外文翻译--探讨上市公司会计诚信缺失的原因并研究对策.docVIP

本科毕业论文（设计） 外 文 翻 译 外文出处 《加拿大社会科学期刊》 外文作者 Ni.Xiao-nan 完成日期 2011年1月1日 原文： Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures 信用是基本原则的会计核算和会计信用缺失将阻止现有的和开发企业和影响国民经济的健康运行。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. 目前在会计信用缺失是一个国际问题，以及上市公司会计信用是从社会质疑的痛苦。 Currently absence in accounting credit is an international problem and the accounting credit of listed companies is suffering from social questioning. 在本论文中，作者，经定义和会计信用缺失的表现之间用系统思想的帮助下，上市公司的深入，在全面分析了上市公司会计诚信缺失之间的内部和外部的原因，并尝试相应的对策建议在惩治由政府监管，社会监督和自我的企业和会计人员的纪律方面，以便在会计信用缺失提出各上市公司会计信用建设的相关参考资料。 In this paper, the authors, based upon the definition and performance of absence in accounting credit among listed companies with the help of systematic thoughts, deeply and completely analyzes both internal and external reasons for the absence in accounting credit among listed companies, and attempt to propose of corresponding countermeasures in punishing absence in accounting credit from the aspect of government regulation, social supervision and self-discipline of enterprises and accounting personnel so as to put forward related references for accounting credit construction among listed companies. 关键词：上市公司;会计诚信缺失;探讨原因;对策。1。1. 定义和性能的会计诚信缺失现象在上市公司 DEFINITION AND PERFORMANCE OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES 信用仍是核心思想道德文化在中华传统文化与最伟大的思想家孔子曾经说过，“你不知道的人，如果他是在信用缺失”，这表明信用是身为一个男人的基本原则。 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. 诚实信用构成和维持一个人的话。 Credit composes of honesty and keeping