谢谢大家!帮忙翻译下!这是我论文摘要..

来源:百度知道 编辑:UC知道 时间:2024/05/15 11:05:45
当前,我国的会计诚信问题暴露的越来越多,会计诚信已然渐渐不被人们所信赖,会计诚信减低已严重影响了我国正常的经济秩序和经济建设。会计诚信表达了会计对社会的一种基本承诺,即客观公正、不偏不倚地把现实经济活动反映出来,忠实地为会计信息使用者服务。会计信息失真将会给管理者、投资者和债权人带来不可估量的损失。因此,追索导致会计诚信降低的原因,研究如何保证会计诚信,是具有非常重要的现实意义的,并且已成为当务之急。本文首先从会计诚信建设的意义、会计信用的构建设想、会计诚信缺失的危害、造成会计诚信缺失的原因这几方面,进行分析,然后进一步提出了几点解决会计不诚信的办法和措施。建议在宏观方面,加大宣传和教育力度,建立完善的市场机制,健全会计法制应当目的明确、要求具体;在微观方面,加大对会计不诚信行为的处罚力度,提高会计从业人员业务素质。会计信息失真已不是短期问题,执行以上防范措施,将是一个长期的过程和手段,重建会计诚信是当务之急,也是当前和今后一个时期的重要任务。

At present, China's accounting integrity exposed more and more, accounting credibility has already been gradually not by the trust, reduce accounting has seriously affected the integrity of our normal economic order and economic development. Accounting integrity of the accounting for one of the basic social commitment to objective and impartial, unbiased manner to reflect the reality of economic activity, accounting for faithful users of information services. Accounting information will be distorted to managers, investors and creditors of inestimable loss. Therefore, the integrity reduce recourse to accounting reasons, on how to ensure that the integrity of the accounting is a very important practical significance and has become a matter of urgency. This paper from the accounting integrity of the significance of accounting credit of vision, loss of integrity of the accounting harm caused loss of integrity of the accounting reasons these areas for analysis and then made a number