会计诚信外文翻译文献
会计信息失真 外文文献译文及原文
封面目录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。
会计专业外文文献及译文
外文文献及翻译题目:The Important Of Financial Risk 题目: 财务风险重要性分析The Important Of Financial RiskAbstract：This paper examines the determinants of equity price risk for a large sample of non-financial corporations in the United States from 1964 to 2008. We estimate both structural and reduced form models to examine the endogenous nature of corporate financial characteristics such as total debt, debt maturity, cash holdings, and dividend policy. We find that the observed levels of equity price risk are explained primarily by operating and asset characteristics such as firm age, size, asset tangibility, as well as operating cash flow levels and volatility. In contrast, implied measures of financial risk are generally low and more stable than debt-to-equity ratios. Our measures of financial risk have declined over the last 30 years even as measures of equity volatility (e.g. idiosyncratic risk) have tended to increase. Consequently, documented trends in equity price risk are more than fully accounted for by trends in the riskiness of firms’ assets. Taken together, the results suggest that the typical U.S. firm substantially reduces financial risk by carefully managing financial policies. As a result, residual financial risk now appears negligible relative to underlying economic risk for a typical non-financial firm.Keywords：Capital structure financial risk risk management corporate financeIntroductionThe financial crisis of 2008 has brought significant attention to the effects of financial leverage. There is no doubt that the high levels of debt financing by financial institutions and households significantly contributed to the crisis. Indeed, evidence indicates that excessive leverage orchestrated by major global banks (e.g., through the mortgage lending and collateralized debt obligations) and the so-called “shadow banking system” may be the underlying cause of the recent economic and financial dislocation. Less obvious is the role of financial leverage among nonfinancial firms. To date, problems in the U.S. non-financial sector have been minor compared to the distress in the financial sector despite the seizing of capital markets during the crisis. For example, non-financial bankruptcies have been limited given that the economic decline is the largest since the great depression of the 1930s. In fact, bankruptcy filings of non-financial firms have occurred mostly in U.S. industries (e.g., automotive manufacturing, newspapers, and real estate) that faced fundamental economic pressures prior to the financial crisis. This surprising fact begs the question,。
会计职业道德的外文翻译学习资料
Under the financial crisis to rebuilding accountingoccupation ethics question research literature review徐珊珊The financial crisis has become an indisputable fact, accounting occupation morals got be pounded badly, be placed in jeopardy of accounting integrity. The accounting personnel in the country, social interests and the interests of individual units, conflicts of interest, not the interests of the temptation of forgery, alteration in accounting information or collusion, lost the basic concept of legal system, in order to meet their own selfish desires and make the non moral behavior, these are serious impact on accounting occupation and the accounting information reliability. Therefore we must strengthen the accounting occupation morals construction, establish and perfect the accounting, auditing and relevant law laws and regulations, strengthen the audit organization and the supervision of public opinion, to strengthen the accountant occupation morals education and continuing education.The financial crisis, it is to point to a country or several countries and regions all or most of the financial indicators, sharp, and ultra-short-cycle deterioration. The accounting occupation morals is the accounting occupation activities that should be followed, reflect accountant occupation characteristics of occupation code of conduct and norms. The financial crisis as catalyst, which have been faced with the serious challenge of accounting occupation morals bottom line faced collapse, especially small and medium-sized enterprises in China faces sharp decline in the volume of trade and capital shortage of the double pressure, serious influence to the environment for the survival and development of small and medium-sized enterprises. The outbreak of the financial crisis that causes, causes the enterprise market risks increase, contradiction of supply and demand increasingly outstanding, market atrophy caused by poor liquidity, appeared the phenomenon of serious runbehind one's expenses; at the same time, the bank strengthened the business loan recovery efforts, making enterprises financing channels are affected, resulting in low economic benefits of business. The enterprise assets shrunk, so will the financial statements will cover some substantial losses, especially the listed companies is to resort to every conceivable means for accounting fraud. The distortion of accounting information has become a widespread phenomenon, make the accounting integrity system has been questioned, investors lost confidence, rethinking the accountant occupation moral construction problem is crunch time. But accountant occupation moral deterioration also exacerbated by the outbreak of the financial crisis.What is ethical accounting? The idea of accounting ethics deals with the moral and values-based judgments and decisions an accountant or accounting agency confront daily in their practice. Due to the nature of their work as communicators of financial information to business managers, shareholders, and the general public, as well bookkeeping and auditing of business entities, accountants and accounting agencies are held to the highest standards of transparency and morality in regards to their research and the information they convey. Accounting can be used as a way to study how and why a business may succeed or fail, but above all it is a public service; those who practice it must make judgments and decisions that can sometimes supersede the interests of their clients in favor of the interests of the public at large.Failure to apply ethical standards to accounting creates the opportunity for manipulation of facts and information that, if used to mislead, could cause a person to invest under false pretenses, or a business to represent its finances fraudulently to its shareholders. It is of the utmost importance that the public be able to trust accountants and accounting, because their financial future, and that of their family or business, could be at stake.As an accountant, you are going to come face-to-face with plenty of ethical issues. Deciding whether someone's business practices and their actions are ethical is something that can be fairly difficult, but holding ethicalstandards is a vital part of your job. Many people in the accounting and banking industry often find it hard to recognize a serious ethical problem. It is not that they are unethical people, but frequently they are simply aware that an ethical problem is presenting itself. Nearly everything that you do in your line of work has an ethical side of things.Why is it important that accountants and accounting firms be ethical?You hold a very important role in each customers and companys life . Accountants play a key part in keeping the integrity and credibility of their clients. Accountant must be not only competent at his job like every other worker, but he must hold the knowledge and experience to keep his professionalism, even at the most difficult times.Keeping your clients integrity means that you have to communicate deeply to avoid all problems, and make sure that everyone knows what is going on with their own finances. Sometimes people forget that confidentiality is the strength of any professional accountant, and it can be hard. You must keep your clients information completely confidential unless the other party has a legal right to view it. It can be uncomfortable to face that sort of pressure.Over the years there have been several large accounting scandals in the United States, and in the world at large, which caused private investors and public shareholders to lose billions of dollars, and giant businesses and accounting firms to fold, because of falsified or incorrect information given out about the companies in which the money was invested. The Enron scandal is perhaps the most recent and glaring example of unethical accounting causing widespread negative effects, including the loss of $25 billion in shareholder assets, the closure of the Arthur Anderson auditing firm, and the subsequent loss of 85000 jobs when the unethical practices were reported and the company dissolved.I do not think I am going to face any ethical issues? You might think. I know what I would do if I were faced with a hard choice. Think again, because as an accountant, you are going to face countless issues that require you to be clear headed and of sound judgment. More people then you think attempt totake the unethical route, and lie to their company.For example, going through the records of your firm,air max 90, you stumble on a huge discovery , a coworker is withholding money from the firm, and has been for a while. How do you approach this situation? The most likely solution is to follow your own firms policy to resolve the issue. Every firm has some sort of ethical guidelines that state how to react and treat a situation like this. Maintaining a professional and ethical business practice should be the firms main priority.If for some reason your firm does not have a policy that dictates how you should treat this situation, your responsibility is to go to your manager. If you feel that he is also part of the issue, then you need to go to the next level of management.When trying to work with these ethical issues and resolve them, you as an accountant and an employee of a firm must understand your businesses strategies, and motivations. If you are worried that you yourself may be at risk for some sort of ethical dilemma, then the best option is to call your personal attorney. He can assist you in looking at your options, and with your best interest guide you towards a good result.If you feel that you cannot work with your firm anymore due to ethical conflicts, do not feel bad giving notice for that reason and leaving. If the situation is pressing, or if the concerns are high enough, this is a very valid response.Remember that it is your duty as an accountant to withhold the integrity of not only your clients business practices, but your own. Many people are not as morally sound as idealists would like to believe, and where money is concerned, there will always be someone trying to outsmart you.Ethical accounting is not only important to private businesses or individuals for reliable information about their respective financial states, but has a responsibility to the public to provide transparent evaluations of publicly held business entities. Ethical accounting can help eliminate the serious problems raised when incomplete or incorrect information about business or individual is disseminated, saving money and jobs and helping to increase stability in financial markets,With the intensity of anti-corruption work constantly increasing,as account ing staffs who work on the economic front,whose professional ethics building has also been referred to the schedule of anti-corruption work.Analyzing from the occurrence process of a number of corruption cases,not strict or directly in volved in committing crime are the directly or indirectly reasons to cause som e cases occurred.So it is very important to strengthen the construction of acco unting professional ethics and improve the political and professional qualities of accounting staffs.Under the influence of the financial crisis, the country's political and economic environment are increasingly complex, management risk, market risk, increasing the risk of accounting. The accountant must always have to have to be very careful in the sense of urgency, further improve the professional quality, to further strengthen the accounting occupation morals construction. Therefore we must establish and improve relevant laws and regulations, audit of accounting. Strengthening the audit organization and the supervision of public opinion, to strengthen the accountant occupation morals education and continuing education, and make it institutionalization, standardization, and establish and perfect the accounting personnel selection and incentive and restraint mechanisms, to create a good environment of accounting.译文金融危机的到来已成为不争的事实，会计职业道德受到了严重的冲击，会计诚信岌岌可危。
外国会计职业道德参考文献三篇
外国会计职业道德参考⽂献三篇会计职业道德外国参考⽂献⼀： [1]Marta Gluchmanová。
Theoretical and practical aspects of a professional ethics of teaching[J]. HumanAffairs,2019,27（1）。
[2]Violeta State. Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms[J]. Valahian Journal of Economic Studies,2019,8（1）。
[3]Ying Han Fan,Gordon Woodbine,Wei Cheng. A study of Australian and Chinese accountants' attitudes towards independence issues and the impact on ethical judgements[J]. Asian Review of Accounting,2019,21（3）。
[4]William E. Shafer,Richard S. Simmons,Rita W. Y. Yip. Social responsibility, professional commitment and tax fraud[J]. Accounting, Auditing & Accountability Journal,2019,29（1）。
[5]Mohammad Nurunnabi. Auditors' perceptions of the implementation of International Financial Reporting Standards （IFRS） in a developing country[J]. Journal of Accounting in Emerging Economies,2019,7（1）。
会计信息质量外文文献及翻译
LNTU---Acc附录A会计信息质量在投资中的决策作用对私人信息和监测的影响安妮比蒂，美国俄亥俄州立大学瓦特史考特廖，多伦多大学约瑟夫韦伯，美国麻省理工学院1简介管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。
与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。
威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。
当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。
通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。
符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。
他们发现，会计品质的影响在于美国投资效益，而不是在日本。
他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。
我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金流量的不同影响。
直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。
为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。
我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。
然而，这种可能性偏见拒绝了我们的假设。
具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。
我们限制我们的样本公司最近获得的债务融资持有该公司不断融资与借款。
然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。
有关会计专业的英文文献
以下是一些与会计专业相关的英文文献的例子：1. "The Role of Accounting in Corporate Governance: A Review of the Literature" - 作者：Scott, William R.这篇文献回顾了会计在企业治理中的作用，讨论了会计信息对企业决策和监管的重要性。
2. "IFRS Adoption and Financial Statement Effects: A Review of the Literature" - 作者：Nobes, Christopher这篇文献回顾了企业采用国际财务报告准则（IFRS）对财务报表的影响研究，探讨了IFRS对会计质量、报表透明度和投资者决策的影响。
3. "The Impact of Auditing on Corporate Governance: A Review of the Literature" - 作者：Abbott, Lawrence J.这篇文献回顾了审计在企业治理中的影响研究，讨论了审计对公司经营绩效、风险管理和内部控制的重要性。
4. "Earnings Management: A Literature Review" - 作者：Healy, Paul M.这篇文献回顾了盈余管理的研究文献，讨论了企业为达到特定目标而操纵财务报表的行为，以及其对投资者、监管机构和公司治理的影响。
5. "The Value Relevance of Accounting Information: A Review of the Literature" - 作者：Ohlson, James A.这篇文献回顾了会计信息的价值相关性研究，探讨了财务报表信息对股票价格、市场价值和投资者决策的影响。
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。
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。
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会计诚信外文翻译文献(文档含中英文对照即英文原文和中文翻译)翻译：摘要：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。
本文就此谈点浅见中国现代会计先父潘序伦先生指出：‚立信，乃会计之本；没有信用，也就没有会计。
‛诚信是市场经济的基石，是会计工作的生命线，更是会计从业人员的安身之本、立业之基。
不做假账，保证会计信息质量，是会计诚信之本。
朱镕基同志在世界会计师大会上曾经告诫：‚所有会计审计人员必须做到‘诚信为本，操守为重，坚持准则，不做假账。
’恪守独立、客观、公正原则，不屈从和迎合任何压力与不合理要求，不以职务之便谋取一已私利，不提供虚假信息。
‛这就要求会计人员在处理会计事务时，要客观、真实、公正地反映各项经济业务，不做假账，从源头上确保会计资料的真实性和可靠性。
一、严把原始凭证审核关，从源头上防止假账原始凭证是经济业务发生时取得的书面证明，是证明会计事项发生的唯一合法凭证。
由于在实际工作中‚三无‛发票较多（无日期、无经济内容、无经办人），有的是白条领据，有的是虚假发票，所以，会计人员要以财经法律、法规、制度等为依据，对原始凭证进行认真审核。
在审核时应把握以下几点：（1）真实性审核：审核该凭证是否反映了经济业务的本来面目，有无伪造、虚开行为，对于基建投资的发票要附有合同、预（决）算、负责人审批意见书、监理签发的支付书等；房屋工程维修要使用建筑安装业专用发票并附有合同（协议）、预（决）算、验收报告等；车辆维修发票要附有《车辆维修呈批单》、维修清单；招待费发票要附有《公务接待呈批单》、原始菜单；办公用品发票要附有明细单并加盖印章；凡属政府采购项目一律附政府采购合同、验收结算书等。
对缺乏真实性的凭证要进一步查明，确属虚假的，要拒绝办理。
（2）合法性审核：审查该凭证是否符合有关法律、法规、财务制度，是否违反预算和财经纪律，对不合法的原始凭证不予受理。
（3）完整性审核：主要审查该凭证的手续是否完备，应填项目是否填全，是否有税务或财政监制章，有关经办人员是否签章，领导是否批准等，对不完整的原始凭证应予以退回。
（4）正确性审核：审查该凭证的摘要和数字是否填写清楚、正确，数量、单价、金额计算是否正确，金额大小写是否相符等。
办理支付业务时，一定要严格按照《现金管理暂行条例》规定办理，凡属银行转账范围内的一律转入填制发票单位账户上，严禁转入其他账户或个人账户。
二、不唯上，只唯法，决不做假账会计人员是平等履行职责的独立个体，会计职责是受《会计法》保护不可侵犯的。
《会计法》第五条规定：‚会计机构、会计人员依据本法规定进行会计核算，实行会计监督。
任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计账簿和其他会计资料，提供虚假财务会计报告。
任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。
‛因此会计人员一定牢记自己的职责，不要为个人或局部私利丧失原则，要时刻记住朱镕基同志的告诫，不做假账。
在编制财务会计报告时，应以核对无误的会计账簿数字为依据，决不能以估计数、计划数填报，更不能弄虚作假，篡改和伪造会计数据，要认真核对有关账目，切实做到账证相符、账账相符、账实相符和账表相符，保证财务会计报告真实可靠。
会计人员要加强自身道德修养，做到自重、自律、自强，不为权势所迫，不为金钱所动，做诚信的会计人，决不做假账。
三、依法办事，加大对会计造假者的处罚力度会计造假的目的，是侵占国有资产、转移国家资金、偷逃国家税收、骗取贷款和社会资金等，会计造假给国家、投资者、债权人造成重大经济损失，动摇了经济社会的信用基础，扰乱了市场经济发展的正常秩序。
因此应加大对造假者处罚力度，提高会计造假的成本，将行政处分、行政处罚、经济罚款和民事赔偿结合起来，要使造假单位的责任领导、直接责任人因造假获得的利益大大低于罚款、赔偿；对那些缺乏应有的职业道德或职业道德不高，价值观念发生偏差，主动或被动参与制假，造成会计信息严重失真，不能如实反映单位的财务状况、经营成果和现金流量的会计人员，应将其清除出会计队伍，让其付出倾家荡产、声名狼藉的代价；同时，对诚信守法的单位和道德高尚、不畏重压、不做假账的会计人员要给予表扬和奖励。
总之，会计信息的真实、完整是衡量会计工作质量的标准，‚不做假账‛是会计诚信之本，是会计工作的生命，是每个会计人员最基本的职业道德和行为准则，也是做好会计工作的起点，会计人员应牢记‚不做假账‛，要执业以德，核算依法，遵循规则，笃做真账，让‚不做假账‛成为广大会计人员的自觉行动。
外文：Accounting integrity is the objective requirements of economic and social development, harmonious society is an important part. However, recent accounting fraud incident occurred, has severely affected the normal economic order of society and the accounting profession in the heart of the credibility of the accounting integrity and lack of a social and economic life of a prominent issue. Credibility is the foundation of the accounting, accounting for the integrity of this problem, a lack of accounting integrity hazards, causes, and the lack of accounting integrity are discussed countermeasures to maintain and improve the level of accounting integrity.Accounting credit of this - do not do false accounts Accounting is the integrity of the industry. Ultimately the nature of accounting is a word: "true", the decline of accounting is a single word: "false"! If the accounting loss of integrity, fraud, fraud, fraud, the accounting will follow the basis of the existence of failure, the accountingindustry's vitality along with it the end. Therefore, "do not do cook the books", should be the integrity of the accounting, accounting practitioners should be our motto. On the point of this article OpinionModern accounting My father Mr. Pan Xulun said: "Ericsson, is the accounting of the present; no credit, there is no accounting." Credibility is the cornerstone of the market economy is the lifeblood of accounting, it is shelter for the accounting professionals, Liye the base. Makes false accounts and ensure the quality of accounting information, accounting integrity of this.Comrade Zhu Rongji has warned the World Congress of Accountants: "All accounting and auditing must be 'honesty, personal integrity, adhere to standards, do not do accounting fraud.' Adhere to an independent, objective and fair principles, never yield to any pressure and meet and unreasonable demands, not to his position to gain of private interests, not to provide false information. "This requires the accounting officers in dealing with accounting matters, must be objective, true and fair reflection of the economic business, do not do false accounts, accounting information from the source to ensure the authenticity and reliability.First, strictly original documents and approval from the source to prevent false accountsOriginal certificate is to obtain economic and business occurs documentary evidence to prove that the only legitimate transactions occurring evidence. As in the practical work of the "three no" invoice more (no date, no economic content, not managers), some white striped collar, according to, some false invoice, so should accountants financial laws, regulations and systems based on , carefully examine the original documents. In the audit should be the following points: (1) the authenticity of audit: an audit of the evidence whether it reflects the real face of the economic business, with or without fake, and fake acts of invoices for investment in infrastructure should be accompanied by the contract, pre (summary) operator, responsible for approval submissions, payment of books issued by the Commissioner; housing projects to use the construction and installation industry, maintenance of invoices accompanied by a contract (agreement), pre (summary) operator, inspection reports, etc.; vehicle repair invoices to be accompanied by " vehicle maintenance Chengpi single "maintenance list; Hospitality invoices should be accompanied by" a single official reception Cheng Pi ", the original menu;office supplies invoices with details to be single and seal; where Government procurement projects be attached to government procurement contracts , acceptance of the accounts and so on. The lack of authenticity of the certificate to be further identified, are indeed false, to refuse to handle. (2) the legitimacy of review: review of the evidence for compliance with relevant laws, regulations, financial systems, whether the violation of budgetary and financial discipline, the original documents are not legally inadmissible. (3) integrity of the audit: major review of the evidence of the procedures are complete, whether the project should be completed filled the whole, whether tax or financial producer chapter, whether the handler signature, whether the leader's approval of the original documents are not complete should be returned. (4) the correctness of review: review of a summary of the evidence and whether the figures that date, correct, quantity, unit price, the amount of calculation is correct, the amount of the compatibility of such case. Payment processing business, must be strictly in accordance with the "Interim Regulations on cash management" regulations, the right-bank transfers within the unit of account be transferred to fill in the invoice, the non-transferred to other accounts or personal accounts.2, no CD, only the only method, do not cook the booksAccounting personnel perform their duties independent of individual equality, accounting duties are subject to the "Accounting Law" to protect the inviolability of. "Accounting Law" and Article V provides: "accounting and accounting officer pursuant to the provisions of this Law, accounting, supervision of accounting. No unit or individual shall not in any way incite, instigate or forcibly order accounting, accounting personnel to forge or alter accounting vouchers, accounting books and other accounting information, false financial accounting reports. unit or individual shall not perform duties according to law, and resist acts violating this Law 的retaliate against the accounting personnel. "So accountants Yi Ding remember their duties, not to or partial loss of the principle of individual self-interest, we should always remember Comrade Zhu Rongji warned, do not do accounting fraud. In preparing the financial accounting report should be to verify and correct the figures for the accounting books, never to estimates, the number of reported planned, much less fraud, tampering and counterfeiting accounting data, to carefully check the accounts truly, account card match , consistent accounts and the accounts in line and consistent accounts tableto ensure true and reliable financial reports. Accounting staff to strengthen their own morality, so that self-respect, self-discipline, self-improvement, not forced by power, not money by moving, doing the accounting integrity who do not cook the books.Third, according to law, increase the punishment of those accounting fraudThe purpose of accounting fraud, is occupied state-owned assets, transfer of state funds, tax evasion, state taxes, obtaining credit and social funds, the accounting fraud to the state, investors and creditors to cause significant economic losses, has shaken the credibility of economic and social basis disrupted the normal order of market economy. Therefore should increase penalties for counterfeiters, improve cost accounting fraud, the administrative sanctions, administrative penalties, fines and civil damages the economy together, the responsibility to make false flats leading directly responsible obtained by fraud benefits significantly lower than the fine, compensation; for those who lack professional ethics or professional ethics are not high, deviation of values, actively or passively involved in counterfeiting, resulting in serious distortion of accounting information, can notaccurately reflect the unit's financial position, results of operations and cash flow accounting personnel, it should be clear from the accounting team, allowed to pay the bankrupt, the infamous cost; the same time, honest and law-abiding units and high moral character, not afraid of pressure, do not do the accounting officer to give false accounts recognition and reward.In short, the accounting information is true, complete measure of quality of accounting standards, "do cook the books" is the integrity of the accounting is accounting work life, the most basic of every accounting staff of professional ethics and code of conduct, but also to do good starting point for accounting, accounting officers should bear in mind the "do cook the books", to practice virtue, accounting law, rule, Benedict did really account for "do cook the books" to become the conscious action of the general accounting staff.If an organization……。