英语达人请进,帮翻译段东西。谢谢

来源:百度知道 编辑:UC知道 时间:2024/06/30 14:02:41
摘 要

会计诚信是会计与生俱来的品质,是会计行业赖以生存的基础。而由于经济利益的驱动、会计信息不对称及违规成本低廉等原因,以及近几年来中外会计信息严重失真的情况屡屡发生,使会计行业面临“诚信危机”的挑战。本文首先对我国会计诚信缺失的相关问题进行了概述,结合诚信的内在含义阐明会计诚信的定义;结合对近些年来我国经济发展情况以及所出现的会计诚信缺失案例的分析,对我国会计诚信缺失的现状和表现形式进行了阐述,分析出会计诚信缺失的对我国市场经济秩序和投资者以及企业和会计人员、国家税收和相关经济政策方面的危害,并在此基础上对会计诚信缺失的原因进行了分析,举出相应的对策来解决会计诚信缺失这一问题。会计的诚信建设在经济建设中起着举足轻重的作用,因此,搞好会计诚信建设是当下解决的问题。本文的目的是希望通过会计诚信的研究,探讨如何建立会计诚信体系,宣传“诚信至上,不做假账”的职业道德,找出会计信息失真的原因,防微杜渐,为更好的建立社会主义市场经济秩序提供理论依据,提高单位负责人和会计人员的职业道德和专业素质,为政府各有关部门制定相关法律法规提供依据,以便加大对会计违法行为的处罚力度,营造良好的会计环境,提高各会计部门的信息质量,促进会计行业健康发展。

关键词:监管 会计诚信 会计环境 诚信建设 职业道德

Accounting is the accounting integrity inherent quality, the accounting profession is the basis of our livelihood. And as a result of the economic interests of the driver, accounting information asymmetry and non-low-cost and other reasons, as well as home and abroad in recent years a serious distortion of accounting information in circumstances has occurred frequently, so that the accounting industry is now facing a "credibility crisis" challenge. In this paper, first of all, the integrity of our accounting issues related to lack of an overview, combined with the inherent meaning of good faith to clarify the definition of accounting integrity; combination of China's economic development in recent years, as well as the integrity of accounting arising from the analysis of missing cases, lack of integrity of our accounting manifestations of the current situation and elaborated analysis of the integrity of the accounting deficiencies of the market economic order of our co