的成本，對(duì)企業(yè)造假起到遏制和防范的效果。 利益相關(guān)者各自追求不同的利益，但無(wú)外乎金錢 、 自我滿足與社會(huì)地位 。 同時(shí)，提高獨(dú)立董事和監(jiān)事會(huì)的地位，改善對(duì)其激勵(lì)與約束機(jī)制，防止會(huì)計(jì)信息失真不斷發(fā)生，優(yōu)化會(huì)計(jì)信息質(zhì)量 。 提高會(huì)計(jì)人員的綜合素質(zhì) 重塑會(huì)計(jì)職業(yè)道德的指導(dǎo)思想 會(huì)計(jì)職業(yè)道德是在一定的經(jīng)濟(jì)基礎(chǔ)之上產(chǎn)生的，因此，在我國(guó)，必須適應(yīng)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的需求。另一方 面，在社會(huì)主義市場(chǎng)經(jīng)濟(jì)條件下，企業(yè)是獨(dú)立自主、彼此平的經(jīng)濟(jì)實(shí)體，這與傳統(tǒng)計(jì)劃經(jīng)濟(jì)體制下的企業(yè)有本質(zhì)的區(qū)別，企業(yè)經(jīng)營(yíng)目標(biāo)已經(jīng)變 16 為謀求企業(yè)價(jià)值最大化。因此，完善的會(huì)計(jì)職業(yè)道德建設(shè)就必須首先滿足這兩方面的要求。 傳統(tǒng)的企業(yè)會(huì)計(jì)目標(biāo)主要是為國(guó)家宏觀經(jīng)濟(jì)管理提供參考數(shù)據(jù)，會(huì)計(jì)機(jī)構(gòu)也應(yīng)運(yùn)而生，會(huì)計(jì)人員受國(guó)家委托，對(duì)本企業(yè)單位實(shí)行 會(huì)計(jì)監(jiān)督。 會(huì)計(jì)職業(yè)道德指導(dǎo)思想的重塑要與會(huì)計(jì)管理體制相適應(yīng)。在社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制不斷完善的過(guò)程中，會(huì)計(jì)人員管理體制呈現(xiàn)多元化，如會(huì)計(jì)人員委派制、會(huì) 計(jì)人員統(tǒng)管統(tǒng)派制、財(cái)務(wù)總監(jiān)制和代理記帳制等，會(huì)計(jì)職業(yè)道德建設(shè)要求能夠與會(huì)計(jì)人員管理體制多元化的需要相適應(yīng)。不過(guò)，表面上看，似乎在放寬會(huì)計(jì)操作空間，增加會(huì)計(jì)信息失真的可能性，實(shí)際上，從長(zhǎng)遠(yuǎn)利益考慮，這些都對(duì)會(huì)計(jì)職業(yè)發(fā)展產(chǎn)生積極的影響，無(wú)疑更有利于從根本上遏制會(huì)計(jì)信息失真的現(xiàn)象。 由于我國(guó)目前經(jīng)濟(jì)發(fā)展的整體水 平不高，人們的道德修養(yǎng)水平參差不齊， 會(huì)計(jì)人員的自身素質(zhì)也不盡如人意。 會(huì)計(jì)職業(yè)道德指導(dǎo)思想的重塑要與國(guó)際慣例接軌，要與國(guó)際發(fā)展趨勢(shì)相適應(yīng)。會(huì)計(jì)職業(yè)道德不同于某些道德規(guī)范，帶有強(qiáng)烈階級(jí)色彩并完全依附于階級(jí)的變遷，它主要遵循具有 17 繼承性的經(jīng)濟(jì)規(guī)律發(fā)展，即使階級(jí)不 斷變遷，依然保持自身的相對(duì)穩(wěn)定性。 提高會(huì)計(jì)人員的職業(yè)判斷能力 會(huì)計(jì)職業(yè)判斷是會(huì)計(jì)發(fā)展和社會(huì)進(jìn)步的產(chǎn)物，它是指會(huì)計(jì)從業(yè)人員在面臨不確定會(huì)計(jì)事項(xiàng)的情況下，在會(huì)計(jì)法規(guī)、會(huì)計(jì)準(zhǔn)則和國(guó)家統(tǒng)一會(huì)計(jì)制度及相關(guān)法律法規(guī)約束的范圍內(nèi)，依據(jù)企業(yè)的特點(diǎn)和目標(biāo)，利用所掌握的信息資料，運(yùn)用自己的專業(yè)知識(shí)、邏輯分析能力和職業(yè)經(jīng)驗(yàn)，對(duì)會(huì)計(jì)事項(xiàng)處理和財(cái)務(wù)報(bào)表的編制應(yīng) 采取的原則、方法、程序進(jìn)行判斷與選擇的過(guò)程。會(huì)計(jì)職業(yè)判斷的主體是企業(yè)的會(huì)計(jì)人員，客體是企業(yè)的會(huì)計(jì)交易事項(xiàng)，基礎(chǔ)是會(huì)計(jì)人員的專業(yè)知識(shí)和積累的經(jīng)驗(yàn)。 提高會(huì)計(jì)人員的會(huì)計(jì)職業(yè)判斷能力，要樹(shù)立會(huì)計(jì)職業(yè)判斷的意識(shí)。新會(huì)計(jì)準(zhǔn)則賦予會(huì)計(jì)職業(yè)判斷較大的空間，這在客觀上需要會(huì)計(jì)人員進(jìn)行積極地職業(yè)判斷。摒棄過(guò)去已形成的排斥判斷、崇尚統(tǒng)一的簡(jiǎn)單思維方式，改變處理會(huì)計(jì)事項(xiàng)時(shí)照搬以前的做法或者請(qǐng)示領(lǐng)導(dǎo)遵照?qǐng)?zhí)行的缺乏獨(dú)立職業(yè)判斷意識(shí)的模式，建立主 社會(huì)主義市場(chǎng)經(jīng)濟(jì)條件下，企業(yè)是獨(dú)立自主、彼此平等的經(jīng)濟(jì)實(shí)體，這與傳統(tǒng)計(jì)劃經(jīng)濟(jì)體制下的企業(yè)有本質(zhì)的區(qū)別，企業(yè)經(jīng)營(yíng)目標(biāo)已經(jīng)轉(zhuǎn)變?yōu)橹\求企業(yè)價(jià)值最大化。因此，完善的會(huì)計(jì)職業(yè)道德建設(shè)就必須首先滿足這兩方面的要求。 18 加強(qiáng)政府部門的監(jiān)管 為了保證會(huì)計(jì)信息的真實(shí)與可靠 ,必須建立一種企業(yè)對(duì)外部提供會(huì)計(jì)信息的約束機(jī)制 ,實(shí)現(xiàn)會(huì)計(jì)信息的外部監(jiān)督 ,即接受國(guó)家與社會(huì)的監(jiān)督。對(duì)查出的問(wèn)題要予以糾正 ,對(duì)弄虛作假 ,提供不真實(shí)會(huì)計(jì)信息的行為要嚴(yán)肅處理 ,情節(jié)嚴(yán)重的要追究刑事責(zé)任。政府部分監(jiān)管應(yīng)建立以財(cái)政監(jiān)督 為主體 ,審計(jì)、稅務(wù)、信貸監(jiān)督為補(bǔ)充的監(jiān)督體系 ,明確各監(jiān)督主體的職責(zé) ,經(jīng)常性開(kāi)展會(huì)計(jì)信息質(zhì)量檢查 ,著重檢查企業(yè)的會(huì)計(jì)基礎(chǔ)工作是否完善 ,會(huì)計(jì)行為是否規(guī)范 ,內(nèi)部控制制度是否健全等 ,形成監(jiān)督合力。 我國(guó)建立了政府審計(jì)、內(nèi)部審計(jì)和注冊(cè)會(huì)計(jì)師審計(jì)的審計(jì)監(jiān)督體系。 進(jìn)一步加強(qiáng)注冊(cè)會(huì)計(jì)師審計(jì)工作 ,建立公正、有效的審計(jì)制度。審計(jì)可以會(huì)計(jì)信息的可信性。 強(qiáng)化會(huì)計(jì)事務(wù)所的審計(jì)責(zé)任。注冊(cè)會(huì)計(jì)師協(xié)會(huì)作為注冊(cè)會(huì)計(jì)師管理的行業(yè)自律組織 ,在對(duì)注冊(cè)會(huì)計(jì)師行為管理方面發(fā)揮了巨大的作用 ,但是應(yīng)該繼續(xù)加大自律力度。借鑒國(guó) 際經(jīng)驗(yàn) ,結(jié)合行業(yè)發(fā)展實(shí)際情況 ,進(jìn)一步建立健全會(huì)員代表大會(huì)、理事會(huì)、常務(wù)理事會(huì)和專門委員會(huì)制度 ,為會(huì)員自律提供組織和制度上的保障 . 建設(shè)社會(huì)誠(chéng)信 ,提高社會(huì)的誠(chéng)信水平。為了防止會(huì)計(jì)信息失真 ,不僅要打造會(huì)計(jì)誠(chéng)信 ,還要建立社會(huì)誠(chéng)信 ,只有全社會(huì)做到誠(chéng)實(shí)可信 ,才能夠保證會(huì)計(jì)信息人員的守信 ,才能夠提供真實(shí)可靠的會(huì)計(jì)信息。另一方面是長(zhǎng)期的行為 ,長(zhǎng)期行為主要是進(jìn)行精神文明建設(shè)和經(jīng)濟(jì)建設(shè)。 通過(guò)以上闡述的觀點(diǎn)可以看出，會(huì)計(jì)信息失真是一個(gè)普遍性的問(wèn)題，而造成會(huì)計(jì)信息失真的因素也是有多方面的， 我們一定要加大保證會(huì)計(jì)信息質(zhì)量的重視，加大法律規(guī)范對(duì)會(huì)計(jì)信息的管理，加大我國(guó)會(huì)計(jì)行業(yè)的改進(jìn)和完善 。 我國(guó)經(jīng)濟(jì)體制改革和現(xiàn)代化建設(shè)都離不開(kāi)企業(yè)的發(fā)展，會(huì)計(jì)機(jī)構(gòu)是企業(yè)的發(fā)展中最重要的一部分，保證會(huì)計(jì)機(jī)構(gòu)我們就要保證會(huì)計(jì)信息的質(zhì)量，所以會(huì)計(jì)信息的質(zhì)量必然要不斷的改善和提高，對(duì)于會(huì)計(jì)信息的現(xiàn)狀問(wèn)題，我們一定想出更多更有效的措施來(lái)加以完善，從而促進(jìn)我國(guó)經(jīng)濟(jì)的發(fā)展 。 2021（ 18） 22 請(qǐng)刪除以下內(nèi)容， O(∩ _∩ )O謝謝?。?！ The origin of taxation in the United States can be traced to the time when the colonists were heavily taxed by Great Britain on everything from tea to legal and business documents that were required by the Stamp Tax. The colonists39。 loan amp。 the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a version of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Changes to the tax laws often reflect the times. The flat tax of 1913 was later replaced with a graduated tax. After the United States entered world war i, the War Revenue Act of 1917 imposed a maximum tax rate for individuals of 67 percent, pared with a rate of 13 percent in 1916. In 1924 Secretary of the Treasury Andrew W. Mellon, speaking to Congress about the high level of taxation, stated, The present system is a failure. It was an emergency measure, adopted under the pressure of war necessity and not to be counted upon as a permanent part of our revenue structure…. The high rates put pressure on taxpayers to reduce their taxable ine, tend to destroy individual initiative and enterprise, and seriously impede the development of productive business…. Ways will always be found to avoid taxes so destructive in their nature, and the only way to save the situation is to put the taxes on a reasonable basis that will permit business to go on and industry to develop. Consequently, the Revenue Act of 1924 reduced the maximum individual tax rate to 43 percent (Revenue Acts, June 2, 1924, ch. 234, 43 Stat. 253). In 1926 the rate was further reduced to 25 percent. The Revenue Act of 1932 was the first tax law passed during the Great Depression (Revenue Acts, June 6, 1932, ch. 209, 47 Stat. 169). It increased the individual maximum rate from 25 to 63 percent, and reduced personal exemptions from $1,500 to $1,000 for single persons, and from $3,500 to $2,500 for married couples. The national industrial recovery act of 1933 (NIRA), part of President franklin d. roosevelt39。s plan contribution must meet certain minimum standards as to employee participation and vesting and employer funding. ERISA also approved the use of individual retirement accounts (IRAs) to encourage taxdeferred retirement savings by individuals. The Economic Recovery Tax Act of 1981 (ERTA) provided the largest tax cut up to that time, reducing the maximum individual rate from 70 percent to 50 percent (Pub. L. No. 9734, Aug. 13, 1981, 95 Stat. 172). The most sweeping tax changes since world war ii were enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of ine for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining ine.