毕业论文外文译-会计信息失真的原因及对策.doc

目 录 1 绪论 3 1 Introduction 4 2 会计信息失真的原因 5 2.1 会计法律法规体系的局限性 5 2.2 会计工作人员的疏漏 5 2.3 职业道德的背离 5 2.4 政府监管机制不完善 6 2 The reason of the accounting information distortion 7 2.1 The limitation of accountant laws and regulations system 7 2.2 The accountancy fault 7 2.3 Occupational ethics deviating 8 2.4 The imperfect government mechanism 8 3 会计信息失真的对策 9 3.1 建立标准化的会计准则，加强会计制度的建设 9 3.2 建立和完善公司内部监管体系 9 3.3 完善会计人员监管体系，加大违规的惩处力度 9 3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 10 3 The Countermeasure of Accounting Information Distortion 11 3.1 Standard accounting guide line and strengthen the construction of accounting system 11 3.2 Establishing and perfecting enterprise internal control system. 11 3.3 Perfecting accountant supervises system, enhancing punishment. 12 3.4 Consummating employed qualifications system, enhancing following education, improving the accountant quality comprehensively. 12 4 结论 14 Conclusions 15 摘 要 这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。 关键词：会计信息失真 问题 对策 Abstract In recent years, the accounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. Keywords: Accounting Information, Distortion Causes, Countermeasure 绪论 近些年，会计信息失真的事经常发生，已经影响到了投资者及债权人对公司经营状况的正确判断，导致了全国宏观经济调控和微观经济政策失效，同时也影响到了社会经济秩序的正常运转。本文主要讨论了在我国产生这一问题的原因，及其对策。 Introduction In recent years, it happens sometimes that the accounting information distort. It will affect information users such as investors and creditors correctly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. 会计信息失真的原因 会计信息失真原因很多：公司内部因素和外部因素；客观原因和主管原因。总之，不外乎以下几点： 会计法律法规体系的局限性 会计准则制度与会计工作制度是所有会计工作的基础，也是会计工作原则的基石，同时也是会计工作流程方法和会计信息披露的基础。作为会计工作的基本准则，会计