浅谈中国上市公司管理者的不良会计行为外文翻译.docVIP

　　浅谈中国上市公司管理者的不良会计行为外文翻译 浅谈中国上市公司管理者的不良会计行为外文翻译 导读：中国上市公司管理者的不良会计行为外文翻译tionqualityoflistedpanies.KeyationINTRODUCTIONAccountingbehaviorsrefertothecourseofconducthighlyrelevanttoaccountinginformationgeneration,processingandtransmission12345678910下 Managers’ Bad Accounting Behaviors of Listed panies in China Abstract Managers’ unintentional or intentional bad accounting behaviors ation of listed panies, making a great extent to interfere arket, is not conducive to reflect the performance management responsibility. Research on Managers bad accounting behaviors of listed panies is of great significance to improve management, optimize the allocation of social resources. This paper respectively discusses the manifestation and the causes both of managers’ unintentional and intentional bad accounting behaviors. It also puts forendations to prevent managers’ bad accounting behaviors of listed panies in China, so as to safeguard the interests of stakeholders and provide good environment for capital market by improving the efficiency and accounting information quality of listed panies. Key ation INTRODUCTION Accounting behaviors refer to the course of conduct highly relevant to accounting information generation, processing and transmission 3 4 5 6 7 8 9 10 浅谈中国上市公司管理者的不良会计行为外文翻译 导读：中国上市公司管理者的不良会计行为外文翻译andinternalaccountingcontrols.Intheaccountingprocess,managersasterbusinessdecision-makingpoportantparticipantsinaccountingpolicychoices,decision-makingofsignificantaccountingissues,etc.Thusthequalityofaccountinginformationoflistedpaniesdepe . Accounting behaviors have a significant impact on budgeting, performance evaluation, cost control and decision-making (Hop the micro vieanagers aster business decision-making poportant participants in accounting policy choices, decision-making of significant accounting issues, etc. Thus the quality of accounting information of listed panies depends largely on the managers’ behavior. anagers are usually referred to the human capital oanag