英语翻译摘要：上市公司本身就是追求利益最大化的经济人,提供真实会计信息的许多上市公司将无法保住上市资格或获得配股资格,难以筹集到资金.在这种情况下,公司的经营者也不会增加私

英语翻译摘要：上市公司本身就是追求利益最大化的经济人,提供真实会计信息的许多上市公司将无法保住上市资格或获得配股资格,难以筹集到资金.在这种情况下,公司的经营者也不会增加私
英语翻译
摘要：上市公司本身就是追求利益最大化的经济人,提供真实会计信息的许多上市公司将无法保住上市资格或获得配股资格,难以筹集到资金.在这种情况下,公司的经营者也不会增加私人收益,而是提供虚假信息成分,严重损害了广大中小投资者利益,困扰着我国包括资本市场在内的整个市场经济体系的健康发展.因此,提高上市公司信息质量,促进市场形成公平交易环境,是我国经济市场发展的当务之急.本文主要针对我国上市公司会计信息的现状,虚假会计信息产生的根源,对我国上市公司会计信息的监管,以及提升会计信息质量的意义进行研究.
关键字：现状 原因 对策
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英语翻译摘要：上市公司本身就是追求利益最大化的经济人,提供真实会计信息的许多上市公司将无法保住上市资格或获得配股资格,难以筹集到资金.在这种情况下,公司的经营者也不会增加私
Listed companies themselves is the pursuit of maximizing the benefits of economic man,providing true and many of the listed company accounting information will not be able to keep listing qualifications or obtain a rights qualification,it is difficult to raise funds.In this case,operators will not increase the private benefits of the company,but to provide false information components,serious damage to the interests of the majority of small and medium investors,plagued throughout the health system of the market economy,including capital market development.Therefore,improving the quality of information of listed companies,for a market fair trade environment,is the top priority of China's market economic development.This article is intended primarily for the present situation of accounting information of listed companies in China,the origin of false accounting information,on the regulation of the accounting information of listed companies in China,as well as enhance the quality of accounting information of significance for research.我是用英汉互译器翻译出来的

One, the harmfulness of accounting information distortion
Accounting information is true and complete and correct the party and government's macroeconomic control decision-making, maintain normal ...

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One, the harmfulness of accounting information distortion
Accounting information is true and complete and correct the party and government's macroeconomic control decision-making, maintain normal economic order, prevent political, economic and social management risk, protect the interests of the investors, creditors basic premise. False accounting information not only cover the enterprise true financial position and operating results, and become influence the social and economic order and honest construction of the important factors that have attracted attention from all sectors of society. Solve good accounting information distortion is a is the healthy development of the national economy, society whether can stable important issues. ?
Second, has the reasons of accounting information distortion 1. Accounting personnel working quality and unit chief quality of leadership needs to be improved. The quality of accounting personnel directly affect the quality of accounting information, and the overall quality of accounting personnel but is not high. On the one hand, accounting personnel's service quality is not high. A lot of employees without any accounting basis knowledge acquired through short-term training, it doesn't have the accountant from job seniority card system accountancy professional knowledge. Meanwhile accounting personnel follow-up education lack of dynamics, practitioners, difficult to adapt to the new knowledge aging accounting work requirements. On the other hand, the accountant professional morality level also is uneven, some accounting personnel of legality, ignoring professional ethics, active advice, to think of ways to provide false accounting information or of false accounting information shall not correct, leave it as it is.
Some unit chief guiding ideology is not straight, legal consciousness is not strong, to cliques or personal interests, letting the accounting personnel fraud, even compel a false accounting personnel, thus appeared the leadership, such as "pretend to fill the digital" false accounting accounting information.
2. Interest drive of the accounting information distortion is the fundamental reasons. Economically, the accounting information is between state and enterprise of redistributing income important bases, enterprise in order to maintain its own interests, the accounting information that produce favorable as much as possible. The distribution relationship between the state and enterprise, and enterprise department and the relevant departments of the distribution of interests between the irrational proportion, distortion problem is difficult to cure. In addition, the national performance evaluation system of the accounting information distortion is one important reason. Always "GuanChu digital" and "digital out official". Some units in order to pursue the so-called "performance", leading to keep seat, often through reduce cost, profit means false accounting information, so as to achieve mephistopheles its purpose.
3. Accounting regulation system is perfect for accounting information provided in machine can be faked. China's accounting regulations system construction has made some progress, but due to start later, its structure, content is still has some shortcomings, such as accounting criterion constituting lags behind, make accounting events recognition, measurement and reporting of with great elasticity, and provide an opportunity for accounting fraud. Another example of accounting policies provide enterprises with more and more wide range of options, information maker is always within a prescribed scope to its own accounting policy choice, thus making accounting information lost and objective.
4. Discreditable low cost is the accounting information distortion power. Because our country to enterprise concoct penalties for light, law enforcement is lax, does not seek to concoct poor, or the punishment for perpetuating objectively accounting fraud, China is the accounting fraud flood one important reason. Since the reform and open policy, our country the construction, strengthen the legislation in accounting regulations made great achievements, especially the accounting law of the accounting work issued by the great significance. However, some unconventional, law enforcement is lax, situations are popular, accounting regulations to violate a clampdown weak punishment enough, make, the opportunity cost of illegal is very small. Violation of the great economic or accounting regulations of the political interests and cheap opportunity cost by the formation of the strong contrast, makes some people dare to take risks, thanks, buy laws and regulations to disregard.
5. Accounting supervision system is not perfected is an important reason of the accounting information distortion. Enterprise external supervision including government auditing and social intermediary organizations audit. The government auditing refers to finance, auditing, taxation and government functional departments of audit inspection, these departments are generally to conduct special inspection, its supervision standards are inconsistent, management, plus fragmented by human, material and financial resources restriction and the limitations of its post-supervision, not from whole effectively play a supervisory role. Social intermediary organizations audit mainly refers to the accounting firm or auditor firm's audit. Part of intermediary institutions to its long-term interests, not only not strictly, instead of catering to be careful unit will, issue false accounting reports, not only not develop supervisory function, but grows false ethos.
The enterprise internal supervision including accounting its supervisory functions and unit the internal auditing department supervision. The basic function of accounting is accounting and supervision, but the current accounting personnel management way against the supervisory functions and produce fiscal accounting work in some sense is for enterprise management service, reflects the enterprise management will. Accounting personnel supervision is weakening. Similarly, the enterprise to set up internal auditing department non-existing, not perform its supervisory role.

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英文好牛什么牛…有本事别在中国罢摆

To be listed is in itself the economic man who pursues the benefit maximization, will provide the real accounting information many To be listed to be unable to preserve the going on the market qualifi...

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To be listed is in itself the economic man who pursues the benefit maximization, will provide the real accounting information many To be listed to be unable to preserve the going on the market qualifications or to obtain the share matching qualifications, will collect the fund with difficulty. In this case, company's operators will not increase the personal income, but will provide the false information ingredient, the serious damage general young investor benefit, has been puzzling our country's including capital market entire market economy system's healthy development. Therefore, improves to be listed information quality, promotes the market to form the fair deal environment, is our country economical market development urgent matter. This article mainly aims at our country To be listed accounting information the present situation, the false accounting information produces the root, to our country To be listed accounting information's supervision, as well as promotes the accounting information quality the significance to conduct the research.

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