会计信息失真外文文献译文及原文
是资产减值还是会计信息失真【外文翻译】
外文翻译原文Impairment of Assets or Impairment of Financial Information?Material Source: Author:Emily Giannini ABSTRACTThis paper begins with overviews of the Statements of Financial Accounting Standards (SFAS) No. 144 and No. 142 as they pertain to impairments. Subsequent to the overviews, a conceptual evaluation considers how the impairment standards are related to various components of the conceptual framework, including reliability, relevance, and various components within and related to these two characteristics. Incorporated into the discussion is SFAS No. 157 and current fair value measurements in accounting. Controversies surrounding SFAS No. 144 and No. 142 are discussed and companies that have incurred impairment losses or conduct impairment testing on a regular basis are presented. All components of this paper are directed to an analysis of the costs and benefits of impairment testing and the possible result of the trade-off.INTRODUCTIONAs stated in the Financial Accounting Standards Board’s (FASB) Statement of Financial Accounting Concepts (SFAC) No. 1 (1978) , a primary objective of financial reporting is to, “ provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit and similar decisions…in assessing the amounts, timing, and uncertainty of prospective cash receipts…” Further, “financial reporting should provid e information about the economic resources of an enterprise, the claims to those resources…and the effects of transactions, events, and circumstances that change its resources and claims to those resources.” (FASB 1978, Page 5).When long-lived assets are impaired (the fair value of the asset is less than book value), the resources of a company have changed in value. Thus, it is considered important to inform external users, such as creditors and investors, of the change in financial information and to provide them with relevant information. As a result, asset write-downs may provide useful information as to an asset’s value,decline in value, and the significance of the decline in regards to how it may affect users of the financial information. If write-downs are important because they show assets at fair value, however, what about write-ups? If assets have increased in value might this be just as important to external users as a decrease in value?While the principle of conservatism suggests that a write-up not be recorded, the value of writing assets down but not up may be more costly and detrimental to decision making than it is beneficial. Further, several other controversial issues regarding impairment losses support the need for better guidance and, perhaps, a complete move to or away from fair value reporting. This paper will address some of these controversial issues, along with the real impact impairment testing and losses have had on companies. In all, the ultimate question to consider is do the benefits of impairment testing truly outweigh the costs?The impairment and write-down of long-lived assets and goodwill is an ongoing topic that has been considered, and modified in recent years. In June, 2001, Statement of Financial Accounting Standards (SFAS) No. 142, Goodwill and Other Intangible Assets, was released. The statement addressed how intangible assets acquired individually or with a group of assets, should be accounted for initially in financial statements. The statement also changed the approach to how goodwill and some other intangible assets are accounted for following their initial recognition. Under previous guidelines, goodwill was amortized, causing the reported book value to decrease in a consistent manner over time. With the release of SFAS No. 142, however, goodwill could no longer be amortized. The mandated change from amortization to impairment testing was primarily due to the fact that financial statement users indicated that goodwill amortization was not useful in analyzing investments.As intangible assets are an increasingly important economic resource for many enterprises, analysts and users of financial statements have expressed the need for better information about intangibles. Thus, SFAS No. 142 modified previous accounting guidelines to address the need for better and more useful information.Two months after SFAS No. 142, Statement of Financial Accounting Standards No. 144 (2001), Accounting for the Impairment or Disposal of Long-Lived Assets, was released. This statement superseded FASB Statement No. 121 (1995) but retained the primary focus of SFAS No. 121. As indicated in both SFAS No. 121 and No. 144, an impairment loss is only recognized if the carrying amount of a long-lived asset is not recoverable from its undiscounted future cash flows. Theimpairment loss and write-down is then measured as the difference between an asset’s carrying amount and fair value.Although the statements have a different primary focus, both act as guidelines in determining the frequency and circumstances of impairment testing, the level to test for impairment, the steps involved in the test, and the measures in determining and disclosing a write-down. The statements were created to improve financial reporting and to make the impairment of long-lived assets a better fit with the conceptual framework. Thus, SFAC No. 2, Qualitative Characteristics of Accounting Information, can be used to evaluate SFAS No. 142 and No. 144.The first part of this paper will provide an overview of SFAS No. 144 and 142 as they apply to the impairment of long-lived assets, goodwill, and other intangible assets. Following the overview, a conceptual evaluation will consider impairments as they relate to the conceptual framework of accounting and fair value measurement. In the final section, a practical application of write-downs will be presented with real businesses that have tested for or recorded impairment charges due to a variety of circumstances.OVERVIEW OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 144Statement of Financial Accounting Standards (SFAS) No. 144 classifies long-lived assets into three categories: (1) assets to be held and used, (2) assets to be disposed of other than by sale, and (3) assets to be disposed of by sale. As the first part of this section will focus on the impairment process for long-lived assets, the most applicable category is long-lived assets to be held and used. First, indicators to test for impairment will be discussed. The next part will consider the level at which testing is performed. Following these parts are discussions on measurement, allocation, and disclosure of an impairment loss. Through consideration and examination of these components, along with an overview of SFAS No. 142, the impairment process can be better understood and applied to the conceptual framework of accounting.Indicators for Impairment TestingFor long-lived assets to be held and used, impairment is defined as the condition that exists when the carrying amount of a long-lived asset or asset group exceeds its fair value (FASB 2001b, Paragraph 7). While an impairment test is necessary when it is probable for any reason that the carrying amount may exceed fair value, certain circumstances or indicators suggest that carrying amount may notbe recoverable. Listed in SFAS No. 144, Paragraph 8 (FASB 2001b) are the following indicators that an asset or asset group may be impaired:a. A significant decrease in the market price of a long-lived asset (asset group),b. A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition,c.. A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator,d. An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group),e. A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group), orf. A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life.Any of the above circumstances suggest that the asset (asset group) may not be at the value it was once identified at, and the company may have an impairment loss. Moreover, these indicators require that an asset or asset group be tested for recoverability. According to Reinstein and Lander (2004, 401), these provisions suggest that there is a significant chance (greater than 50% probability) a company will dispose of the asset before the end of its previously estimated remaining useful life.Level of TestingPrior to testing an asset or asset group for impairment, the lowest level at which cash flows can be measured must be determined. As discussed in Paragraph 10 of SFAS No. 144 (FASB 2001b), assets are first grouped by identifiable cash flows that are largely independent of the cash flows of other assets and liabilities. Impairment testing is then completed at this level.In estimating future cash flows, the useful life must be determined for the asset or asset group. According to Paragraph 18 of SFAS No. 144 (FASB 2001b), this remaining useful life of an asset group is based on the remaining useful life of the primary asset of the group. The primary asset is defined as the tangible asset being depreciated or intangible asset being amortized that is the most significant component asset from which the asset group derives its cash-flow-generatingcapacity. If the primary asset is not the asset of the group with the longest remaining.译文是资产减值还是会计信息失真资料来源：作者：Emily Giannini1 摘要本文首先以综述方式从财务会计准则（SFAS）的第144条和142条对于减值的规定入手进行陈述，以概述方式阐述后一个概念性的评价准则的减值，考虑减值准则如何与各个组件构建成一个概念框架，包括可靠性、相关性及与这两个特性有关的其他组件。
中小企业代理记账外文文献翻译2014年译文3100字
中小企业代理记账外文文献翻译2014年译文3100字XXX in small and medium sized enterprises (SMEs)。
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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。
小型私营企业的强制性会计信息披露失真外文翻译(可编辑)
小型私营企业的强制性会计信息披露失真外文翻译外文翻译Mandatory Accounting Disclosure by Small Private CompaniesMaterial Source: Forthcoming, European Journal of Law and EconomicsAuthor: Benito Arru?adaThis article analyzes how mandatory accounting disclosure is grounded on different rationales for private and public companies. It also explores technological changes, such as computerised databases and the Internet, which have recently made disclosure of company accounts by small companies potentially less costly and more valuable, thanks to electronic filing and universal online access to credit information systems. These recent developments favour policies that would expand the scope of mandatory publication for small companies in countries where it is voluntary.They also encourage policies to reduce the costs and enhance the value of disclosure through administrative reforms of filing, archive and retrieval systems.Survey and registry evidence on how the information in the accounts is valued and used by companies is consistent with these claims about the evolution of the tradeoff of costs and benefits that should guide policy in this area.Mapping costsPublishing company accounts involves substantial private costs. These include the direct administrative cost of preparing and filing the accounts. There may be other less direct costs, as publication may cause a competitive disadvantage for the disclosing firms, which may damage their incentives to invest. A third type of private cost is the loss of personal privacy Administrative costsThese costs are not trivial, as revealed by the lack of compliance observed when enforcement is lenient, as in Germany Weilbach, 1991: 800 or The Netherlands Bolle, 1996. It has been argued that to avoid the costs of mandatory publication some firms are willing to do substantial restructuring Barry, 2006, and publication avoidance has played a role in some massive changes in organisational form Maijoor, 1996. Furthermore, mandatory disclosure may also interfere in the optimal choice of safeguarding instruments Gore, Sachs and Trzcinka, 2004 But the size of these costs is open to question, at least for most firms. First, the direct cost of compliance is small. The cost of preparing the annual accounts is low as the public accounts are now a standard by-product of any accounting software, which is in any case indispensable for managerial and tax accounting. Accounting software packages simply reorganize the data and automatically prepare different sets of accounts which follow the different formats required for managerial purposes, tax complianceand, when so required, public filing. A main reason why this holds even for micro companies is that the complexity of tax compliance leads entrepreneurs to purchase all these bureaucratic services, therefore benefiting from specialization advantages and scale economies.Furthermore, the cost of filing the accounts can and should be minimised by extending the use of new technologies electronic filing, extending the use of simplified accounts and eliminating useless procedures such as notarising the signature of the company representative. In general, given that company accounts are not subject to any substantive review by the registry, it is relatively easy to automate the process.Publishing financial accounts also incurs additional costs for administering and regulating the disclosure, as well as for filing and processing the information. To the extent that these services are financed by the filing firms, most of these costs are the same as those analysed in the previous paragraph. However, examining their structure is worthwhile because it suggests that even a substantial drop in account publication might reduce costs little for two reasons. First, investments by public registries, to make account filing possible and to manage the information flow, and by private firms, to capture and exploit the information, are mostly sunk costs and therefore irrelevant in the short run. Second, because both filing and exploiting the files offer substantial economies of scale. Therefore, many costs would be incurredanyway to serve the non-exempted firms and those which voluntarily decide to continue filing their accounts.Lastly, part of the cost savings obtained by not filing the accounts would disappear, as all firms would be repeatedly required to provide more specific information to different agents. Such demanders of information would not only be their several banks and suppliers this demand could be satisfied by voluntarily disclosing, but also public agencies which would stop relying on the public record of accounts if this became substantially less complete and would start building additional databases as well as enlarging their current demand of information from firms.Of course, national governments could avoid this new demand for information by implementing mandatory disclosure.Distortion of competitionPublication of accounts might also cause private costs to the disclosing firm by informing its competitors, which might also distort competition. However, this effect seems unlikely to be substantial when small companies are involved. At least, these costs are clearly smaller than those of the disclosure now commonly required from public companies.A useful comparison would be that between the impact of publicly filing the annual accounts with that of announcing, for instance, the cancellation of a research programme. Doubt remains on this point, however, not for the micro companies considered by the European Commission butformedium-sized or even large private companies, for which disclosure may be quite sensitive, given their size and presence in concentrated and differentiated markets.The lesser competitive effects for smaller firms are confirmed by the results of a survey conducted in October 2007 among Spanish users of a business information system, the codebook and results of which are shown in Table 1 question 5:You use our services to get information on… mark one or several responses: Suppliers 1,513 25.54% 205 Clients 5,092 85.96% 558 Competitors 2,501 42.22% 309. The survey was conducted by a major provider of online credit information for small firms in a large EU country. It was conducted online on October 25-26, 2007 by sending 74,862 emails to a random sample of registered users, offering each of them a free credit report market price 13.92 if they answered the survey. A total of 5,924 users filled in the survey in 24 hours, with a response rate of 7.91%. Most of the respondents were small firms According to the survey, the percentage of firms which use the service to find out about competitors, given by the third answer, decreases significantly with the size of the user firm, as suggested by the differences in average use between groups of firms of different size. This is confirmed by the positive coefficient obtained for the Firm Size variable in the econometric estimation in which the dependent variable is Competitors, a binary variable equal to one when the firm uses the service to gain information on competitors zero.Nor does the fact that outlets in vertically integrated networks would be subject to different reporting requirements seem to create a significant cost difference. Franchised outlets publish their accounts when they are incorporated as companies, while vertically integrated outlets do not need to do so when they are mere divisions of the franchising firm. The potential difference in disclosure costs seems a trifle when considering that different rules apply to both types of vertical structures in matters such as resale price maintenance, collective bargaining or corporate tax rates.Privacy costDamage to privacy, considered as a highly significant cost by some authors e.g., Barry, 2006, is elusive and difficult to evaluate. The fact that most positive law does not grant privacy rights to corporations could be interpreted as an implicit social judgement whereby, overall, such privacy costs are not social costs. Two reasons may help in explaining why. First, a substantial part of the demand for company privacy is directed at tax evasion and fraud and therefore has little merit from a social perspective. Second, and closer to our case, it is doubtful that companies should be held to a lower standard of publicity than individuals. For individuals, most modern legal systems now protect privacy on financial matters but require publicity of the most important assets and liabilities: property rights on real estate, valuable movable goods, suchas automobiles, and even some financial assets, as with holdings in public companies. Notice that publicity on real property often refers not only to ownership rights but also to mortgages. The consequence is that the most valuable assets in the “balance sheets” of individuals are made public. In this context, exempting legal persons from publicity would allow them to hide property by means of legal entities incorporated for the sole purpose of holding property, a practice that is already widespread in the EU for hiding cross-border real estate purchases from the tax authorities.译文小型私营企业的强制性会计信息披露失真资料来源:欧洲法律与经济学期刊作者:Benito Arru?ada本文分析了上市公司与非上市公司建立在不同的原理上的强制性会计信息披露。
250.D我国上市公司会计信息失真现状及对策外文翻译
这项计划的问题是，为什么不贷款人员支付最终盈利该贷款，而不是它的起源费。'根据贷款盈利将奖金优势给予贷款人员奖励，寻找良好的信用风险，贷款，销售较高的预期值。换句话说，这样的性能衡量标准将提供给一些人员贷款的激励机制。不过，这项计划也将给予更大的信贷风险，因为许多事情可能发生在债务人基本上不知道贷款的背景下。在这种情况下，风险和失真之间的权衡是赞成作低风险和较高的失真的决策的。
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外文译文
院（系）经济管理学院专业班级 Nhomakorabea学生姓名
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许多组织的最大价值是不能用于激励计划的。在私人控股公司，该组织的未知的财务价值，它是可能不是所有人的目标。相反，其目标是要最大限度地提高业主的实用工具，组织的事业显然不是一个收缩性能的措施。
这种非收缩组织价值的问题更体现在非营利性组织和政府机构。在这种类型的组织，甚至有可能不会为了使管理人员同意，而指定该组织的目标。这些组织通常的特点是不能使用基于股票的激励设备，以及在良好的组织目标的情况下阻碍有效的绩效评价体系设计。如果高层的目标不知道，那么如何衡量该组织个别员工的表现？下面我会说是在界定“良好”的非营利组织的绩效措施中，困难的一个原因是疲弱的奖励措施，经常组织这种类型的奖励措施，其功能失调的后果，往往发生在这T些类型的组织尝试使用奖励后。
(完整版)哈佛分析框架外文文献及翻译
经营分析与估值克雷沙·G.帕利普保罗·M.希利摘自书籍“Business Analysis and Valuation”第五版第一章节1.简介本章的目的是勾勒出一个全面的财务报表分析框架。
因为财务报表提供给公共企业经济活动最广泛使用的数据，投资者和其他利益相关者依靠财务报告评估计划企业和管理绩效率。
各种各样的问题可以通过财务状况及经营分析解决，如下面的示例所示：一位证券分析师可能会对问：“我的公司有多好？这家公司是否符合我的期望？如果没有，为什么不呢？鉴于我对公司当前和未来业绩的评估，该公司的股票价值是多少？”一位信贷员可能需要问：“这家公司贷款给这家公司有什么贷款？公司管理其流动性如何？公司的经营风险是什么？公司的融资和股利政策所产生的附加风险是什么？“一位管理顾问可能会问：“公司经营的行业结构是什么？该策略通过在工业各个企业追求的是什么？不同企业在行业中的相对表现是什么？”公司经理可能会问：“我的公司是正确的估值的投资者吗？是我们在通信程序中有足够的投资者来促进这一过程？”财务报表分析是一项有价值的活动，当管理者在一个公司的战略和各种体制因素完成后，他们不可能完全披露这些信息。
在这一设置中，外部分析师试图通过分析财务报表数据来创建“中端信息”，从而获得有价值的关于该公司目前业绩和未来前景的展望。
了解财务报表分析所做的贡献，这是很重要的理解在资本市场的运作，财务报告的作用，形成财务报表制度的力量。
因此，我们首先简要说明这些力量，然后我们讨论的步骤，分析师必须执行，以提取信息的财务报表，并提供有价值的预测。
2.从经营活动到财务报表企业管理者负责从公司的环境中获取物理和财务资源，并利用它们为公司的投资者创造价值。
当公司在资本成本的超额投资时，就创造了价值。
管理者制定经营战略，实现这一目标，并通过业务活动实施。
企业的经营活动受其经济环境和经营战略的影响。
经济环境包括企业的产业、投入和产出的市场，以及公司经营的规章制度。
企业会计信息化研究外文文献翻译最新译文
文献出处: T Vatuiu. The study of enterprise accounting information [J]. Annals of the University of Petrosani, Economics, 2015, 5: 201-208.原文The study of enterprise accounting informatizationT VatuiuAbstractThe development of information technology is accompanied by the rise and popularization of computer and the emergence and development, the original computer is applied to the finance department handling accounting business, enterprise information since birth is the accounting information into the center, that is to say, the success of accounting informationization construction is directly related to the success of the enterprise informationization strategy. In the enterprise implementation of accounting information system is conducive to further standardize the operation of the enterprise funds, for the enterprise management decision makers to provide real and effective reference data, in a rapidly changing market competition to accurately grasp the market changes, better management combined with the actual enterprise decision-making, to achieve the optimal allocation of resources and benefits.Keywords: enterprise; Accounting informationization; ERP1 IntroductionWith the development of computer information technology and penetration in the social each domain, the information technology is more and more attention, so information technology is also naturally become the important driving force of economic development. At present, the world has become a global village, networking and globalization has become the main trend of world development, starting in the 1980 s, countries began to make the informatization development strategy adjustment and as an important support power, promote the development of national economy, also took to the formal information construction development road, national policies, the informationization construction as an important part for a period of time in the future of the country's development goals, and to promote and facilitate the process ofthe country's enterprise information construction, to lay a solid position in the market competition.Enterprise as the important pillar of national economy growth, closely related to the development and growth of the national economy informatization as the subsystem of the national informatization, is the surest way to achieve modernization of the enterprise, therefore, only to promote the enterprise information, to better promote the national economic information.2 The concept and related theories of enterprise informatization2.1 The meaning of enterprise informationAccounting information is the wide application of information technology in the accounting work, the development of information resources, the use of information technology to promote enterprise to develop the economy and improve the economic benefit, and to provide comprehensive information services to various aspects of the process. The main content of the accounting information is to establish a system of accounting information and accounting information system is the main part of enterprise information system, the basic law of development is consistent with the enterprise information system. Accounting informationization is popular in recent years a noun, it is different from the accounting computerization, is to cater to the information society and the application of a new word, it has realized the accounting and the integration of information technology, is the enterprise management in the new period of main channel of information for policy makers, and effectively solve the accounting computerization existence island phenomenon is an important way, is conducive to standardize the procedures of accounting management and enhancing the market competitiveness of the enterprise. Accounting information is the key of enterprise informatization construction and most important, to the enterprise overall information-based construction and implementation plays an important role in success.2.2 ERP concepts and related theoriesERP (Enterprise Resource Planning) refers to an Enterprise Resource Planning system, it is GartnerGrouP companies in the United States in 1990.It will enterpriseplanning, management, marketing, finance, purchasing set at an organic whole, to the customer's needs and the activities of the enterprise goal to unify, to all the enterprise resources integration into a dynamic complete supply chain. The core of the ERP is the management of the enterprise is an organic whole, emphasized the ERP is an enterprise's lean management and lean production, realized the unity of advance planning and afterwards. Use of ERP software system to realize the coordination and control of each department, make the business process tends to rationalize, to better achieve department the input for the optimization of the reconstruction to lay the work, is the enterprise continuously self-assessment and important way to improve management.ERP has experienced four stages of development, its core is to realize the management thoughts of the entire supply chain comprehensive dynamic effective management and control. In particular, mainly includes three aspects of thought. One is reflect of the whole supply chain resources comprehensive management thoughts. Today is the era of win-win cooperation, enterprise competition is, in fact, to a certain extent has evolved into a competition between the supply chain and another supply chain problems, enterprises should not only know the optimal configuration of their resources, also need to coordinate the advantage of other resources, such as with suppliers, customers, and the relationship between the sales network and so on, thus to the all-round development of the enterprise into a dynamic system, and to effectively implement the management of the enterprise supply chain is a dynamic and control. Tt is to embody the lean production, concurrent engineering and virtual manufacturing management thinking. The core of the ERP system shown above all is lean production. Is all supply chain partners into the overall production process, to establish the enterprise and the interests of customers, suppliers and other partners sharing mechanism, form an integral part of the supply chain. Followed by agile manufacturing, when there is new on the market opportunities and business partners can't meet, can rapidly form a virtual factory, thus realize products in the limited time and resources optimization configuration, enterprise in market activity, high quality and diverse and flexible. Then, it is reflected in advance plan to control the overallmanagement of thoughts later. ERP enterprise production planning, logistics demand plan, sales plan, budget and human resources plan integrated into a whole system, and successfully realized the centralization and unification of various plans for formal management. In addition, the ERP system of the transaction to the relevant accounting synchronous records, ensure the cash flow and logistics of synchronization and consistent, can understand the ins and outs of money thus to control and management in a timely manner.3 Enterprise informatization development present situationFrom the perspective of the development of accounting information system, the early of the accounting information system is mainly the financial and reporting software, solve and manage the daily accounting and report processing, the financial department are introduced corresponding accounts receivable and payroll data system. But the period of the establishment of the accounting information system often do not pay attention to economic benefits, in the process of actual operation on data processing is also a lack of control, as a result, the user for the accounting information system is still in the stage stay at a respectful distance from sais the further development of the computer in the world and popular, wins initial success in accounting information system in the financial sector, then gradually developed, and the accounting information system in other department managers also begin to pay close attention to the information system of investment benefit, at this point, an enlarged the scope of information system, in addition to the accounting information system, also including the personnel information system, marketing information system and logistics information system, after that, the accounting information system to the widespread popularity and spread of development stage, the stage by the managers convene the different functions of the overall planning, and set up a special information management center of internal control activities, to start the project management system, since then, the accounting information system on the right track.3.1 Accounting network systematization degree is lowAccounting information is the premise of accounting network, according to relevant data shows: enterprise all serious resource waste. This is mainly because thenetwork degree applied in enterprise accounting system is too low. Enterprise data submitted too many mistakes. This is mainly because the typing errors in the process of data transmission, computer fault, and other factors. Enterprise cannot very good coordination between different departments. Only in the financial sector, mainly because the accounting software applications cannot be good coordination with other departments.3.2 Insufficient understanding of ERP systemFirst, many enterprise ERP system is regarded as the common office software, rather than use it as an integral part of the management system to run, the myth has led to many enterprises will be the construction of the ERP investment focus in ERP software system, and neglect to personnel training and the adjustment of the system process. Second, insufficient understanding of ERP's return on investment. Many small and medium-sized enterprise knowledge of ERP system there is a big deviation, either the ERP system is considered to be the panacea to solve the problem of enterprise all, don't think it's not much value to the enterprise, can objectively evaluate the value of the ERP system makes the ERP investment return expectations appeared larger gap. Third, the lack of understanding of the function of ERP system, think that ERP system is the simple use of inventory, logistics and financial system, not the whole development of the enterprise management planning together, through the system dynamic adjustment to realize the unification of the whole enterprise management.3.3 The accounting business process is not standardEnterprise accounting information system from accounting subject classification, the accounting information collection, selection, summary, but the current implementation, accounting information system provides information far cannot satisfy the needs of corporate decision makers, so that the accounting activities became independent departments in operation, the data generated by the natural and the business sector has been out of line. Enterprise after the implementation of accounting information system, simply by using the computer instead of manual accounting, and failed to change from the whole enterprise accounting businessprocess, did not realize the fundamental process reengineering. And in practice, enterprise capital is seriously lagging behind the logistics information, thus causes the enterprise business process can't satisfy the need of real-time control in time, nature of accounting information and enterprise management state of point-to-point statistics, provide to the enterprise information management and the policy makers also loses the relative authenticity, the reliability of the information quality decline.4 ConclusionAccounting informationization is the enterprise informatization of the central nervous, many enterprises in the construction of informatization, often based on accounting information into a breakthrough, the accounting information is the core of enterprise informatization enterprise accounting information is an ongoing process, the goal is to set up the enterprise decision support system, decision-making for real-time, accurate and complete the production and transmission of information, realize the optimal allocation of resources, the rational flow of value; Help enterprises to quickly make the right decisions, in the harsh competition environment to survive and continue to grow stronger. Companies must also be on the outer and inner risk of the enterprise effective management and control, only through the implementation of the strategy analysis in the process of small and medium-sized enterprise accounting information system analysis, and can effectively deal with accounting information, accounting information system, internal control and external risk management, and to better promote the small and medium-sized enterprise accounting information system to realize healthy and sustainable development.译文企业会计信息化问题研究T Vatuiu摘要信息化的发展是伴随着计算机的兴起和普及而出现和发展的，最初计算机是应用于财务部门处理会计业务的，企业信息化从诞生开始就是以会计信息化为中心的，也就是说会计信息化建设的成功与否直接关系到企业信息化战略的成功。
会计信息失真外文文献翻译2014年译文3300字
文献出处：Beck T. The Study of Accounting Information Distortion in Small and Medium Enterprise [J]. Journal of Banking & Finance, 2014, 30(11): 30-43.（声明：本译文归百度文库所有，完整译文请到百度文库。
）原文The Study of Accounting Information DistortionIn Small and Medium EnterpriseAuthor: Beck T.AbstractSecurity market, in fact, is information market, and the timeliness, fairness and completeness of account information is the foundation of public confidence to the market. The falsehood of accounting information strongly influents whether security market can work well. With introducing Coherence Theory and Procedural Rationality, the article redefines fairness and falsehood of accounting information, then analysis the issue from perspective of Game Theory.As to the concept of fairness of accounting information, the article integrates Procedural Rationality with Coherence Theory. That is, the accounting information can be deemed true only if the procedure and institution of accounting rule-making are rational and the accounting information is produced and disclosed strictly according to the rules.From previous definition, the falsehood of accounting information can be defined as following two: if the procedure and institution of accounting rule-making are irrational, the accounting information is in falsehood even though it is produce according to rules and standards. Besides, if the rules and standards are of high quality, but not obeyed, the accounting information is also in falsehood.Keywords: Accounting Information, Game Theory, Procedural RationalityRationality is one of presumptions in economics, which means human beings always make decision which can maximum his or her interests. And the presumption restricts the areas, where the methods in economics can be used. Therefore, it is necessary to refine the study areas. The article is to study on the falsehood of accounting information induced by rule constitutors and executors who have incentive not to follow the procedure of rule-making and implementing when institution and procedure are irrational. According to categories of falsehood of accounting information, the article is foc used on player’s actions and strategies under irrational institution and procedure which lead to the institutional and intended falsehood. So the behavioral falsehood and falsehood led by humane-beings’ limited rationality are excluded.During the process of accounting rule-making, different game players have different claims for accounting information according to their own interests. They have their own payoff functions, and have different request for accounting standards. The parties will make the rules partial to themselves and advocate their own requests from their own position and interest. The ideal model for accounting rule making is cooperative game with Nash equilibrium of sub-game perfect-ness under dynamic and completely-informative environment. It is more costly for rational men to breaking the equilibrium than keeping under such circumstances. Then it becomes Pareto Perfection when nobody wants to break up. However, the ideal model is hard to attain. And conditions are needed to provide to get close to the ideal model. That is to say, a set of rational institution and procedure must be set up to guarantee all the decisions made by each player maximum the welfare of society. And the rationality of institution and procedure should be embodied by representation of rule-makers and independence of rule-making organization.The structure of corporate governess comes from the conflicts within stockholders and the ones between shareholder and management. Accounting information is the warranty for shareholder to split up profits, and thetrack record on management’s performance. In practice, it is common that management provides accounting information; controlling stockholders get more information at first place; and the potential investors decides their action by watching the movement of stock price and controlling shareholders. The features of the phenomenon are as follow: there is no perfect information between players, the game process is dynamic. Based on these features, the author builds up dynamic model with imperfect information, and makes the conclusion that minority only cares about the payoff of majority, the majority considers their own interest and the payoff of the management, the management needs to think of the payoff of the majority, the minority and their own. The factors influencing their actions are given. In reality, it is impossible for government regulatory department and the management to make a coalition. And the sequence of the game is not as clear as the one in the game between shareholders and management.Therefore, a static model with imperfect information is founded. Deducing from the model, government regulatory department can ensure the fairness of accounting information by enhancing efforts in supervising, raising the social benefits and rewards of effective efforts, increasing the punishment of disclosing false accounting information and so on.During the game between management and auditors, currently, the management provides information at first, and then auditor conducts auditing and present auditing statement. There is a clear sequence in the game. And a dynamic model with imperfect information is built up. We concludes that raising the punishment, enhancing the efforts in inspecting and other measures can be done to guarantee the quality of accounting information.By summing up theoretical analysis above, we can deal with the falsehood of accounting information in following ways: consummating the rulemaking procedures; nurturing mature market of controlling shareholders; construct all-round supervising system; enhancing functions of the board; and raising the independence and competence of auditors.The United States of Enron, WorldCom, Xerox and so on a series of accounting scandals, questions about accounting information distortion. The discussion of the rest of the world. The steady development of securities market, not only related to the current performance of listed companies, and investors more expectations about the future of the market development and the establishment of the relevant investment confidence. The key to ensure the stability of this information is the public company accounting information disclosed the question, namely disclosure information must ensure that the securities price timely, accurate and comprehensive to reflect the fundamentals of each listed company management and the risk of the securities market conditions. Only on this basis, the investors to make reasonable expectations about the future, and then make your own risk tolerance of investment options, buy securities for their own preference of the enterprise; Companies, in turn, from investors get the corresponding resource allocation, in this way, the financing costs and risk of the enterprise and the prospect of the business performance, to achieve the purpose of the securities market efficient allocation of resources. And on this basis, the regulatory agencies and governments to find problems in a timely manner, effectively protect the rights and interests of investors, and can prevent market system risks. So the stock market is, in fact, market information, accounting information disclosure is timely, accurate, comprehensive build public confidence in the securities market.Ensure the securities market information disclosure timely, accurate and comprehensive is a long-term and complicated system engineering, it is not includes only the securities regulator information disclosure regulation system is perfect, more depends on whether the corporate governance structure to improve the strengthening the supervision of the stakeholders, accountants and lawyers and other intermediaries can remain neutral and integrity to perform their duties, investment bank or brokerage, conscientious, and securities market regulation legislation whether complete, to ensure fair and effective exercise of judicial supervision, media and social supervision by public opinion effectively in time, the government and corporate relations is an embarrassment and a series of institutional arrangements.Famous economist professor Simon, Simon pointed out in his theory of "bounded rationality" due to the person's cognition is Limited, people grasp of the information is incomplete, inadequate understanding and application of information to the people, therefore, are Bounded Rationality (Bounded Rationality).On the basis of bounded Rationality, he make a clear distinction between the rational standard of Procedural and Rationality of new classical economics to Substantive standards, distinguish the Procedural Rationality (Procedural Rationality) and the rational (Rationality of outcome/product) which is also called the substantial Rationality (Substantive Rationality).If procedural rationality refers to the behavior is the result of the due consideration, then the behavior is procedural rationality.Therefore, the behavior of the program depends on its rational production process. Results rational is refers to the established conditions and, within the prescribed scope of when behavior is suitable for a given target it is the result of rational. Thus, emphasizes the procedural rationality of rational behavior mechanism, itself is not a behavior results, because the result is always the result of a certain behavior program, program so if behavior is rational, is properly considered, the result of the behavior is also acceptable; The reason, on the other hand, pay attention to behavior result should comply with the established goals, do not pay attention to produce this behavior results the behavior of the process. Classical economics refers to the rational, in fact, a kind of substantive rationality, is a completely rational, given the behavior hypothesis (complete information, unlimited computing power and zero information processing fees) and the behavior of the target (utility maximization), behavior would be natural to achieve its purpose. Simon thinks, under the environment of uncertainty, people could not accurately predict the future, thus unable to act according to the result of rational way, can only rely on adopting a rational procedures to reduce the degree of future uncertainty, therefore, and should take reason instead of the reason for studying the economics program.From the view of procedural rationality, emphasized the authenticity of accounting information is whether accounting information generation and disclosure process Rational, rather than the accounting information itself is in accordance withthe established goals, that is, if the disclosure of accounting information generation and is rational, the result of the accounting behavior, accounting information itself can be accepted, you can think of accounting information is true, on the other hand, argue that the accounting information is distorted, similar to follow under the theory of the concept of the accounting information authenticity. Under the rational process view, the focus of the authenticity of accounting information is transferred to the accounting behavior process, namely, the process of formation and disclosure of accounting information.译文中小企业会计信息失真研究作者：贝克摘要证券市场实际上是信息市场，会计信息披露是否及时、准确、全面是建立公众对证券市场的信心基础。
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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。
关键词：会计信息失真问题对策2 Abstract In recent years, the accounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. Keywords: Accounting Information, Distortion Causes, Countermeasure 3 1 绪论近些年，会计信息失真的事经常发生，已经影响到了投资者及债权人对公司经营状况的正确判断，导致了全国宏观经济调控和微观经济政策失效，同时也影响到了社会经济秩序的正常运转。
本文主要讨论了在我国产生这一问题的原因，及其对策。
4 1 Introduction In recent years, it happens sometimes that the accounting information distort. It will affect information users such as investors and creditors correctly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. 5 2 会计信息失真的原因会计信息失真原因很多：公司内部因素和外部因素；客观原因和主管原因。
总之，不外乎以下几点：2.1 会计法律法规体系的局限性会计准则制度与会计工作制度是所有会计工作的基础，也是会计工作原则的基石，同时也是会计工作流程方法和会计信息披露的基础。
作为会计工作的基本准则，会计准则和会计工作制度的局限性是会计信息失真的主要原因，其主要表现为：第一，传统的企业会计制度与会计准则的评估与判断会导致会计信息失真；第二，会计方法的灵活性可能会导致会计信息失真；第三，企业会计制度与会计准则的滞后性也会导致会计信息失真。
2.2 会计工作人员的疏漏会计工作人员的疏忽是指，在统计、核实、记录和报送的过程中所出现的无意识的错误。
会计工作人员的疏忽也是会计信息失真的一个重要原因。
(1) 会计人员对会计制度和会计准则的理解和应用有偏差也会导致会计信息失真。
在会计准则和会计制度中，某些财务工作或现象的计算是相对的，它要求会计员采用合适的计算方法以进行独特的分析。
如果会计员对会计准则和会计工作制度不熟悉不了解，他就无法正确的计算财务工作，也就可能导致会计信息失真。
(2) 会计工作人员无意识的错误也会导致会计信息失真。
即使会计人员可以理解和准确把握企业会计制度和会计准则，工作中难免有些错误，也将导致会计信息失真。
2.3 职业道德的背离职业道德背离是指会计人员缺少或丧失了职业准则。
自从改革开放以来，我国的会计工作改革使其充满了生机和活力，并且获得了巨大的成就。
但是，同时，6 原来的会计准则遭到严重破坏，甚至在一定程度上被摒弃，逐渐失去了对会计人员的约束。
会计职业道德标准的权威性也就逐渐的丧失了。
在实际工作中，一些会计师无法抗拒诱惑或者来自高层的权威，甚至故意制造信息失真以获取利益。
2.4 政府监管机制不完善目前我国正在实行市场经济体制，但是，事实情况是，政府对企业的监管严重缺位，而一些政府行为也不符合市场经济规律。
在一些地方，政府对企业的直接管理，导致很多企业领导“围着政府转”。
在一些地方，政府通过目标检测、责任审计来管理企业，奖优罚劣。
但是企业的管理者们，在利益良好时可能会隐瞒利润，在经营不善时可能会夸大利润，以通过上级的决策评估。
在这种情况下，会计信息失真就不可避免了。
7 2 The reason of the accounting information distortion There are various reasons of accounting information distortion: the enterprise internal factor and also exterior factor; the objective reason and also the subjective reason. Summarily, it mainly has following several points: 2.1 The limitation of accountant laws and regulations system The accounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of business accounting principles, the accounting service processing method and the accounting information disclosure method and so on. As the basic standards of accounting work, the limitation of the accounting guide line and business accountingsystem is reason of accounting information distortion. It mainly displays in: First, the inherent estimate and the specialized judgment of the accounting guide line and business accounting system will cause the accounting information distortion. Second, the flexibility of accounting method may cause the accounting information distortion. Third, the hysteretic quality of the accounting guide line and business accounting system will also cause the accounting information distortion. 2.2 The accountancy fault The accountancy fault refers to unconsciousness fault made in the accountancy as a result of the fault of measure, confirmation, record, report and so on. The accountancy fault is also an important reason of accounting information distortion. It mainly displays in: (1). Understood and applied the accounting guide line and business accounting system mistakenly will lead accounting information distortion. In the accounting guide line and business accounting system, certain economic work or the phenomenon calculation is compares principled, which calls for appropriate calculation method by purse bearer specialized analysis. If the purse bearer is not certain about the accounting guide line and business accounting system, he will not account economic 8 work correctly, and then it becomes possible to make distorted accounting information. (2). Unconsciousness fault made in the accountancy leads to accounting information distortion. Even if the accountant can understand and grasp accounting guide line and business accounting system accurately, some mistakes unavoidably in the work will cause the accounting information distortion. Such as the mistake of account category, accountant miscalculation, miss record the business occurred. 2.3 Occupational ethics deviating Accountant occupational ethics deviating from the norm refers to accountant lack or lose the professional standard. Since reform and opening-up, the reform of accountant has filled with vitality and vigor and obtained the huge achievement in our country. But at the same time, original accountantstandards encounter serious destruction or the denial by a certain extent ，gradually lose restraint of 481 accountant. And form accountant occupational ethics standard authority losing. In practical work, some accountants fail to resist enticement or the instruction of higher authority, and intentionally manufacture the distorting accounting information seeking the benefit. 2.4 The imperfect government mechanism At present, our country has practiced the market economy system, but in the reality, dislocation mechanism that the government manage enterprise extremely was still prevails, and government's behavior was not according to the market economy rule. The government manages enterprise directly in many place, as a result it always leads to a complexion that the leader of enterprise “revolving around government”. Some local government manages the leader of enterprise by target inspection, responsibility audit, rewards the excellent and punishes the inferior. But the head of enterprise hide the profit when getting good benefit, and forge the profit when not achieve the goal in order to go through a strategic pass. As the matter stands, the accounting information inevitably distorts. 9 3 会计信息失真的对策会计信息是公共产品，其用户众多，影响非常广泛。