探討上市公司會(huì)計(jì)誠(chéng)信缺失的原因并研究對(duì)策【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文出處《加拿大社會(huì)科學(xué)期刊》外文作者Ni.Xiaonan完成日期2011年1月1日原文：原文：ProbeintotheReasonsofAbsenceinAccountingCreditamongListedCompaniesStudyonCountermeasuresCreditisbasicprinciplefaccountingtheabsenceofaccountingcreditwillrestr

2、ainenterprisesfromexistingdevelopmentinfluencethehealthyoperationofnationaleconomy.Currentlyabsenceinaccountingcreditisaninternationalproblemtheaccountingcreditoflistedcompaniesissufferingfromsocialquestioning.Inthispape

3、rtheauthsbaseduponthedefinitionperfmanceofabsenceinaccountingcreditamonglistedcompanieswiththehelpofsystematicthoughtsdeeplycompletelyanalyzesbothinternalexternalreasonsftheabsenceinaccountingcreditamonglistedcompaniesat

4、tempttoproposeofcrespondingcountermeasuresinpunishingabsenceinaccountingcreditfromtheaspectofgovernmentregulationsocialsupervisionselfdisciplineofenterprisesaccountingpersonnelsoastoputfwardrelatedreferencesfaccountingcr

5、editconstructionamonglistedcompanies.1.DEFINITIONPERFMANCEOFABSENCEINACCOUNTINGCREDITAMONGLISTEDCOMPANIESCreditremainsthekernelthoughtinmalcultureintraditionalChineseCulturethegreatestthinkerConfuciusoncesaid“youcannotkn

6、owthemanifheisabsentincredit“whichindicatesthatcreditisthebasicprincipleofbeingaman.Creditcomposesofhonestykeepingoneswd.Honestyindicatestheconsistenceenfcementintheaspectofaccountingcreditabsence.Slacklawenfcementiscomm

7、onlyseenduringtheexecutionthedeficiencyinlegalsupervisionseverelyinfluencessocialeconomicderthedevelopmentspeedofmarketeconomyintheaspectofsocialsupervisionsocialintermediarygansauditinginstitutionscannotfullyexecuteeffe

8、ctivesupervisionowingtotherequirementfprofitstocaterfrequirementoflistedcompaniesintheaspectofgovernmentsupervisiongovernmentsupervisioncannotmakepredictedachievementscausedbyreasonssuchaslimitedhumanfcequantityinternala

9、uditingofenterprisesreferstoauditingactivitieswhichareintendedtoguaranteethefullyimplementationexecutionofrelatednationalaccountinglawsregulationsinsidetheenterprises.Listedcompaniespossesstheirownauditingdepartmentswhic

10、hmakethemlackofindependencyinauditingwkenfcementtheyplayinsufficientroleinsupervisingselfaccountingcreditabsence.Internalauditingdepartmentsinsomelistedcompaniesexistonlyinnameswithoutshowinganyselfrestrainingpowertheyca

11、nnotexecutesupervisionoverthetransparencyoftheiraccountingbehavisinternalsupervisionsystemcannotbeeffectivelyimplemented.2.1.2LackofpunishmentovercompanysaccountingcreditabsenceTheunhealthysupervisionsystemleadstotheshta

12、geintheprecautionpunishmentovercompanysaccountingcreditabsencedisttioninaccountinginfmationbecomesmemewsewhichismainlyrepresentedinwidthdepth.Fromtheaspectofwidthlackofsocialsupervisiongovernmentsupervisionmakesitalmosti

13、mpossibletodiscloseaccountingcreditabsencewhichmakesrelatedpersonnellistedcompaniesshtofcredittakerisksleadtothedisttionofaccountinginfmationinsecuritiesmarketmakeaccountingcreditabsencethestubbndiseaseamongcompaniesitse

14、verelyinfluencestheoperationderofsecuritiesmarketcontinualintheaspectofprecautionpunishmentdepthsupervisionoveraccountingcreditmainlyreliesonadministrativepunishmenttherearefewcasesclaimingfcriminalliabilities.Punishment