会计诚信论文外文文献翻译

浅谈会计诚信缺失的原因及解决对策The reason of lack of honesty in accounting and the Countermeasures诚信是为人处事、社会交往、治国理财之根本要求。会计诚信是会计工作的灵魂，会计核算应当以实际发生的交易或事项为依据，如实反映企业的财务状况、经营成果和现金流量，但是现实中随着我国由计划经济向市场经济的逐步转变，人们的利益出现多元化、个体化和对立化，经济利益的对立必然多少会引起或带来道德对立，从而导致道德风险产生，有些单位的会计人员诚信缺失弄虚作假致使会计资料失真。会计信息在当今社会经济运行中，起着至关重要的作用。作为社会信用体系重要组成部分的会计，其中一个基本职能就是为经济的发展提供真实、可靠的会计信息。可是，目前我国乃至世界会计信息失真现象层出不穷，失真的会计信息会给投资者、企业、国家等使用会计信息者带来难以估量的危害。目前会计行业面临着诚信危机的严峻挑战，成为阻碍经济发展的重要因素。因此，加强会计诚信建设迫在眉睫。为了系统探讨会计诚信问题，本文阐述了会计诚信缺失的危害，从经济理论的角度对会计诚信缺失的原因进行分析，最后提出了会计诚信问题的解决对策。Honesty is a fundamental requirement of people doing things, social communication, state finance. Accounting integrity is the soul of accounting, accounting should be based on actual transactions and events as the basis, truthfully reflect the enterprise's financial position, operating results and cash flow, but in reality, as China gradually changed from the planned economy to the market economy, people's interests appear diversification, individualized and opposition, opposition the economic interests of the inevitable will cause or bring about moral opposition, which leads to the moral risk, some accounting personnel lack of honesty in accounting information distortion of resort to deceit. Accounting information in today's society economy, plays a vital role in. As an important part of the social credit system of accounting, one of them is the basic function for economic development to provide true, reliable accounting information. But, at present our country and even the world accounting information distortion phenomenon emerge in an endless stream, the distortion of accounting information to investors, companies, countries use accounting information bring harm inestimable. At present, the accounting profession is facing a serious challenge of credit crisis, has become an important factor holding back economic development. Therefore, strengthening the construction of accounting integrity imminent. In order to explore the problem of accounting sincerity, this paper expounds the harm of the lack of accounting credibility, by analyzing the reasons for the lack of accounting credibility from the angle of economic theory, and finally puts forward countermeasures to solve the problems of the accounting sincerity.

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With the continuous development of the economy, accounting integrity issues more and more exposed to the rapid development of the market economy brought about by greater and greater harm. Accounting integrity is not to be gradually by the community trust, and accounting integrity has been severely reduced the barriers of our normal social life and the market economic order. In good faith to establish market-based economy in the new period is the common aspiration of the public, but also regulate the establishment of market-based system, is the development of a market economy. With the market economy, in-depth development of economic globalization, the real material interests and the accounting more closely linked than ever before, and accurate accounting information or not a direct impact on the market's stability and economic development. Therefore, the research led to lower the integrity of the accounting reasons, the reconstruction of the integrity of the market order is not only the public but also the rapid rise of the economy. This article first describes the context of accounting integrity of the building, remodeling the purpose of accounting integrity; Secondly, the accounting analysis of the causes of lack of integrity; Finally, raised a number of reshaping the integrity of the accounting methods and measures. Key words: accounting reasons for countermeasures against the lack of good faith希望采纳！！！！！！！！！！！！