探讨上市公司会计诚信缺失的原因并研究对策外文翻译.doc

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1、外 文 翻 译外文出处 加拿大社会科学期刊 外文作者 Ni.Xiao-nan 完成日期 2011年1月1日 原文：Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures 信用是基本原则的会计核算和会计信用缺失将阻止现有的和开发企业和影响国民经济的健康运行。Credit is basic principle for accounting and the absence of accounting credit will restrain e

2、nterprises from existing and development and influence the healthy operation of national economy. 目前在会计信用缺失是一个国际问题，以及上市公司会计信用是从社会质疑的痛苦。 Currently absence in accounting credit is an international problem and the accounting credit of listed companies is suffering from social questioning. 在本论文中，作者，经定义和

3、会计信用缺失的表现之间用系统思想的帮助下，上市公司的深入，在全面分析了上市公司会计诚信缺失之间的内部和外部的原因，并尝试相应的对策建议在惩治由政府监管，社会监督和自我的企业和会计人员的纪律方面，以便在会计信用缺失提出各上市公司会计信用建设的相关参考资料。 In this paper, the authors, based upon the definition and performance of absence in accounting credit among listed companies with the help of systematic thoughts, deeply an

4、d completely analyzes both internal and external reasons for the absence in accounting credit among listed companies, and attempt to propose of corresponding countermeasures in punishing absence in accounting credit from the aspect of government regulation, social supervision and self-discipline of

5、enterprises and accounting personnel so as to put forward related references for accounting credit construction among listed companies. 关键词：上市公司;会计诚信缺失;探讨原因;对策。1。1. 定义和性能的会计诚信缺失现象在上市公司 DEFINITION AND PERFORMANCE OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES 信用仍是核心思想道德文化在中华传统文化与最伟大的思想家孔子曾经说过

6、，“你不知道的人，如果他是在信用缺失”，这表明信用是身为一个男人的基本原则。 Credit remains the kernel thought in moral culture in traditional Chinese Culture and the greatest thinker Confucius once said, you cannot know the man if he is absent in credit, which indicates that credit is the basic principle of being a man. 诚实信用构成和维持一个人的话。

7、 Credit composes of honesty and keeping ones word. 诚实表示由一个人的内心和语言与行为的一致性;守信表明，人应恪守信用的日常沟通。 Honesty indicates the consistence between ones inner mind and language & behavior; keeping ones word indicates that man should abide by credit in daily communication. 会计的工作，提供决策作为其基本职能和人民与会计处理工作应具备良好的职业道德和业务能力

8、的相关各方信用信息的需求，他们必须提供及时，准确和完整地信息用户的财务信息集中从而为企业，社会和政府参考。 Accounting work that concentrates on providing decision-making information for related parties demand credit as its basic function and people dealing with accounting work should possess good professional ethics and business capability and they mu

9、st provide financial information for information users in a timely, precise and complete way so as to provide references for enterprises, society and government. 在上市公司会计信用缺失表明，上市公司提供虚假财务会计信息的会计期间对，影响财务信息的正确表达式，它属于不道德的行为对会计诚信原则违反事实的运行。 Absence in accounting credit among listed companies indicates tha

10、t listed companies provide false accounting information running against facts during financial accounting, which influences correct expression of financial information and it belongs to the immoral behavior violating against the accounting credit principle. 的会计诚信的本质是通过会计核算和会计信息使用者的信用行为代理人所作的承诺是会计工作的

11、内在品质。 The essence of accounting credit is the commitment made by accounting behavioral agent for accounting information users and the accounting credit is the internal quality of accounting work. 因此，在会计诚信缺失是会计行为的否定。 As a result, the absence in accounting credit is the denial of accounting behavior.

12、会计在现代市场经济社会信用属于向社会及经济活动的必要条件及其会计信用缺失将严重影响到现代（ZHANQ 2008年）的经济活动的运作。 Accounting credit in modern market economy society belongs to the necessary condition for social & economic activities and the absence in accounting credit will severely influence the operation of modern economic activities (ZHANQ 20

13、08). 2。 2. 警方调查会计诚信缺失现象的原因在上市公司 PROBE INTO REASONS OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES 2.1外部原因缺席会计在上市公司信用 2.1 External reasons for Absence in Accounting Credit among Listed Companies 2.1.1不健康的监督机制 2.1.1 Unhealthy supervision mechanism 限制上市公司的会计信用机制是不健康的，它包括四个方面，即过时的经济立法中有关上市公司会计信用

14、，强大的政府监管，社会监督和企业内部审计工作缺乏无效的不足。 Restriction mechanism for accounting credit among listed companies is unhealthy, which includes four aspects, that is, outdated economic legislation related to accounting credit among listed companies, lack of powerful government regulation, deficiency in social superv

15、ision and invalidity of enterprises internal auditing work. 随着中国的市场经济，会计监督相关立法的快速发展相对落后。 With the rapid development of Chinas market economy, legislation related to accounting supervision is relatively outdated. 造成会计信用的缺失在上市公司的经济损失较大数量的问题，更严重的结果，虽然中国已经加强了对会计信用缺失方面的立法和执法力量。 Problems of economic losse

16、s caused by absence in accounting credit among listed companies are larger in number and more severe in result though China has strengthened force in legislation and law enforcement in the aspect of accounting credit absence. 斯莱克执法是常见的，在执行与法律监督的严重影响社会经济秩序和市场经济的发展速度不足;在社会监督，社会中介机构和审计机构方面不能完全执行的有效监督，由

17、于要求利润以迎合上市公司的要求，在政府监管方面，政府监管不能作出预测，如有限的人力部队的数量和质量，不完善的政策和过时的执法等原因造成的成绩;企业内部审计是指审计活动，这是为了保证充分实施和国家有关会计法规和企业内部规定执行。 Slack law enforcement is commonly seen during the execution and the deficiency in legal supervision severely influences social economic order and the development speed of market economy;

18、 in the aspect of social supervision, social intermediary organs and auditing institutions cannot fully execute effective supervision owing to the requirement for profits to cater for requirement of listed companies; in the aspect of government supervision, government supervision cannot make predict

19、ed achievements caused by reasons such as limited human force quantity & quality, imperfect policy and outdated law enforcement, etc; internal auditing of enterprises refers to auditing activities, which are intended to guarantee the fully implementation and execution of related national accounting

20、laws and regulations inside the enterprises. 上市公司拥有自己的审计部门，使他们缺乏对审计工作的独立性和执法监督，他们发挥自身不足，会计信用缺失的作用。 Listed companies possess their own auditing departments, which make them lack of independency in auditing work enforcement and they play insufficient role in supervising self accounting credit absence.

21、 在一些上市公司内部审计部门只存在于名称，而不显示任何自我约束权力，他们可以不执行对他们的行为和内部会计监督制度不能得到有效实施监督的透明度。 Internal auditing departments in some listed companies exist only in names without showing any self restraining power and they cannot execute supervision over the transparency of their accounting behaviors and internal supervisi

22、on system cannot be effectively implemented. 2.1.2对公司缺乏惩罚的会计信用缺失 2.1.2 Lack of punishment over companys accounting credit absence 不健康的监督制度导致了在预防和惩罚对公司的会计诚信缺失与会计信息失真的短缺越来越严重，这主要是在广度和深度的代表。 The unhealthy supervision system leads to the shortage in the precaution and punishment over companys accounting

23、 credit absence and distortion in accounting information becomes more and more worse, which is mainly represented in width and depth. 从宽度，社会监督和政府监管方面缺乏使得它几乎不可能披露会计信用缺失，使得相关人员和短期的信贷风险，上市公司采取导致证券市场会计信息失真或使会计诚信缺席的公司和它严重影响了证券市场的持续和快速发展的国民经济运行秩序顽症;在预防和惩罚深度，对会计信用监督方面主要依靠行政处罚，并有少数情况下申领追究刑事责任。 From the aspe

24、ct of width, lack of social supervision and government supervision makes it almost impossible to disclose accounting credit absence, which makes related personnel and listed companies short of credit take risks and lead to the distortion of accounting information in securities market or make account

25、ing credit absence the stubborn disease among companies and it severely influences the operation order of securities market and continual & rapid development of national economy; in the aspect of precaution and punishment depth, supervision over accounting credit mainly relies on administrative puni

26、shment and there are few cases claiming for criminal liabilities. 惩罚是在百万分之一与以虚假信息，鼓励会计信用缺失行为所带来的利润比较。 Punishment is one in a million in comparison with profits brought by false information, which encourages the accounting credit absence behavior. 因此，要加强对会计信用缺失的惩罚仍然是对我们的重要性，并在今后监督部门（岳及邓，2006年）的重点。 As

27、 a result, to strengthen the punishment over accounting credit absence remains the importance and key point for our supervision department in future (YUE &TANG, 2006). 2.1.3信息不对称的公司的会计信用缺失 2.1.3 Information asymmetry of companys accounting credit absence 上市公司会计信息不对称包括内部和外部的信息和信息不对称的情况也表明了信息提供者和信息用户不

28、一致的信息。 Accounting information asymmetry of listed companies includes internal and external information and information asymmetry also indicates the inconsistent information for information provider and information user. 管理权和所有权分离的各上市公司总经理，使公司形成合同关系。 The separation of management power and ownership a

29、mong listed companies makes General Manager form contractual relationship with companies. 因此大多数会计信息使用者不参与生产经营企业和公司的会计信息使用者的需求只能从会计信息提供者起源。 As a result most accounting information users do not participate in production and operation of enterprises and companys accounting information users requirement

30、 only originates from the accounting information providers. 不过，如果提供虚假会计信息提供者的相关信息对公司的生产经营活动，将造成会计信息的不对称性。 Nevertheless, if accounting information providers provide false information related to companys production and operation activities, it will cause accounting information asymmetry. 信息提供者确定没有任何有效

31、信息的数量和机关的监督行为和质量;不健康的市场信息机制也是导致对市场的惩罚会计信息缺乏信用缺失的重要因素之一。 Information providers determine information quantity and quality without any effective supervision behavior and organs; unhealthy market information mechanism is also one of the important factors that lead to the shortage of punishment over mar

32、ket accounting information credit absence. 还有很长的路要走，如市场信息披露和传输机制的完善。 There is still a long way to go before mechanisms such as market information disclosure and transmission are perfected. 会计诚信的社会信用机制还没有建立和上市公司的市场监管机制不能有效地代表呢。 Accounting credits social credit mechanism is not established yet and lis

33、ted companies market supervision mechanism cannot be effectively represented yet. 2.1.4会计制度改革的不足，使得它难以解决的会计问题，信用缺失 2.1.4 Insufficient accounting system reform makes it hard to solve problem of accounting credit absence 随着经济全球化的过程中，国家经济体制也会改变，所有权和经营权分离的加速，在独立经营的自主权力和与最大值的快速扩张的道路中设置企业成为上市的公司的财务管理或经营的最

34、终目标公司。 With the acceleration of economic globalization process, national economic system also changes, ownership and management power are separated, enterprises set on the road of independent operation with rapid expansion of autonomous power and maximum value becomes the final target for financial

35、management or company operation among listed companies. 作为中介代理，会计服务，而且不仅是由上市公司为主。 As the intermediary agent, accounting not only serves but also is dominated by listed company. 然而会计制度改革进程缓慢，不能适应经济全球化的发展要求。 Nevertheless accounting system reform process is slow, which cannot adapt to the requirement f

36、or the economic globalization development. 现行会计制度改革的始终是过时的和新产生的经济问题和现象，这使得现行的会计制度无法适应现代经济发展要求的比较，虽然会计制度改革取得明显成效，问题也存在于实施和推广改革的成果。 Current accounting system reform is always outdated in comparison with new-arising economic matters and phenomena, which makes current accounting system cannot adapt to t

37、he requirement for modern economic development; though accounting system reform has made obvious achievements, problems also exist in the implementation and promotion of reform achievements. 还有很长的路要走会计改革，这使得它无法从根本上解决了会计信用缺失的问题。 There is a long way to go in accounting reform, which makes it unable to

38、 basically solve the problem of accounting credit absence. 2.1.5会计守信用的激励机制还有待完善 2.1.5 Accounting faith-keeping inspiration mechanism remains to be perfected 在透过偶尔违反了巨大的经济效益比较，会计信贷不能得到相应的奖励，这使得信贷会计工作缺乏动机。 In comparison with huge economic benefits through occasional violation, accounting credit cannot

39、 receive corresponding award, which makes credit accounting work lack motives. 此外，还有超过会计信用缺失，使得会计信息的提供者承担风险，提供虚假会计信息有利于为他们的公司没有或很少处罚。 Besides there is no or little punishment over accounting credit absence, which makes accounting information providers take risks to provide false accounting informati

40、on beneficial for their company. 在所有会计信用一切似乎停留在道德水平。 All in all accounting credit seems to stay on moral level. 作为一个事实问题，是对市场机制失灵的表现。 As a matter a fact it is the performance of failure of market mechanism. 2.2内部原因，在上市公司会计信用缺失 2.2 Internal reasons for accounting credit absence among listed companies

41、 2.2.1利润仍然是信用缺失的起源 2.2.1 Profits remain the origin of credit absence 随着市场环境变得越来越复杂，会计信用缺失越来越严重，虚假的会计变得越来越受欢迎，其根本原因是由巨大的经济利益动机。 As the market environment becomes more and more complicated, accounting credit absence become more and more worse and false accounting becomes more and more popular and the

42、basic reason is motivation by huge economic benefits. 未完成的经济改革和市场经济体制需要完善，使会计信用缺失成为不可避免的制度缺陷所引起的。 Economic reform is not accomplished and market economic system is to be perfected, which makes the accounting credit absence caused by system deficiency become unavoidable. 但是如果思想的转变落后于经济变化的瀑布，那么有些上市公司将

43、放弃诚实和信念追求短期巨大的经济利益不顾国家利益的会计原则。 Nevertheless if change of thoughts falls behind the economic change, then some listed companies will abandon the accounting principle of honesty and faith to pursue short-term huge economic benefits regardless of national interests. 这些措施包括实际生产经营状况，利用虚假会计信息和不完善欺骗利益相关者（如

44、债权人，债务人，税务等），并误导他们的运作决策。 They will cover actual production and operation status, use false and imperfect accounting information to deceive stakeholders (such as creditor, debtor, tax bureau, etc), and mislead their operation decision making. 目前，会计师事务所仍处于买方市场，他们创造的利润推动上市公司虚假繁荣吨占据的市场份额和可观的经济效益寻求通过提供“操

45、纵账户”，这会干扰已经存在的证券市场秩序，阻碍了会计信息失真上市公司持续，稳定，健康发展。 Currently accountant firms are still at buyers market and they create false prosperity of listed companies driven by profits t occupy market share and seek for considerable economic benefits by providing false accounting information through manipulating

46、accounts, which interferes already-existing securities market order and hinders the sustainable, stable and healthy development of listed companies. 2.2.2会计人员的综合素质的缺乏2.2.2 Accounting personnels lack of comprehensive quality 随着经济的快速发展，上市公司正面临越来越复杂的微观和宏观环境。 With the rapid development of economy, liste

47、d companies are facing more and more complicated micro and macro environments. 按照上述复杂的市场环境比较，相关会计人员相对陈旧意识，他们无法识别虚假繁荣的虚假会计信息，从而对真正的上市公司的可持续发展产生致命的影响，反映在相对较低的综合素质会计人员仍然是会计信用缺失的重要原因之一。 In comparison with the above-mentioned complicated market environment, related accounting personnel have relatively ou

48、tdated consciousness and they cannot recognize the false prosperity reflected by the false accounting information, which will cause lethal impact on real sustainable development of listed companies; relatively low comprehensive quality of accounting personnel remains one of the major reasons for acc

49、ounting credit absence. 会计人员属于社会成员和他们的行为必须受到社会环境的影响。 Accounting personnel belong to social members and their behaviors must be influenced by social environment. 弱愿意将代表权力者的道德缺失。 Individuals with weak willing power will represent the moral absence. 他们不仅未能得到严格的人，但也忽视了国家法规和规章，以追求经济利益。 They not only fail to be restrictive to themselves, but also ignore national codes and regulations to purs