谁帮我把这段话翻译成英文?谢谢

来源:百度知道 编辑:UC知道 时间:2024/06/01 15:48:24
我国证券市场经过十多年的发展,上市公司已经逐步走上了规范的公开披露信息的轨道,这本身是一个历史的进步,是我们选择市场经济体制的必然。随着近代市场经济的发展,市场竞争激烈,企业经营风险增大,企业经营情况和财务状况起伏不定,社会诚信度下降。企业经营者为了掩盖亏损就制造虚假财务信息,再加上利益驱动,某些人为谋取私利而弄虚作假。尤其是近年来市场上暴露出的问题,从1997年琼民源公司案发,到后来的红光实业、东方锅炉、大庆联谊、郑百文、蓝田股份等重大的虚假信息披露案件都说明,我国上市公司会计信息失真,尤其是蓄意的会计造假行为已经成为社会的一种公害。
在我国大量出现会计信息失真现象的同时,自诩监管制度最完美的美国也爆发了震惊中外资本市场的安然、世通等大的财务造假案,会计监管问题因此引起了全世界的关注,会计监管随着造假的兴起而成为人们关注的焦点。各国都在探索如何改进会计监管,我们既要借鉴国外特别是美国的经验,同时也要结合本国的国情,以便找出中国当前会计监管需要改革之处。鉴于此,本文在对会计监管理论分析的基础上,采用理论与案例分析相结合的研究方法,系统地剖析了我国会计监管存在的问题,并在借鉴国外会计监管措施的基础上提出了解决我国会计监管问题的对策。

China's securities market after ten years of development, listed companies have gradually embarked on the norms of public disclosure of information of the track, which in itself is a historical progress, and our selection are the inevitable market economic system. With the modern market economy, market competition, enterprise risk, business conditions and fluctuating financial situation, social integrity decreased. Enterprise operators in order to cover up the loss on the manufacturing false financial information, coupled with the benefits-driven, some man-made and fraud for personal gain. In particular, are exposed on the market in recent years, from 1997 the source of the company Jean-min case, by subsequent red light industrial, Dongfang Boiler, Daqing Lianyi, Zhengbaiwen, Lam Tin and other major stake in the disclosure of false information in every case, show that China's Listed company's accounting information distortion, in particular deliberate acts of accounting