会计造假外文翻译外文文献英文文献
虚假财务报告的后果中英文对照外文翻译文献
虚假财务报告的后果中英文对照外文翻译文献(文档含英文原文和中文翻译)虚假财务报告的后果1.欺诈和欺诈性财务报告从广义上讲，欺诈可能被定义为故意以不正当行为或非法手段获得的增益以及优势。
这可能包括：（鲁宾G . A .，2007）财务报告舞弊；挪用资产（在内部或外部的系统中做出，如：贪污，工资欺诈和盗窃等行为）；获得非法资产或进行不道德的活动（如：利用过度的客户结算或欺诈性的销售行为）；用于非法目的的费用（商业和公共贿赂以及其他不正当支付系统）；欺瞒获得的收入或有意回避成本（在系统实体中对员工或第三方欺诈，或当一个实体通过一定手段故意避免成本，如收入税和销售税）；对公司的欺诈行为（例如假冒生产者故意侵犯知识产权）。
可以通过对该部门机构的制度的完整性的认识来调查它的欺诈行为。
它在调查了世界银行集团和银行的融资项目后，指控了他们的欺诈和腐败行为，认定了哪些行为可以被认为行为是在银行系统中的欺诈或腐败行为：（Banca银行,蒙迪艾尔.2009）拍卖欺诈，在拍卖中理解所有的参与者，在合同执行中的欺诈，避免对合同执行的审计，做出不适当的价格和伙伴关系，让审计人员误判合同中的成本和工作，并对审计人员进行贿赂，错误地使用世界银行的资金或自己的立场，这就是在运动，偷窃和欺骗的情况下的欺诈。
虽然所有类别的欺诈都可以说是主要的和值得辩论，但是只有财务报告舞弊才是影响最大的和最值得研究的。
（鲁宾G . A .，2007）在财务报告中欺诈行为的基础是肇事者（董事，审计人员，员工等）错误地提出了现实的自觉意图。
但错误地提出现实的自觉意图的原因可能是欺诈财务报告中任何一项不当资产的回收。
因此，“欺诈性报告仅指故意歪曲，包括遗漏大量财务信息旨在误导财务报表的使用者”也可译为（波帕一人，铝。
罗斯·，2009）：操纵，伪造，伪造或更改文件或证明文件，错误或遗漏的事件、交易或信息，故意滥用会计原则与价值、分类、方式介绍或信息传递，虚拟条目记录（年底）操纵结果或达到其他目标，调整不正确的假设和判断来估计帐户余额，遗漏、发展或拖延承认事件或交易发生在报告所述期间，隐瞒或保密的事实可能影响的数量记录在财务报表，在改变记录或条件的重大交易中；进行复杂的交易旨在歪曲实体的财务状况或性能。
关于打击财务报告舞弊的研究【外文翻译】
关于打击财务报告舞弊的研究【外文翻译】本科毕业论文（设计）外文翻译外文题目Fighting Financial Reporting Fraud 外文出处Internal Auditor 外文作者 Green, Scott 原文：Fighting Financial Reporting Fraud CONGRES PASSED THE U.S. SARBANES-OXLEYACT of 2002 with the goal of rebuilding investor confidence and protectingcapital markets. It recognized that strong internal controls were animportant component of confidence building. Section 404 of the actaddresses this component by mandating an annual evaluation of internalcontrols and procedures for financial reporting and requiring managementto assess and certify the effectiveness of these controls. In additionSarbanes-Oxley requires a company's external auditor to complete aseparate report that attests to management's assessment of theeffectiveness of internal controls and procedures for financial reporting.In short, the external auditor must perform testing to validatemanagement's assessment of the internal control structure. A stronginternal audit function can provide both management and the publicaccountants with comfort that the control structure is being evaluatedregularly and that deficiencies are remedied. Documenting and evaluatinga company's processes and related control structure are traditional internal audit tasks that protect the enterprise. However, the degree to which internal auditors focus on the accuracy of their organization's financial reporting presentation and disclosure, in addition to operational audits, is a matter of judgment. Critical factors that will determine the scope of internal auditing involvement in the financial reporting process include the strength and experience of the external auditors as well as the extent of their reliance on the internal control function the transparency and culture of the enterprise and audit priorities based on solid risk analysis. There are three steps every auditor should take-regardless of their level of' involvement-to help protect the organization from fraudulent financial reporting: * Listen to rogues and whistleblowers. * Ask focused questions that may lead to red flags of financial reporting trouble. * Watch for financial oddities by benchmarking performance. Investors depend on interim financial reports and need to believe these reports are fair and accurate. Internal auditing can provide valuable oversight to organizations by helping to ensure that communications arc free from inappropriate financial engineering. THE ART OF LISTENING One of the problems with financial reporting scandals is that an unscrupulous chief financial officer (CFO) and members of his or her team are unlikely to announce their intentions. In fact, a common thread running through World Com, Enron, and otherhigh-profile financial sandals is that each company had a strong, respected CFO who kept the number of people involved in the scandal to a minimum, exerted incredible control over the working group and commanded the group's loyalty above all other ethical considerations. These CFOs reportedly rewarded those who supported them and intimidated, excluded, and punished those who did not. No auditor can reasonably expect such II tightly knit group to volunteer that their boss is playing with the numbers. The CFO's sycophants will court his or her approval at the expense of all else even the total destruction of the enterprise. The good news is that, in recent cases, there were outsiders who were willing to step forward. At Enron, for example, Sherron Watkins, a corporate vice president, specifically told both Andersen and senior executives of her concerns regarding the conflict of interest between Enron and the special purpose entities (SPEs) the CFO administered as well as the perception of improper accounting at many of the SPEs he created. She also raised the possibility of the complete financial collapse of the company. Had they listened to Watkins, the fraud might have been identified earlier, thereby limiting the damage to the company and its empl。
会计 英文 外文 文献翻译 目前我国会计师事务所诚信研究
The our country accounting firm trustworthiness studies currentlyAbstract: Trustworthiness is the soul of CPA ethics and the reputation of an honest-based Accountants Affairs Office is more important than the outstanding achievement. And the honesty of an Accountants Affairs is also an important part of social credit system. If some certified public accountants pay out the trustworthiness in breach of faith principle, not only risk and failure but also they will lose the limit trustworthiness wealth which is existent-relied, and the value of the existence of Accountants Affairs Office is nothing left. Therefore, to solve the problem of trustworthiness loss and strengthen the construction of trustworthiness is urgent affair. This thesis mainly illustrates the concrete meaning and requirement of honesty among certified public accountants, sums up the status quo that our country’s CPA impress the trustworthiness construction of entire trade due to the deficiency of professional ability and independence, analyzes the reasons of honesty loss are not only the internal reason that driving by benefit to lose independence but also the exterior reason such as information asymmetry, assigning mechanism is not so nice, organizing structure is defective and some others, and the thesis also provide some advice and strategy to strengthen the trustworthinessconstruction of CPA trade.目前我国会计师事务所诚信研究摘要：诚信是注册会计师职业道德的精髓，以诚信为核心的会计师事务所声誉比业绩更重要，会计师事务所诚信是社会信用制度的重要组成部分。
会计舞弊财务舞弊外文翻译文献
会计舞弊财务舞弊外文翻译文献(文档含中英文对照即英文原文和中文翻译)原文：Global Corporate Accounting Frauds and Action for Reforms1、IntroductionDuring the recent series of corporate fraudulent financial reporting incidents in the U.S., similar corporate scandals were disclosed in several other countries. Almost all cases of foreign corporate accounting frauds were committed by entities that conduct their businesses in more than one country, and most of these entities are also listed on U.S. stock exchanges. Following the legislative and regulatory reforms of corporate America, resulting from the SarbanesOxley Act of 2002, reforms were also initiated worldwide. The primary purpose of this paper is twofold: (1) to identify the prominent American and foreign companies involved in fraudulent financial reporting and the nature of accounting irregularities they committed; and (2) to highlight the global reaction for corporate reforms which are aimed at restoring investor confidence in financial reporting, the public accounting profession and global capital markets.2、Cases of Global Corporate Accounting FraudsThe list of corporate financial accounting scandals in the U.S. is extensive, and each one was the result of one or more creative accounting irregularities. Exhibit 1 identifies a sample of U.S. companies that committed such fraud and the nature of their fraudulent financial reporting activities.EXHIBIT 1. A SAMPLE OF CASES OF CORPORATE ACCOUNTING3、Global Regulatory Action for Corporate and Accounting ReformsI. U.S. Sarbanes-Oxley Act of 2002 (SOA 2002)In response to corporate and accounting scandals, the effects of which are still being felt throughout the U.S. economy, and in order to protect public interest and to restore investor confidence in the capital market, U.S. lawmakers, in a compromise by the House and Senate, passed the Sarbanes-Oxley Act of 2002. President Bush signed this Act into law (Public Law 107-204) on July 30, 2002. The Act resulted in major changes to compliance practices of large U.S. and non-U.S. companies whose securities are listed or traded on U.S. stock exchanges, requiring executives, boards of directors and external auditors to undertake measures to implement greater accountability, responsibility and transparency of financial reporting. The statutes of the act, and the new SEC initiatives that followed, are considered the most significant legislation and regulations affecting the corporate community and the accounting profession since 1933. Other U.S. regulatory bodies such as the New York StockExchange (NYSE), the National Association of Securities Dealers Automated Quotation (NASDAQ) and the State Societies of CPAs have also passed new regulations which place additional burdens on publicly traded companies and their external auditors.The Sarbanes-Oxley Act (SOA) is expressly applicable to any non-U.S. company registered on U.S. exchanges under either the Securities Act of 1933 or the Security Exchange Act of 1934, regardless of country of incorporation or corporate domicile. Furthermore, external auditors of such registrants, regardless of their nationality or place of business, are subject to the oversight of the Public Company Accounting Oversight Board (PCAOB) and to the statutory requirements of the SOA .The United States' SOA has reverberated around the globe through the corporate and accounting reforms addressed by the International Federation of Accountants (IFAC); the Organization for Economic Cooperation and Development (OECD); the European Commission (UC); and authoritative bodies within individual European countries.II. International Federation of Accountants (IFAC)The International Federation of Accountants (IFAC) is a private governance organization whose members are the national professional associations of accountants. It formally describes itself as the global representative of the accounting profession, with the objective of serving the public interest, strengthening the worldwide accountancy profession and contributing to the development of strong international economies by establishing and promoting adherence to high quality standards. The Federation represents accountancy groups worldwide and has served as a reminder that restoring public confidence in financial reporting and the accounting profession should be considered a global mission. It is also considered a key player in the global auditing arena which, among other things, constructs international standards on auditing and has laid down an international ethical code for professional accountants. The IFAC has recently secured a degree of support for its endeavors from some of the world's most influential international organizations in economic and financial spheres, including global Financial Stability Forum (FSF), the International Organization ofSecurities Commissions (IOSCO), the World Bank and, most significantly, the European Communities(EC).In October 2002, IFAC commissioned a Task Force on Rebuilding Public Confidence in Financial Reporting to use a global perspective to consider how to restore the credibility of financial reporting and corporate disclosure. Its report, "Rebuilding Public Confidence in Financial Reporting: An International Perspective," includes recommendations for strengthening corporate governance, and raising the regulating standards of issuers. Among its conclusions and recommendations related to audit committees are :1. All public interest entities should have an independent audit committee or similar body .2. The audit committee should regularly report to the board and should address concerns about financial information, internal controls or the audit .3. The audit committee must meet regularly and have sufficient time to perform its role effectively .4. Audit committees should have core responsibilities, including monitoring and reviewing the integrity of financial reporting, financial controls, the internal audit function, as well as for recommending, working with and monitoring the external auditors.5. Audit committee members should be financially literate and a majority should have "substantial financial experience." They should receive further training as necessary on their responsibilities and on the company.6. Audit committees should have regular private "executive sessions" with the outside auditors and the head of the internal audit department. These executive sessions should not include members of management. There should be similar meetings with the chief financial officer (CFO) and other key financial executives, but without other members of management.7. Audit committee members should be independent of management .8. There should be a principles-based approach to defining independence on an international level. Companies should disclose committee members' credentials,remuneration and shareholdings.9. Reinforcing the role of the audit committee should improve the relationship between the auditor and the company. The audit committee should recommend the hiring and firing of auditors and approve their fees, as well as review the audit plan.10. The IFAC Code of Ethics should be the foundation for individual national independence rules. It should be relied on in making decisions on whether auditors should provide non-audit services. Non-audit services performed by the auditor should be approved by the audit committee.11. All fees, for audit and non-audit services, should be disclosed to shareholders.12. Key audit team members, including the engagement and independent review partners, should serve no longer than seven years on the audit .13. Two years should pass before a key audit team member can take a position at the company as a director or any other important management position .III. Organization for Economic Cooperation and Development (OECD)The Organization for Economic Cooperation and Development (OECD) is a quasi-think tank made up of 30 member countries, including the United States (U.S.) and the United Kingdom (UK), and it has working relationships with more than 70 other countries. In 2004, the OECD unveiled the updated revision of its "Principles of Corporate Governance" that had originally been adopted by its member governments (including the U.S. and UK) in 1999. Although they are non-binding, the principles provide a reference for national legislation and regulation, as well as guidance for stock exchanges, investors, corporations and other parties .The principles have long become an international benchmark for policy makers, investors, corporations and other stakeholders worldwide. They have advanced the corporate governance agenda and provided specific guidance for legislative and regulatory initiatives in both the OECD and non-OECD countries.The 2004 updated version of "Principles of Corporate Governance" includes recommendations on accounting and auditing standards, the independence of board members and the need for boards to act in the interest of the company and theshareholders. The updated version also sets more demanding standards in a number of areas that impact corporate executive compensation and finance, such as :1. Granting investors the right to nominate company directors, as well as a more forceful role in electing them.2. Providing shareholders with a voice in the compensation policy for board members and executives, and giving these stockholders the ability to submit questions to auditors.3. Mandating that institutional investors disclose their overall voting policies and how they manage material conflicts of interest that may affect the way the investors exercise key ownership functions, such as voting .4. Identifying the need for effective protection of creditor rights and an efficient system for dealing with corporate insolvency .5. Directing rating agencies, brokers and other providers of information that could influence investor decisions to disclose conflicts of interest, and how those conflicts are being managed .6. Mandating board members to be more rigorous in disclosing related party transactions, and protecting so-called "whistle blowers" by providing the employees with confidential access to a board-level contact .4、ConclusionThe Sarbanes-Oxley Act of 2002 was the U.S. government's response to the wave of fraudulent corporate financial reporting experienced during the 1990s and early 2000s an represented a significant step in regaining investors' confidence in the global financial reporting process. The SOA created new and stricter statutes to avoid a repeat of previous corporate financial disasters. The Act not only applies to U.S. entities but also covers primarily large non-U.S. companies whose securities are listed or traded on U.S. stock exchanges, as well as their non-U.S. external auditors, regardless of their nationality or place of business. Foreign entities have to comply with the SOA by June 2005 .Across the Atlantic, the IFAC, OECD and EU have recognize the recent eruption of corporate scandals in Europe and affirmed the inevitable need forcorporate governance reforms and regulation of the public accounting profession worldwide. The International Federation of Accountants (IFAC) has passed the Code of Professional Ethics for international accounting firms. The Organization for Economic Cooperation and Development (OECD) has passed guidelines for improving corporate governance. The European Union (EU) has proposed a code of conduct for independent auditors, which include a five-year auditor rotation requirement. European countries are also individually involved in improving their corporate laws through governance codes of practice.Sourse: Badawi, Ibrahim M. Review of Business; Spring2005, Vol. 26 Issue 2, p8-14, 7p译文：全球公司会计舞弊和改革行为一、前言随着最近一系列公司虚假财务报告事件在美国发生,类似丑闻也在其他国家被曝光。
关于会计的英文文献原文(带中文翻译)
The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。
会计信息失真外文文献译文及原文 精品
目录1 绪论 (3)1 Introduction (4)2 会计信息失真的原因 (5)2.1 会计法律法规体系的局限性 (5)2.2 会计工作人员的疏漏 (5)2.3 职业道德的背离 (5)2.4 政府监管机制不完善 (6)2 The reason of the accounting information distortion (7)2.1 The limitation of accountant laws and regulations system (7)2.2 The accountancy fault (7)2.3 Occupational ethics deviating (8)2.4 The imperfect government mechanism (8)3 会计信息失真的对策 (9)3.1 建立标准化的会计准则，加强会计制度的建设 (9)3.2 建立和完善公司内部监管体系 (9)3.3 完善会计人员监管体系，加大违规的惩处力度 (9)3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 (10)3 The Countermeasure of Accounting Information Distortion (11)3.1 Standard accounting guide line and strengthen the construction of accounting system .. 113.2 Establishing and perfecting enterprise internal control system. (11)3.3 Perfecting accountant supervises system, enhancing punishment. (12)3.4 Consummating employed qualifications system, enhancing following education,improving the accountant quality comprehensively. (12)4 结论 (14)Conclusions (15)摘要这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。
会计诚信问题的思考外文文献
会计诚信问题的思考外文文献以下是为大家整理的会计诚信问题的思考外文文献的相关范文，本文关键词为会计,诚信,题的,思考,外文,文献,毕业设计,论文,外文,文，您可以从右上方搜索框检索更多相关文章，如果您觉得有用，请继续关注我们并推荐给您的好友，您可以在教育文库中查看更多范文。
毕业设计（论文）外文文献翻译商学院20XX财务管理吴珺滨1109022117会计诚信问题的思考considerationofaccountingcreditproblems院系：年级专业：姓名：学号：附件：指导老师评语：指导教师签名：年月日会计诚信问题的思考会计诚信是经济社会发展的客观要求，是和谐社会建设的重要组成部分。
然而，近年来发生的会计造假事件，已经严重的影响了社会经济秩序的正常于心和会计职业的信誉，使会计诚信缺失成为我国社会经济生活中的一个突出问题。
诚信是会计的立身之本，本文针对会计诚信的问题，提出了会计诚信缺失的危害、原因，以及对会计诚信缺失的解决对策进行了探讨，以维护和提高会计诚信的水平。
会计诚信之本--不做假账。
会计是诚信行业。
会计的本质归根结底是一个字：“真”，会计的衰亡也是一个字：“假”！如果会计失之诚信，弄虚作假，欺诈舞弊，会计得以存在的基础就会随之崩塌，会计业的生命力也就随之完结。
因此，“不做假账”，应成为会计诚信之本，应成为我们会计从业者的座右铭。
本文就此谈点浅见。
然而面对如今会计诚信在我国的现状，分析问题的所在和加强会计诚信的建设是我们在会计工作中的首要任务。
而要做到会计诚信就必须知道什么事会计诚信，并了解会计诚信的重要性，以及会计诚信所面临的一系列的问题，找到问题的原因才能知道如何去改进。
在市场经济中，会计在整个经济运行和管理中发挥着巨大的作用。
会计诚信是关系到社会主义市场经济能否有效运行和可持续发展的关键条件，更是会计行业生存和发展的生命线。
因此，市场经济越发达，就越要诚实守信。
为此，我们必须切实抓紧抓好诚信建设，以确保社会主义市场经济和谐发展。
会计舞弊财务舞弊外文文献翻译
会计舞弊财务舞弊外文文献翻译(含：英文原文及中文译文)文献出处：Badawi I M.Global corporate accounting frauds and action for reforms[J].Review of Business,2005,:26(:2).英文原文Global Corporate Accounting Frauds and Action for ReformsIbrahim BadawiSt.John’s UniversityAbstractThe recent wave of corporate fraudulent financial reporting has prompted global actions for reforms in corporate governance and financial reporting,by governments and accounting and auditing standard-setting bodies in the U.S.and internationally,including the European Commission;the International Federation of Accountants;the Organization for Economic Cooperation and Development;and others,in order to restore investor confidence in financial reporting,the accounting profession and global financial markets.IntroductionDuring the recent series of corporate fraudulent financial reporting incidents in the U.S.,similar corporate scandals were disclosed in several other countries.Almost all cases of foreign corporate accounting frauds were committed by entities that conduct their businesses in more than onecountry,and most of these entities are also listed on U.S.stock exchanges. Following the legislative and regulatory reforms of corporate America, resulting from the SarbanesOxley Act of2002,reforms were also initiated worldwide.The primary purpose of this paper is twofold:(1)to identify the prominent American and foreign companies involved in fraudulent financial reporting and the nature of accounting irregularities they committed;and(2)to highlight the global reaction for corporate reforms which are aimed at restoring investor confidence in financial reporting,the public accounting profession and global capital markets.Cases of Global Corporate Accounting FraudsThe list of corporate financial accounting scandals in the U.S.is extensive,and each one was the result of one or more creative accounting irregularities.Exhibit1identifies a sample of panies that committed such fraud and the nature of their fraudulent financial reporting activities.Who Commits Financial Fraud and HowThere are three groups of business people who commit financial statement frauds.They range from senior management(CEO and CFO); mid-and lower-level management;and organizational criminals[6,16]. CEOs and CFOs commit accounting frauds to conceal true business performance,to preserve personal status and control and to maintain personal income and wealth.Mid-and lower-level employees falsifyfinancial statements related to their area of responsibility(subsidiary, division or other unit)to conceal poor performance and/or to earn performance-based anizational criminals falsify financial statements to obtain loans or to inflate a stock they plan to sell in a “pump-and-dump”scheme.Methods of financial statement schemes range from fictitious or fabricated revenues;altering the times at which revenues are recognized;improper asset valuations and reporting; concealing liabilities and expenses;and improper financial statement disclosures.Global Regulatory Action for Corporate and Accounting ReformsIn response to corporate and accounting scandals,the effects of which are still being felt throughout the U.S.economy,and in order to protect public interest and to restore investor confidence in the capital market,wmakers,in a compromise by the House and Senate, passed the Sarbanes-Oxley Act of2002.President Bush signed this Act into law(Public Law107-204)on July30,2002.The Act resulted in major changes to compliance practices of large U.S.and non-U.S. companies whose securities are listed or traded on U.S.stock exchanges, requiring executives,boards of directors and external auditors to undertake measures to implement greater accountability,responsibility and transparency of financial reporting.The statutes of the Act,and the new SEC initiatives that followed[1,4,8,12,15],are considered the mostsignificant legislation and regulations affecting the corporate community and the accounting profession since1933.Other U.S.regulatory bodies such as NYSE,NASDAQ and the State Societies of CPAs have also passed new regulations which place additional burdens on publicly traded companies and their external auditors.The Sarbanes-Oxley Act(SOA)is expressly applicable to any pany registered on U.S.exchanges under either the Securities Act of1933or the Security Exchange Act of1934,regardless of country of incorporation or corporate domicile.Furthermore,external auditors of such registrants,regardless of their nationality or place of business,are subject to the oversight of the Public Company Accounting Oversight Board(PCAOB)and to the statutory requirements of the SOA.The United States’SOA has reverberated around the globe through the corporate and accounting reforms addressed by the International Federation of Accountants(IFAC);the Organization for Economic Cooperation and Development(OECD);the European Commission(UC); and authoritative bodies within individual European countries.International Federation of Accountants(IFAC)The IFAC is a private governance organization whose members are the national professional associations of accountants.It formally describes itself as the global representative of the accounting profession, with the objective of serving the public interest,strengthening theworldwide accountancy profession and contributing to the development of strong international economies by establishing and promoting adherence to high quality standards[9].The Federation represents accountancy groups worldwide and has served as a reminder that restoring public confidence in financial reporting and the accounting profession should be considered a global mission.It is also considered a key player in the global auditing arena which,among other things, constructs international standards on auditing and has laid down an international ethical code for professional accountants[14].The IFAC has recently secured a degree of support for its endeavors from some of the world’s most influential international organizations in economic and financial spheres,including global Financial Stability Forum(FSF),the International Organization of Securities Commissions(IOSCO),the World Bank and,most significantly,the EC.In October2002,IFAC commissioned a Task Force on Rebuilding Public Confidence in Financial Reporting to use a global perspective to consider how to restore the credibility of financial reporting and corporate disclosure.Its report,“Rebuilding Public Confidence in Financial Reporting:An International Perspective,”includes recommendations for strengthening corporate governance,and raising the regulating standards of issuers.Among its conclusions and recommendations related to audit committees are:1.All public interest entities should have an independent auditcommittee or similar body.2.The audit committee should regularly report to the board and should address concerns about financial information,internal controls or the audit.3.The audit committee must meet regularly and have sufficient time to perform its role effectively.4.Audit committees should have core responsibilities,including monitoring and reviewing the integrity of financial reporting,financial controls,the internal audit function,as well as for recommending, working with and monitoring the external auditors.5.Audit committee members should be financially literate and a majority should have“substantial financial experience.”They should receive further training as necessary on their responsibilities and on the company.6.Audit committees should have regular private“executive sessions”with the outside auditors and the head of the internal audit department.These executive sessions should not include members of management.There should be similar meetings with the chief financial officer and other key financial executives,but without other members of management.7.Audit committee members should be independent of management.8.There should be a principles-based approach to definingindependence on an international panies should disclose committee members’credentials,remuneration and shareholdings.9.Reinforcing the role of the audit committee should improve the relationship between the auditor and the company.The audit committee should recommend the hiring and firing of auditors and approve their fees, as well as review the audit plan.10.The IFAC Code of Ethics should be the foundation for individual national independence rules.It should be relied on in making decisions on whether auditors should provide non-audit services.Non-audit services performed by the auditor should be approved by the audit committee.11.All fees,for audit and non-audit services,should be disclosed to shareholders.12.Key audit team members,including the engagement and independent review partners,should serve no longer than seven years on the audit.13.Two years should pass before a key audit team member can takea position at the company as a director or any other important management positionOrganization for Economic Cooperation and Development(OECD) The Organization for Economic Cooperation and Development (OECD)is a quasi-think tank made up of30member countries,includingthe United States and United Kingdom,and it has working relationships with more than70other countries.In2004,the OECD unveiled the updated revision of its“Principles of Corporate Governance”that had originally been adopted by its member governments(including the U.S. and UK)in1999.Although they are nonbinding,the principles provide a reference for national legislation and regulation,as well as guidance for stock exchanges,investors,corporations and other parties[11,13].The principles have long become an international benchmark for policy makers,investors,corporations and other stakeholders worldwide.They have advanced the corporate governance agenda and provided specific guidance for legislative and regulatory initiatives in both the OECD and non-OECD countries.The2004updated version of“Principles of Corporate Governance”includes recommendations on accounting and auditing standards,the independence of board members and the need for boards to act in the interest of the company and the shareholders.The updated version also sets more demanding standards in a number of areas that impact corporate executive compensation and finance,such as:1.Granting investors the right to nominate company directors,as well as a more forceful role in electing them.2.Providing shareholders with a voice in the compensation policy for board members and executives,and giving these stockholders theability to submit questions to auditors.3.Mandating that institutional investors disclose their overall voting policies and how they manage material conflicts of interest that may affect the way the investors exercise key ownership functions,such as voting4.Identifying the need for effective protection of creditor rights and an efficient system for dealing with corporate insolvency.5.Directing rating agencies,brokers and other providers of information that could influence investor decisions to disclose conflicts of interest,and how those conflicts are being managed.6.Mandating board members to be more rigorous in disclosing related party transactions,and protecting socalled“whistle blowers”by providing the employees with confidential access to a board-level contact.U.S.-EU Cooperation for Corporate Reforms Initially,the European Union resented applicability of U.S.Sarbanes-Oxley Act reforms to European companies and accounting firms operating in the U.S.However, after a series of negotiations,the U.S.and EU authorities have agreed to cooperate and decided to develop a compatible set of regulations.The regulatory bodies on both continents have undertaken a two-way cooperative approach based on effective equivalence of regulation and oversight authorities.Furthermore,member states of the European Union have proposed a code of conduct on the independent auditors whichincludes a five-year auditor rotation requirement.Furthermore,the national governments of the individual European countries have proposed reforms of their corporate laws.For example,in July2002,the British government released a white paper proposing changes to the Company Law,which included harsher penalties for misleading auditors;redefining the roles of the directors;and creating standards for boards in accounting supervision and other disclosure issues.The British government is also reviewing the roles of non-executive directors and is considering the regulation of audit committees.中文译文全球企业会计欺诈与改革行动易卜拉欣·巴达维圣约翰大学摘要最近一波企业欺诈性财务报告激发了全球公司治理和财务报告改革，政府和会计和审计机构在美国和国际上的标准制定机构，包括欧盟委员会，国际会计师联合会;经济合作与发展组织;以恢复投资者对财务报告，会计行业和全球金融市场的信心。
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一、对会计造假行为主体的界定
(一)会计造假的含义
会计造假可分为会计信息的有意造假和会计信息的无意失实。
本文主要涉及会计信息的有意造假，它是指会计活动中当事人．事前经过安排，故意以欺诈、舞弊等手段．伪造
、变造虚假会计信息，使会计信息歪曲反映经济活动和会计事项．以此达到特定利益的集团或个人的不正当违法犯罪行为。
(二)会计造假主体的界定
会计造假主体应包括炮制假账和相关违法乱纪活动的主谋、共谋和执行者。
按照在造假过程中所发挥的作用不同，会计造假主体包括动议者、决策者、操作者和协同者。
造假的动议者是指为会计造假出谋划策的人。
通常是单位财会部门的负责人．在造假过程中往往扮演替导演的角色。
造假的决策者是指有权决定会计造假实施的各级领导人。
决策者既可以是领导者个人．也可以是领导层集体，是会计造假的最大受益者。
造假的实施者是指拥有职务便利、能够接触会计凭证、帐薄、报表等资料，亲自实施和完成会计造假的人员。
它不仅包括有关会计人员、出纳人员，而且还包括相关的采购人员、销售人员、保管人员和统计人员。
造假的协同者是指从某些方面策应、配合造假的人员。
既包括在造假之初为之提供方便者．如某些财会人员为造假积极出谋划策，提供信息
及技术方法和手段，与领导共同设计防范检查的对策和措施：也包括在造假事实发生后为其掩饰、布防、通风报信和提供伪证等人员。
值得说明的是，在不同的造假案件中．造假主体的人员构成不尽相同．相关人员在造假过程中所承担的职资和所发挥的作用也不一样。
二、作为企业的经营者，对虚假会计信息的出笼和传播有着较为复杂的心态
(一)“高指标”诱出假数字
前些年在企业和主管部门还没有完全脱钩的情况下，一些厂长经理迫于经营业绩的考
核压力年年把销售、利润当做最紧要的“任务”抓，实行以“高指标”“乌纱帽”的考核
办法，在这种压力下，经营者不粉饰报表、不编造假数字就难过考核关。
在企业内部实行
以盈亏数字论功行赏的办法。
于是便有了“造假数字”这一“良方”。
而近几年，在各种利益关系的诱导下，一些企业在编制会计报表时“对症下药”：贷
款时夸大资产，掩饰坏帐；报税时隐瞒利润，销售缩水；上报成绩时粉饰业绩，掩盖问题
逃债时隐藏资产，虚列负担；改制时，资产剧降、利润变负。
私营企业则是千篇一律的造假模式，开“阴阳发票”、虚开增值税票、隐藏收人，惟
一的目标就是逃税、逃税、还是逃税!经营者既深知造假之风有害无益，又自觉不自觉地参
与和支持会计造假有的管理人员坦然地说，会计造假形成的不正之风使得公平竞争遭到破
坏不是造假者深受其害，而是谁不做假谁吃“哑巴亏”，因而大部分造假者都是心存侥幸，相互仿效，只是造假的程度不同罢了。
(二)假业绩会引出“金凤凰”
事实上，会计造假就像“臭豆腐”，闻着臭吃着香。
这就使企业陷人了“服喜得喜，
报忧得忧”的怪圈。
因为不少经营者有着“依靠虚假数字出政绩，追求数字真实丢官位”
的教训。
在经营业绩实“一票否决权”的情况下，有人就因造假造出了“政绩”，而使得
企业“突飞猛进”，个人不断“进步”，这就使人产生了“撑死胆大的，饿死胆小的”的
活思想。
当被问及怕不怕浮夸造假漏馅而遭处分，不少人不置可否，一位知情管理人说：“会
计包装，人所共知，但到目前为止，一般还很少追究过任何造假者的责任。
别的单位能这
样做，我也这样做。
到手的荣誉和实惠谁也不会不要。
”看来，会计打假目前尚缺乏应有
的力度，大部分造假者都各有“招数”，并没有多少后顾之忧。
同时，不少经营者也反映
，有的上级领导习惯浮在上面听汇报，不察实情，听喜不听忧，也是助长会计造假的原因之一。
(三)想揭“疮疤”又怕疼
会计造假已是众人皆知的一个社会“疮疤”，为啥没人愿揭，原因大致有三：
1、“从众心理、法不责众”
不少经营者反映，刚开始造假玩虚时，还有些担心，只是打打“擦边球”，怕脱离实
际，但后来发现周围许多企业都在造假，自己也就心安理得。
大家都假就好办了，板子又不会打在一个人屁股上。
2、“水涨船头高，后任不认前帐”
一些企业管理者抱怨说：前任已经把数字浮夸上去了，现在想实事求是都不可能了。
3、“大家都包装，老实就吃亏”
经营者们最普遍的心态是担心报真实信息吃亏。
一方面，考核企业的主要依据是看“
帐面数字”，而不是看你是否说真话，另一方面，数字若真实了，税收就要增加，企业盈利受影响。
这一点也是目前企业造假的主要目的。
三、作为虚假会计信息的直接编撰者，会计人员对此苦不堪言
(一)“饭碗”为重
尽管所有的虚假会计数字都出自会计人员之手，但绝大多数会计人员都谈“假”色变。
一位会计人员直言不讳：学校学了几年会计，工作后还在“继续教育”，谁不想做一名出色的会计，但“饭碗”掌握在领导手里，让你造假，你敢拒绝吗?你不会作假谁还要你做会计?对此，所有受访会计人都有同感。
不少会计人员就是因为对造假心有余悸而与领导“
离心离德”最终被“炒鱿鱼”。
因而多数会计人只好为保住自己的饭碗而采取让步行为，有的甚至主动为造假出谋划策。
(二)“准则”蜕变
会计曾经被赋予为国家和企业站岗放哨的经济卫士，常以“铁算盘”、精打细算为衡量标准。
如今，在经营者看来“准则”彻底改变了，社会上一些地方和部门会计的行业标
准，不再只看如实记帐算帐了，多看你会不会灵活做帐，实际上就是看你能不能造假、诱资、偷税了。
个别企业从“出生”就是假的，注册资本在验资领取工商执照后便不复存在，其会计
帐面始终挂在“其他应收款”帐下。
甚至认为会计账务越乱就越好做手脚。
一些公司尤其
是私营企业就更黑，混乱、虚假到了一定程度，就把老公司关掉，重新注册一家新公司，再揭开新的骗人序幕。
四、防范对策
(一)充分发挥产权明晰在规范会计管理活动中的作用
产权是企业取得市场法人资格的基本条件，产权的明晰为会计信息目标的实现创造了重要条件。
允许和鼓励会计主体根据会计交易费用的高低，自由地选择会计规范组合方式，充分发挥会计规范的激励、约束及资源配置的功能，为企业内部约束、激励机制的建立创造基本条件，这一切又有利于保证会计信息质量。
由于企业内部存在多层次的委托代理关系，理顺各方的关系，可以避免会计造假行为的发生。
为此应建立职业经理人市场，将竞争机制引入企业经营者的任命中，建立职业经理人档案，从聘任及业绩等方面，对其能
力和道德进行评价，使其自觉地对自己的行为负责，包括防范会计造假在内的道德约束，从而形成有效的市场约束机制。
(二)建立健全内部控制制度体系
内部控制制度是现代管理制度的重要组成部分，对明确和规范企业各部门、各环节甚至各岗位的职责和行为，对提高管理效率、保护资金的安全和完整等，都具有十分重要的作用。
由于企业各种经济问题，都会在会计上得到不同程度的反映和体现，所以内部控制制度体系在很大程度上能够防范会计造假，预防假帐发生。
企业应根据自己的实际情况，
建立适合本企业的内部控制制度，贯穿于企业治理结构的始终。
企业治理结构是促使内部
控制有效运行，保证内部控制功能发挥的前提和基础，内部控制在治理结构中成为企业所有者实现经营管理目标，完成受托责任的一种手段。