会计论文英语怎么说

[the] at present, our country of accounting information distortion, the more exposure to the distortion of accounting information has seriously affected our normal economic order and economic This paper focuses on the reason of the distortion of accounting information as the objective and subjective aspect, this paper analyzed the reasons in further puts forward some measures to solve the accounting information distortion and [key] enterprise accounting, distortion, causes and countermeasures

会计是经济管理的重要组成部分，在加强经济管理和财务管理，维护社会主义市场经济秩序中发挥着重要作用。会计人员是会计工作的主体，会计人员的职业道德直接影响会计工作的质量、国家和企业利益，因此，会计人员的职业道德必须加强。当前财会工作中存在的许多问题，所以，本文从会计职业道德的含义、特征、作用来重新认识并阐述会计人员职业道德的重要性及应具备的基本素质，以及如何加强会计人员自身职业道德品质的建设，层层展开，论述会计人员的职业道德。 Accounting is an important component of economic management in strengthening economic management and financial management, safeguard the socialist market economic order is playing an important The accounting officer is the main body of accounting, the accounting staff of professional ethics directly affect the quality of accounting, the state and business interests, therefore, the accounting staff of professional ethics must be The current accounting work, many of the problems, so this paper the meaning of the accounting professional ethics, characteristics, and describes the role to re-recognize the importance of professional ethics of accountants and should possess the basic qualities, as well as how to enhance their professional and moral qualities of Accountants building, layer upon layer to start discussion of the professional ethics of 希望能帮助你

Accounting computerization implementation, greatly improving the accounting information processing speed and accuracy, and can provide users of accounting information in a timely, accurate accounting career development, is the unprecedented But in the leap to audit work to bring great influence, and to sum up the following main aspects:An audit trail, the changeBecause the accounting computerization, execute audit trail change greatly, the traditional manual accounting systems audit clues in the computerized systems will interrupt or In a manual system by the original vouchers and accounting vouchers, by Posting to prepare financial statements to the text, every step, there are JingShouRen record signing, audit Auditors are judged according to need, can completely on the spot check, inverse check But in computerized accounting system, the traditional zhang is thin, most of the written record of disappears, the accounting information is being the disks and tapes, these magnetic medium on the information in machine readable form, naked eye cannot In addition, from the original data into the computer, to the output of the financial statements, all the accounting treatment among by computer programming instructions on it, according to the conventional automatic audit trail here interrupted and The traditional method, the computerization of the audit for the individual has not completely In order to effectively the audit computerization of accounting computerized accounting system, in the design and development, we must pay special attention to the new audit requirements, audit For example, will leave each transaction, the detailed records and cannot leave only the updated the current Some systems, the temporary files by certain time will be If you need to check these files, audit should be copied to Second, accounting system of internal controlThe modern world is based on audit system, namely auditor to the internal control system of accounting review and appraisal, so as to develop audit plan and decided to spot the Because the accounting computerized system, manual accounting systems of the original content control can't adapt to the new characteristics of electronic data processing, can effectively reduce the risk of computerized accounting system is For example, in the computerized accounting system, the accounting information processing and storage of highly focused on the computer, and makes some of manual accounting systems, send each other duties separation of control For the security of the system reliability and the system of accounting information processing and storage accurately, must consider the characteristic of computerized systems inherent risks, establish new internal These internal control relevant except for electronic data processing system, regulation and control of the execution of the program of artificial, internal control procedure is computerized accounting information system is an important How to identify and study, review and evaluation of these new content, especially the procedural control of internal control is proposed to audit the accounting computerization and a new The American institute of certified public accountants issued the first 3 overview of auditing standards: "if customers in the accounting system used in electronic data processing, regardless of application is a simple belt is complex, auditors should fully understand the whole system, so can identify and evaluation system of basic accounting control features include more In electronic data processing application situation and auditors in execution necessary to apply in audit scheme of specialized electronic data processing of specialized knowledge" In the accounting computerization conditions, due to the internal control auditing personnel changes, computerized system must study the internal control, the examination For program control, auditors should use computer assisted audit techniques for Computerized accounting information system for internal control of weakness, auditor can evaluate the influence, and to put forward some Suggestions for

[summary] At present, our accounting information exposed the problem, more in information has been seriously affected our normal economic order and economic this article mainly from the account information of the reasons for making the subjective and objective approach in the analysis of the reasons for further raised some solution to the information of the measures and [the key words] fathering accounting information distort, improving accounting information quality , reason and countermeasures