会计 英文 外文 文献翻译 目前我国会计师事务所诚信研究.doc

1、The our country accounting firm trustworthiness studies currentlyAbstract: Trustworthiness is the soul of CPA ethics and the reputation of an honest-based Accountants Affairs Office is more important than the outstanding achievement. And the honesty of an Accountants Affairs is also an important par

2、t of social credit system. If some certified public accountants pay out the trustworthiness in breach of faith principle, not only risk and failure but also they will lose the limit trustworthiness wealth which is existent-relied, and the value of the existence of Accountants Affairs Office is nothi

3、ng left. Therefore, to solve the problem of trustworthiness loss and strengthen the construction of trustworthiness is urgent affair. This thesis mainly illustrates the concrete meaning and requirement of honesty among certified public accountants, sums up the status quo that our countrys CPA impres

4、s the trustworthiness construction of entire trade due to the deficiency of professional ability and independence, analyzes the reasons of honesty loss are not only the internal reason that driving by benefit to lose independence but also the exterior reason such as information asymmetry, assigning

5、mechanism is not so nice, organizing structure is defective and some others, and the thesis also provide some advice and strategy to strengthen the trustworthiness construction of CPA trade.目前我国会计师事务所诚信研究 摘 要：诚信是注册会计师职业道德的精髓，以诚信为核心的会计师事务所声誉比业绩更重要，会计师事务所诚信是社会信用制度的重要组成部分。如果有的注册会计师以诚信为代价，违背诚信原则，则不仅会带来风

6、险与失败，而且会丧失赖以生存的有限的诚信资源，会计师事务所存在的价值就荡然无存。因此，解决诚信缺失问题，加强诚信建设已成当务之急。本文主要阐明了注册会计师行业诚信的具体内涵和具体要求，概括了目前存在的我国注册会计师由于其专业胜任能力不足、缺乏独立性等行为影响了整个行业诚信建设的现状，分析了会计师事务所缺乏诚信的原因，既有其受利益驱使而丧失独立性的内在原因,也有市场信息不对称、追究机制不健全、组织结构有缺陷等外在因素，并对加强注册会计师行业的诚信建设提出了意见和对策。 Research accountants sincere Abstract:Economy is very important

7、to the even whole society of a country, its blood vessels in a persons body. Have imagined a lot of methods are managed effectively to it for this people, make its development. And the accountant regards currency as the main measurement unit, is based on evidence, adopt the special technological met

8、hod to carry on overall , synthesizes , continuous , systematic checking and calculating and supervision to the economic activity of certain subject , and offer a kind of economic management activity of accounting information to the party concerned. Therefore so long as accountant can give play to f

9、unction their accurately, then it offer accurate useful message to user. User in this way make correct decision according to it , drive economical operation, make its development. It seems on the essential function of two persons who plays in this course word accurately. Say according to reason ever

10、y accounting worker and relevant personnel should observe accounting sincerity consciously, but not totally like this in reality. With the development of economy, the accountant works more and more by the society and pays attention to, but the cognition that accounting sincerity is regarded as accou

11、ntants working lifeline is very thin . Zhen Baiwen , Hongguang Industries Co. , eastern boiler typical accountant make the fake incident let us remember clearly also, and new some accountant make the fake incident begin , make the fake phenomenon to be more and more serious even now. The danger that

12、 it brings to people is serious day by day too, accounting sincerity has become the present hot issue just because of this. The production of this symptom was facilitated by a lot of factors. This text analyses and proposes solving the countermeasure to these problems.Keywords:Sincerity Accounting s

13、incerity论会计诚信问题 摘要：经济对于一个国家甚至整个社会都是十分重要的，它如同一个人身体里的血脉。为此人们设想了许多方法来对它进行有效地管理，使之发展。而会计是以货币为主要的计量单位，以凭证为依据，采用专门的技术方法对一定主体的经济活动进行全面、综合、连续、系统的核算与监督，并向有关方面提供会计信息的一种经济管理活动。由此可见，只要会计能如实地发挥其职能，那就能为使用者提供准确有用的信息。这样使用者才能根据它做出正确的决策，带动经济运行，使之得到发展。看来“如实”二字在这个过程中起着至关重要的作用。按道理说每一个会计工作者及其相关人员都应该自觉遵守会计诚信，然而在现实中却不完全是这样

14、。随着经济的发展，会计工作愈来愈受到社会的重视，但是会计诚信作为会计工作生命线的认知非常淡薄。“郑百文”、“红光实业”、“东方锅炉”等典型的会计造假事件让我们还记忆犹新，而新的一些会计造假事件又开始了，并且现在造假现象还越来越严重。它给人们带来的危害也日益严重，正因为如此会计诚信成为了当前的热门话题。这一“症状”的产生是许多因素促成的。本文针对这些问题进行分析并提出解决对策。Disscussing the building of integrity mechanism about the disclosure of accounting information of listed compan

15、iesAbstract: Accounting information of listed companies is linked with investors, creditors and other stakeholders, accounting information disclosure of listed companies is the cornerstone of the development of the securities market, its direct impact on the quality of investors, other relevant to t

16、he interests, the operation of securities markets and the allocation of resources effectively . Standardizing information disclosure of listed companies accounting contribute to the maintenance of the normal order of securities markets, preventing and combatting fraud action and protecting legitimat

17、e rights and interests of information users. Therefore, strengthening the relevant issues discussed on how to effectively improve the disclosure of the accounting information of listed companies , how to promote the disclosure of the accounting information of listed companies have theoretical and pr

18、actical significance importantly to improve the sustained and stable development of Chinas securities market. The problem of the disclosure of accountinginformation has always been the focus of one of the study, the paper on Chinas disclosure of accounting information existing problems, causes and t

19、reatment measures have a more systematic study. In particular, the first that the current accounting information of Chinas listed companies to disclose the main problems and secondly, from the governance structure of listed companies, accounting standards related to the system, government regulation

20、 and social auditing, and other aspects explore the reasons for integrity missing of the disclosure of accounting information, at last, specific measures of the corresponding construction of accounting information disclosure of listed companies integrity mechanism is taken.论上市公司会计信息披露诚信机制的构建摘要：会计信息是

21、联系上市公司与投资者、债权人及其他各利益相关者的纽带，上市公司会计信息披露是证券市场发展的基石，其质量直接影响到投资者等各相关者的利益、证券市场的运作和资源的有效配置。规范上市公司会计信息披露有助于维护证券市场的正常秩序，防止和打击欺诈行为，保障信息使用者的合法权益。因此，加强对上市公司会计信息披露有关问题的探讨，研究如何有效改进上市公司会计信息的披露，对推动我国证券市场持续稳定发展具有重要的理论和现实意义。会计信息披露问题一直以来都是会计学研究的重点之一，本文对我国会计信息披露存在的问题、成因和治理对策进行了较为系统的研究。具体而言，首先指出了目前我国上市公司会计信息披露存在的主要问题；其次

22、，从上市公司治理结构、相关的会计准则制度、政府监管和社会审计等方面探究了会计信息披露诚信缺失的原因；最后，提出了相应的构建上市公司会计信息披露诚信机制的具体措施。the discussion on the honesty for certified accountant industry Abstracts: In recent years, Certified accountant participated in the phenomenon frequent occurrence which created a false impression, It influences the dev

23、elopment of the whole trade seriously, has dropped sharply Certified accountant professions worthiness.This article first elaborated good faith content、the significance and the question of Certified accountant profession , and then analyzed the reason that producted the good faith question , includi

24、ng: the quality insufficiently of most certified accountant is non-enough, the disciple of a master environment disorder cause audit loses the independence, the supervising and managing system existence dynamics insufficient flaw, the market of accountant is not perfect, the good faith power is insu

25、fficient, Chartered accountant the profession organizational reform is not thorough.Finally, this article elaborate the Countermeasure that how to solved good faith question of certified accountant the profession, namely enhancement certified accountant occupational ethics construction and professio

26、nal education for all-around development, consummated the accounting firm organization form to urge its enhancement risk and the quality control, while government supervising and managing and profession autonomy, the advancement system innovation, the legal laws and regulations system which the esta

27、blishment, perfect accountant supervised, the disciple of a master built a good social environment for Chartered accountant, by this hoped our country chartered accountant could the health highly effective disciple of a master, make the contribution for our country economy new leap.注册会计师行业诚信问题探讨 摘 要

28、：近年来，注册会计师参与造假的现象频繁发生，严重影响整个行业的健康发展，重挫了注册会计师行业的信誉度。本文首先阐述了注册会计师行业诚信的内容、意义及问题，接着分析了注册会计师行业诚信问题的产生原因,它包括：部分注册会计师素质不够高，执业环境无序致使审计丧失独立性，监管制度存在力度不够的缺陷，会计市场不健全，诚信动力不足，注册会计师行业体制改革不彻底。最后，本文论述了如何解决注册会计师行业诚信问题的对策，即加强注册会计师职业道德建设和职业素质教育，完善会计师事务所组织形式以促使其加强风险和质量管理，在政府监管和行业自律的同时，推进制度创新，建立、健全会计监督的法律法规体系，为注册会计师执业营造一

29、个良好的社会环境，以此希望我国注册会计师能健康高效执业，为我国经济新的飞跃做出贡献。The law and economic analysis of accountants sincere question Abstract In recent years, a series of accounting scandals in succession in the accounting field bring enormous loss to international economy. The accountants sincere question has already become th

30、e government, business circles and common concerned question of academic. As to this, the angle that this text based on laws, economics has carried on the theory to define to accounting sincerity at first, and has analyzed the domestic and international current situation and harmfulness of accountan

31、ts sincere question, focus on from civil laws , new accounting law , information asymmetry principle of economics point out present accounting sincerity put convicts predicament into already. Finally, this text sets up rewards and punishments mechanism from improving relevant legal systems, improve

32、the agreement to design, set up the scientific contract and invite bunch and supervision mechanism , strengthen social education the mechanism, have fostered such respects as moral concepts of accounting personnel ,etc. and put forward some ones own policy recommendations会计诚信问题的法律和经济学分析 摘要 近年来，在会计界接

33、连发生的一系列会计丑闻给世界经济带来了巨大的损失。会计的诚信问题已经成为政府、企业界与学术界共同关注的问题。对此，本文立足于法学、经济学的角度首先对会计诚信进行了理论界定，并对会计诚信问题的国内外现状及其危害性进行了剖析，着重从民法、新会计法、经济学中的信息不对称原理指出当前会计诚信已经陷入了“囚徒困境”。最后，本文从完善相关的法律制度，建立奖惩机制，改善契约设计，建立科学契约约束和监督机制，加强社会教育机制，培育会计人员道德观念等方面提出了自己的一些政策建议。关键词 会计诚信 缺失 法律 经济学 信息不对称The development of economy, the most import

34、ant accounting, sincere and regression is an important symbol of constructing harmonious society. With the socialist market economy, the gradual improvement and the comprehensive construction well-off societys significant progress, sincerity the eternal topic to society more and more attention, and

35、social credit system construction. Accounting sincerity, is the social credit system is an important part. Facing the present accounting, thinking and formulate the ways and means to deal with it, and the relevant departments and the accounting industry professionals to resolve an issue. No, no lett

36、er does not believe the inheritance to. Honesty is a healthy and harmonious society must establish social rules. It is to ensure the normal operation of the economic order, regulating the business operation of the legal behavior has the vital significance. Conversely, lack of accounting sincerity, w

37、ill give the development of socialist market economy brings the serious negative effect. Therefore, inquire the lack of accounting sincerity, honesty and faith deficiency of accounting, research coping strategies, lack of accounting sincerity is a should be put on the agenda. But the current account

38、ing credibility has become the accounting and even the whole social concern a heavy topics, the accounting information distortion, sincerity really has become a subjective accounting, more and more of the accounting information user or have lost confidence in accounting, accounting is experiencing a

39、n unprecedented credit crisis. In the practical work of enterprise accounting, it is difficult to implement, completely behavior of supervision. The current laws and system of accounting frauds punishment is too wide, light, also cause enterprise dishonest behavior causes. Through social credit envi

40、ronment with actual examples, the pedagogue to see trustworthiness is real benefits, let not the sincerity to bring the deep-rooted non-equivalent loss in the whole society and build a cannot tolerate any discreditable behavior of atmosphere, so it not, without living space, accounting problems will

41、 then solved dishonest, accounting for possible once again for his social doing basic commitment. Establishing an effective internal control system of enterprise from its source, pays special attention to the construction of accounting sincerity. Enterprise unit is accounting information provider, i

42、s false accounting information source, to control the distortion of accounting information, improve accounting credibility, must grab from the source. Establish civil compensation mechanism and the mechanism of the effect. Deterrence sanctions, For flout the law and malicious concoct the serious con

43、sequences, must enhance punishment, who dare not repeat the warning.经济越发展，会计越重要，诚信的回归是构建和谐社会的重要标志。随着社会主义市场经济的逐步完善和全面建设小康社会的重大进程，诚信这一永恒的话题开始受到社会各界越来越多的关注，社会信用体系建设越来越受重视。会计诚信，是整个社会信用体系的一个重要组成部分。正视目前存在的会计诚信缺失现象，思考和制订应对它的方法和手段，是会计行业及相关部门和人士亟待解决的一个课题。“人无信不立，业无信难兴。”诚实守信是一个健康、和谐的社会必须建立的社会规则。它对保障经济秩序的正常运行，规

44、范商业行为的合法操作有着重要的意义。反之，会计诚信的缺失，必然会给社会主义市场经济的发展带来严重的负面效应。因此，探询会计诚信缺失的原因，认识会计诚信缺失的危害，研究应对会计诚信缺失的对策，是一个应该被提上议事日程的课题。但当前会计诚信已成为会计界乃至全社会共同关注的一个沉重话题，会计信息失真、诚信确实已成为会计的一大顽症，越来越多的会计信息使用者已经或正在失去对会计的基本信任，会计正经历着前所未有的信誉危机。在实际工作中，很难对企业的会计行为实施完全、到位的监督。现行法规和制度对会计造假行为的惩治过宽、过轻，也是导致企业不诚信行为产生的原因。通过社会诚信环境的治理，用实际事例让受教育者看到守信的是实实在在的好处，让不诚信者体会到失信带来的铭心刻骨的损失，在全社会营造一种不能容忍任何失信行为的氛围，这样，不诚信者就没有了生存空间，会计失信问题也就随之迎刃而解，会计才有可能再次承担起他对社会所做的基本承诺。建立有效的企业内部控制制度，从源头上抓好会计诚信建设。企业单位是会计信息的提供者，也是虚假会计信息的源头，要治理会计信息失真问题，搞好会计诚信建设，必须从源头抓起。建立民事赔偿机制，发挥制裁机制的威慑效应。对于藐视法律恶意造假，并产生严重后果者，一定要加大处罚力度，警示后来者不敢重蹈覆辙。