请高手帮我翻译下论文摘要(译英) 急要! 谢谢拉

来源:百度知道 编辑:UC知道 时间:2024/05/26 10:51:49
经济越发展,会计信息越重要。然而,会计信息失真是当今困扰我们的一个严重社会问题,特别是违法造假的会计信息失真现象。企业管理者,为了达到个人和集体的利益,利用一些会计手段,粉饰会计报表、操纵会计利润,造成了会计信息失真损害了国家和社会公众的利益。并且这种现象愈演愈烈,严重影响了我国的社会主义市场经济发展。本文主要通过对财政部公布的会计信息质量检查公告的研究,揭示当前我国会计信息失真现状,分析造成我国会计信息失真的原因主要在企业的内外两方面,内部原因主要有:企业的产权不明晰造成信息不对称,企业的内部财务管理控制制度不完善,管理者为了自身利益而做出的造假行为,还有企业会计人员的业务素质低下、职业道德的缺失等等,外部原因有:制度性失真,会计事项的不确定性,以及社会监督的不到位。诸次种种说明解决我国会计信息失真的应该做到全方面的综合治理。希望通过对企业会计信息失真问题的探讨,使人们能够了解和意识到会计信息失真对国家和社会的危害性,治理会计信息失真,提高会计信息质量已经到了刻不容缓的地步。应受到人们足够的重视。

The more the economy develops, the more important accounting information. However, the accounting information distortion haunt us today is a serious social problem, In particular offense false accounting information distortion. Enterprise managers, in order to achieve their personal and collective interests, the use of accounting methods, whitewashed accounting statements, manipulation of accounting profits caused by the accounting information distortion and damage to the national interests of the public. And this phenomenon is increasing in intensity, seriously affected the country's development of the socialist market economy. This paper released by the Ministry of Finance on the quality of accounting information notice of inspection, China reveals the current status of accounting information distortion. My analysis of the causes of the accounting information distortion due mainly to the domestic and foreign enterprises in the two areas, the internal main reasons : Enterprises