外文翻译--探讨上市公司会计诚信缺失的原因并研究对策-其他专业.doc

中文4030字 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 EI Altman, A Saunders 完成日期 2011年1月1日 原文： Source: EI Altman, A Saunders Canadian Social Science .2010(1) Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures EI Altman, A Saunders 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. Currently absence in accounting credit is an international problem and the accounting credit of listed companies is suffering from social questioning. 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. 1. DEFINITION AND PERFORMANCE OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES 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. Credit composes of honesty and keeping ones word. Honesty indicates the consistence between ones inner mind and language behavior; keeping ones word indicates that man should abide by credit in daily communication. Accounting work that concentrates on providing decision-making informa