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。
会计诚信英文作文模板范文
会计诚信英文作文模板范文英文：Honesty and integrity are essential qualities for accountants. As a professional in this field, I understand the importance of maintaining high ethical standards and upholding the trust of my clients.One of the most important aspects of accounting integrity is accuracy. It is crucial to ensure that all financial records are precise and free from errors or omissions. This not only ensures compliance with regulations, but also helps to build trust with clients.Another key aspect of accounting integrity is confidentiality. As accountants, we are often privy to sensitive financial information that must be kept confidential. It is our responsibility to ensure that this information is not disclosed to unauthorized parties.In addition to accuracy and confidentiality, ethics also play a crucial role in accounting integrity. This includes avoiding conflicts of interest, maintaining independence, and avoiding any actions that could be perceived as unethical.To illustrate the importance of accounting integrity, let me provide an example. Suppose a client asks me to manipulate their financial records to reduce their tax liability. As an accountant, it is my duty to refuse this request and inform the client that such actions are illegal and unethical. By upholding my ethical obligations, I am protecting both my reputation and that of my client.In conclusion, accounting integrity is essential for maintaining trust and credibility in the profession. By prioritizing accuracy, confidentiality, and ethics, we can ensure that we are providing the highest level of service to our clients.中文：诚实和正直是会计师必备的品质。
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。
会计诚信问题思考论文英语版
-" Integrity, " two characters, which is the earliest in our country in the ancient Chinese language is used separately. Sincere intention is objective and true heart, without deceit. The letter is intended to say that, honest. In the eyes of the ancients, integrity is the way people, social communication, the basic requirement of state finance.Integrity is honest, trustworthy. Honest, words and actions are consistent with inner thoughts, do not tell lies, not to knowingly wrong things; trustworthy is to trust and do not break faith, "Promises must be kept and action must be resolute. Accounting integrity, what is it? Premier Zhu Rongji in the inscription, "not to cook the books" to the Shanghai National Accounting Institute, made a good interpretation, based on the original certificate by accounting standards, principles of accounting, preparation of financial statements and audit. Accounting integrity, is the relationship between socio-economic development to a certain stage of the product development and extension of the traditional concept of "good faith" in modern society, market economy, the concept of good faith integrity than the traditional focus on "Kejifuli purposes has more emphasis on "mutual benefit" and "win-win". We can not just stay on the integrity of the quality of the traditional spiritual level, from the level of the accounting profession should also understand the concept of good faith from the level of consciousness of the modern economy - accounting integrity.Honesty is the basic norms of the market economic activity, accounting integrity is an important part of the social credibility system, is the soul of the market economy. Under the socialist market economy, accounting integrity is very important, but in reality accounting Honesty, accountant false accounts, the distortion of accounting information, the users of accounting information will decision-making errors occurred users of accounting information the trading behavior contrary to the true wishes of seriously infringe on the interests of the objects of accounting services, affect social stability, causing heavy losses to the state, affect the sustained, steady and coordinated development of the national economy. Accounting integrity problems are properly resolved, will become a huge obstacle to hinder the smooth development of China's market economy. The maintenance accounting principle of good faith, to improve the .level of accounting integrity, construction accounting credit system is an important issue that we face.Accounting integrity honesty and promise-keeping, it refers to the accounting behavior including good professional ethics and professional honors, superb technical expertise and skills, improve the quality and service. Accounting accounting integrity expression a fundamental commitment to society, that is objective and fair, impartially reflect real economic activity, and loyal to their service for the users of accounting information.In recent years, the frequent distortion of accounting information, accounting information of listed companies is very common false cases, the the accounting interest-distortion has been to the point where people can not afford. First fraud cases Shenzhen wilderness to the later Zhengbaiwen Yinguangxia series of major accounting fraud cases, so that the credibility of the accounting profession and the CPA profession down to the lowest point of the historical, social accountants and evaluation of the CPA profession has plummeted.Lack of accounting integrity, the accounting functions play to lose the basis of false accounting information makes users of accounting information disoriented, misleading investors, misleading collaborators, to mislead the government. Accounting Honesty serious harm.Accepting all the investment of investors and creditors, including the State's investment responsibilities in accordance with the predetermined development goals and requirements, rational use of resources, strengthening management, improving economic efficiency. In a market economy, the quality of accounting information, not simply in the internal affairs of the enterprise, users of accounting information include government, investors, shareholders, creditors, partners, etc. In addition to their own, they have effectively utilized the legitimate rights and interests of the accounting information it provides objective, accurate accounting information requirements. Companies in order to reap the ill-gotten gains for cooking the books, compiled false financial statements, the accounting information distortion, loss of correct prediction is the basis of invested enterprises in the financial position and operating results will make the use of accounting information, there is no objective, truthful accounting information on impossible scientific prediction, this will lead directly to the interests of the users of accounting information, including investors can not be guaranteed. The market economy is an economy ofcredit, credit is the basis of all economic activities, no credit, market economy, the formation of a variety of social and economic relations can not be successfully established, the market economy will not be able to maintain accounting credit is the root of economic activity chain the cornerstone, the main players in the market means to take the bad faith, a lot of accounting information distortion false, will not only directly affect the country's tax revenue, the distortion caused by the various economic indicators, but also led to the departure from economic policies formulated by the state regulations and the actual situation, the impact national macroeconomic regulation and implementation, to the detriment of the market economic order, cause serious situation unfair competition, undermine the rational allocation of the limited resources of the community to the detriment of national and public credit crisis intensified between the organizations, groups and departments. . The development of the market economy, the role of the accounting integrity is particularly important. The quality of accounting information, the direct impact on the efficiency of the allocation of social resources, the only true and reliable accounting data provided to ensure the normal functioning of the decision-making execution statistics and accounts department.Lack of accounting integrity enterprise driven by the interests of a short-term behavior, this behavior is based on the virtual as the main means of income and expenditure, credit and debt, profit taxes, the need for quick success of the original records are no longer a sound and completemetering acceptance system has become a dummy, internal prices and quotas no longer play a role, the results of the weakening corporate management foundation work, companies lose the basis for the existence and development.Personal contacts bad faith damages interpersonal harmony, resulting in human weak. Accountants bad faith, the pursuit of the interests of hedonism expansion, the loss of the most basic legal concepts, the accounting profession Road, Durham mourning, and not be able to adhere to the principle, even collusion, advice for violations of the law and discipline activities, directly involved in the forgery or alteration of false accounting information , to defy the law, the light may not engage in the accounting profession, in serious cases will be punished by law. Intermediaries contrary to the guidelines, fraud to act as Pishendanwei umbrella, make false statements, false audit reports issued, these will be punished, not worth the candle. Accounting lack credibility, the ultimate result, by the greatest harm is not the accounting profession andaccounting personnel itself.The market is just not voluntary equality premise, loss of integrity, and to engage in deception, only brewed bitter fruit, and suffered a crushing defeat, the old giant Enron, World Communications painful fact describes allMotivation to distorted accounting information is varied, but the result is always supposed to belong to the state or the collective, or the company's assets, according to for small groups or individuals all. In the accounting process, accounting statements inflated spending, the cost of multi-column column less income, concealing profits, in order to evade tax, or misappropriation of corporate assets. The resulting accounting information missing, its fundamental purpose is to obtain improper benefits, this is bound to harm the national interests of the enterprise, resulting in a huge loss of state tax revenue and corporate assets, is bound to harm the interests of investors, creditors and other stakeholders.The interests driving is the most fundamental and most direct cause of Accounting Fraud "Economic man" is the pursuit of breeding to maximize the interests of enterprises, managers, accountants and certified public accountants, opportunistic behavior, in the case of system constraints in order to maximize their own interests will lead to Accounting Fraud . With the change of the economic system, people's ideas, values a profound change, the greatest force in the market economic system, people fraud is the envy of material wealth, the meteoric rise of desire, etc.. These can not be achieved through the proper channels, people have to rely on illegal means to change. Own mother when reached by this means when the part of the person or enterprise, other persons or businesses formed a broken window effect, lose the trust of favorable 'psychological support its opportunistic.The loss of the independent status of the Certified Public Accountant. As the most important aspects of the audit, a certified public accountant must have a fully independent status. Investors, owners, and other stakeholders want an independent review of the certified public accountant to review the financial condition of the unit, accounting statements reflect recognized so as to safeguard their interests. It stands to reason that When entrusted to certified public accountants should be review units of accounting information to evaluate the real review. Registered public accounting firm that audits the right client in the hands of a lot of accounting firms in order to survive and to select the audit unit "cooperation" the way, the loss should be independent. Disordered development of the audit market makes those firms to meetthe customers through false accounts to survive abide by the principles of the firm went bankrupt, and the passage of time, the entire audit industry start to cook the books, CPAs completely reduced management authorities tools. In addition, the accounting firm expectations of corporate advisory services fees also allowed to lose should the independence. Currently, the accounting firm continues to expand its scope of business, a growing number of accounting firms that engaged in the financial review business consulting services business, in order to obtain the consulting services business, CPAs often accounting principles in the audit process and enterprise management authorities transactions, making the loss of the independence of certified public accountant.Under the conditions of market economy, economic activity, mainly through mutual transactions between the various market players, the amount of information than ever before, and ever-changing. And our current market mechanism is not yet complete, there is no formation of an effective mechanism to ensure that the information publicly, impartial and effective transmission, which makes the market transaction entities and investors understand information asymmetry, bad faith and fraud possible. Accounting duties or business activities must provide tax, banking, industrial and commercial, and government agencies and other relevant departments, but the use of various units of accounting information use for different purposes. Such as banks, examine the solvency of enterprises, operational capability, profitability, development capacity and other comprehensive evaluation to determine whether the relevant enterprises to provide loans to their intended use. Indicators qualified enterprises to loans, poor solvency corporate lending is certainly not assured, this is understandable, but often many enterprises report initially to the bank does not meet the requirements, but returned redo loans . Knowingly made a false or even in disguise made false can loan companies will, of course, for the funding needs to do this fake. This bank credit management approach, the objective has led to an increase of operational risks, but also caused the others do not follow the professional ethics suspected. Relevant regulations and economic the uncoordinated development environment also inconsistent accounting information may. Generated a lot of adjustment content such as serious separation between the new enterprise accounting system accounting requirements and tax regulations, accounting, sometimes need a separate tax accounting accounting for enterprises to set up two accounts, which lay a hint.Information media, software diversity is also a factor. Envisaged government, taxation, banking, corporate use of information and data networking, false information is not very difficult to survive?Section 212 of the Companies Act provides: "Company presented false or conceal important facts, financial and accounting reports to shareholders and the public, to a fine of between 10,000 and 100,000 yuan or less directly in charge and other persons directly responsible officerfine. constitutes a crime according to the law be held criminally responsible. ""Accounting Law" Article 45 provides that: incite, instigate, compel the accounting office, accounting and other personnel ... constitutes a crime, be held criminally responsible; does not constitute a crime, you can at RMB 5,000 yuan. the following fines are state workers, should also be demoted by his unit or units concerned in accordance with the law, dismissed, expelled administrative sanctions ". "There are a lot of provisions merely listing" may not have this or that behavior, but did not give a "violation of how to deal with later. Of such provisions, and expressly frauds expected "cost" ceiling, not only the lack of deterrent, and have actually played a role in "instigating".Improve the system of the Supervisory Committee. Present, many of the company's supervisory board members are nominated by the controlling shareholder, the members of the Board of Supervisors and more is a person within the company and the quality is not high, the company's Board of Supervisors are often just going through the motions in the company to hold a shareholder meeting to become a form of things, it is difficult to find its application. As a result, it is recommended that the current board of supervisors system strengthening:⑴Should raise the status of the board of supervisors, level, higher than the board of directors directly responsible for all expenses directly from the company's profits in the single row shareholders 'meeting to make direct payment to the shareholders' meeting, it is now with the same level of the Board of Directors increased its finances from the company's senior independentout;⑵Sound Supervisors appointment system, supervisors appointment procedures, qualified personnel to carry out detailed regulations to avoid major shareholders, board of directors and managers and supervisors directly appointed to the Board of Supervisors tobecome their vassal. Only do the two points above, the Board of Supervisors to really have an independent status, in order to fulfill its oversight function.Improve the system of board of directors as corporate governance, the board of directors of the core, and its main duty is to safeguard the interests of the shareholders of the company's major decision-making and supervision of managers operating activities. I believe that the board of directors in order to get better perform their duties institutional perfection, it must be carried out in the following two aspects:⑴Should firmly carry out the separation of ownership and management to non-company shareholders, especially the members of the Board serve as the manager of the company, so that the Board can better fulfill its managers operating activities supervise;⑵Should strengthen the construction of the independent director system, create the conditions for the independent directors to participate in the company's operating activities, and learn more about their supervision to provide the conditions and at the same time you want the appointment of independent directors, economic impact of its independencepowers general meeting of all.According to the Central News reports: U.S. President George W. Bush at the White House on July 30, 2005 signed a corporate reform bill, so that the fight against corporate fraud activities, to strengthen the measures to become law under the supervision of the accounting industry. The direct cause of this new bill introduced recent U.S. financial fraud cases to light, the U.S. stock market, the credit crisis.The main content of the bill include: the implementation of financial fraud criminal punishment; establish an independent board to oversee accounting firms; restrictions; accounting firms to provide advisory services to its audit of the company; prohibit companies provide personal loans for senior management and directors; at the same time to make some new regulations for financial analysts to prevent conflict of interest.Learn from the mature foreign experience, combined with China's actual situation, to modify, improve relevant laws and regulations, increase penalties for counterfeiters so that false expectations cost is far greater than the proceeds of fraud and under the method of accountingshall be investigated for the unit responsible for the liability of the person.Although China has basically established a legal system for accounting fraud crime,but the face of the changing market, the law is always lagging behind. In order to adapt to the emerging situation, it is necessary to perfect the legal system by the introduction of new laws constantly. Consideration, must intensify law enforcement to do strictly enforced, violators are prosecuted, increase the punishment on the staff of the accounting fraud, fraud personnel pay far greater than the benefits they receive, in order to effectively halt made false and lack credibility behavior.Publicity and education activities, so that the people of the whole society to recognize the importance of integrity, strengthen integrity glorious, bad faith shameful amount of ideas, the formation integrity respected, bad faith was despised social atmosphere, so that the "gentleman's love of money, takeproper way "," ill-gotten gains, taken from the harmful "enjoys popular support.The key to the integrity of the accounting is the person in charge of the enterprise as well as be able to control the people in charge of government officials, because they control who Accounting Integrity control over, so they are the focus of education integrity. Accounting basic accounting personnel professional ethics and codes of conduct, integrity and broad accounting personnel should strive to improve their political quality, comply with professional ethics, and improve the operational capacity, solid work seriously, grabbed from the self, from scratch, and you want to do this that you can start from the following three aspects:First, it is necessary to improve the political quality of accounting practitioners. Accounting personnel must have this ideological starting point and requirements, conscious of the principle of good faith on the primary position to insist on not to cook the books.Second, to strengthen the accountancy professional ethics education. To foster the love and dedication, honesty and trustworthiness, honesty and self-discipline, objective and fair, adhere to the guidelines to improve the skills involved in the management, and strengthen the services of professional ethics require accounting personnel.Third, it is necessary to improve their own quality of accounting personnel. To learn more, and more practice. Conscientiously study and knowledge of modern accounting theory, improve personal business at work to self-esteem, and always pay attention to strengthen self-cultivation as a preventive measure to ensure timely and accurate accounting information.With the globalization of the market economy, accounting integrity has become increasingly important to lose integrity, everything will be dreamy. Accounting integrity brightness, but contains spirit shine; There is no sound, but speak accounting integrity, to do honest accounting "voice calls on the people of the whole society.Workers as an accountant, we must always remember that "honesty, integrity and adhering to principles, not to cook the books" police training, truly practicing moral accounting in accordance with the law and follow the rules, Benedict do really carried "qualified accounting personnel to do a party and the people trust.。
会计诚信英文作文
会计诚信英文作文Accounting integrity is crucial in the business world. It is essential for accountants to maintain honesty and transparency in their work. Without integrity, financial statements and reports can be misleading, leading to potential legal and ethical issues.Integrity in accounting involves being truthful and accurate in recording financial transactions. It requires accountants to adhere to professional standards and ethical guidelines, ensuring that financial information is presented in a fair and unbiased manner.Accounting integrity also involves being accountablefor one's actions. Accountants must take responsibility for their work and be willing to address any errors or discrepancies that may arise. This level of accountability helps to build trust and confidence in the financial information provided.Furthermore, integrity in accounting extends to the protection of confidential information. Accountants must handle sensitive financial data with care and ensure thatit is not misused or disclosed without proper authorization. This helps to maintain the privacy and security offinancial information.In addition, accounting integrity involves avoiding conflicts of interest. Accountants should refrain from engaging in any activities that could compromise their objectivity and independence. By maintaining a high levelof integrity, accountants can uphold their professional reputation and the trust of their clients and stakeholders.Overall, accounting integrity is essential for the credibility and reliability of financial information. It is a fundamental aspect of professional conduct foraccountants and is crucial for maintaining the trust and confidence of the public in the financial reporting process.。
会计诚信英文作文模板
会计诚信英文作文模板Title: The Importance of Integrity in Accounting。
In the realm of accounting, integrity is not just a desirable trait but a fundamental principle that underpins the profession's credibility and trustworthiness. Integrity in accounting entails honesty, accuracy, and adherence to ethical standards in financial reporting and decision-making. In this essay, we will delve into the significance of integrity in accounting, its implications, and ways to uphold it effectively.First and foremost, integrity is crucial in maintaining the reliability of financial information. Stakeholders, including investors, creditors, and regulatory bodies, rely on financial reports to make informed decisions. If accounting professionals compromise integrity by manipulating financial data or engaging in fraudulent practices, it can distort the true financial position of an entity, leading to misleading conclusions and detrimentalconsequences. Therefore, upholding integrity in accounting ensures the transparency and accuracy of financial information, fostering trust and confidence among stakeholders.Moreover, integrity serves as a safeguard against unethical behavior and financial misconduct. In an environment where monetary incentives and pressures to meet targets prevail, the temptation to engage in fraudulent activities may arise. However, accountants with a strong sense of integrity are less susceptible to such temptations and are more likely to resist unethical practices, even in challenging circumstances. By upholding integrity, accountants uphold the reputation of the profession and contribute to the integrity of the financial system as a whole.Furthermore, integrity is integral to compliance with regulatory requirements and professional standards. Regulatory bodies such as the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) establish rules and standards to ensure theaccuracy and transparency of financial reporting. Accountants who lack integrity may disregard these regulations for personal gain, exposing themselves andtheir organizations to legal and reputational risks. Conversely, accountants who prioritize integrity demonstrate a commitment to compliance, thereby mitigating the risk of non-compliance and its associated consequences.In addition to its ethical implications, integrity in accounting also has practical benefits for organizations. Companies with a reputation for integrity are more likely to attract investors and maintain positive relationships with stakeholders. Moreover, a culture of integrity fosters employee morale and loyalty, leading to higher productivity and organizational success in the long run. Therefore, integrity is not only a moral imperative but also a strategic advantage for businesses operating in today's competitive landscape.To uphold integrity in accounting, organizations must implement robust internal controls and ethical guidelines. This includes promoting a culture of transparency andaccountability, providing ethical training and educationfor employees, and establishing mechanisms for reporting unethical behavior without fear of retaliation. Additionally, firms should encourage ethical leadership and reward integrity through recognition and incentives, reinforcing the importance of ethical conduct at all levels of the organization.In conclusion, integrity is the cornerstone of accounting professionalism, essential for maintaining the reliability of financial information, preventing fraud, and ensuring compliance with regulatory requirements. By upholding integrity, accountants uphold the trust and confidence of stakeholders, contribute to the integrity of the financial system, and promote organizational success. Therefore, integrity should be prioritized and nurtured within the accounting profession to uphold its credibility and ethical standards.。
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。
会计职业道德外文文献
会计职业道德外文文献Accounting ethics is an important area of study in the accounting profession. It refers to the moral and ethical principles that guide the behavior and conduct of accountants and accounting professionals. The accounting profession is based on trust and integrity, and accountants must maintain high ethical standards to maintain public confidence in the profession. In this article, we will review some of the literature on accounting ethics and its relevance to the profession.One of the earliest works on accounting ethics is by James A. Fitch, who wrote a book in 1969 titled “Ethics and Accounting: An Investigation of the Ethical Dilemmas Facing the Accounting Profession”. Fitch argued that accountants face ethical dilemmas and conflicts of interest, which are inherent in their role as intermediaries between management and stakeholders. He identified some of these dilemmas, including balancing the interests of management and shareholders, maintaining confidentiality while reporting accurate financial information, and avoiding conflicts of interest.In 1984, the American Institute of Certified Public Accountants (AICPA) published a code of professional conduct that defines the ethical responsibilities of accountants. The code covers topics such as integrity, objectivity, confidentiality, andprofessional competence. The AICPA code has been revised several times since its initial publication and continues to guide the behavior of accounting professionals.In addition to professional codes of conduct, researchers have examined the ethical behavior of accountants in various contexts. For example, Jeffrey Cohen and his colleagues conducted a study in 2002 that investigated the relationship between ethical climate and the likelihood of financial reporting fraud. They found that companies with a strong ethical culture were less likely to engage in fraudulent financial reporting.Other researchers have explored the role of ethics in accounting education. John T. Rigsby and his colleagues conducted a study in 1994 that surveyed accounting professors and practitioners about the importance of ethical issues in accounting curricula. They found that both groups considered ethics to be an important part of accounting education and that accounting students should receive training in ethical decision-making.Recently, there has been increased attention to the role of accounting ethics in preventing fraud and financial scandals. For example, the Enron scandal of 2001 led to reforms such as the Sarbanes-Oxley Act, which mandated greater transparency and accountability in financial reporting. These reforms highlighted the importance of ethical behavior in the accounting professionand the need for strong ethical guidelines and enforcement mechanisms.In conclusion, accounting ethics is a critical area of study for accounting professionals and the business community. Maintaining high ethical standards is essential for the integrity of financial statements, the reputation of the accounting profession, and the trust of stakeholders. Accounting professionals must be aware of ethical dilemmas and conflicts of interest and adhere to professional codes of conduct to ensure that they act in the best interests of their clients, the public, and the profession. Ongoing research and education on accounting ethics can help to strengthen the ethical culture of the profession and prevent financial fraud and scandals.。
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外文翻译文献中文部分摘要：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。
外文文献翻译英文部分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 accountsAccounting 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 accounting industry'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 auditshould 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 accountsand the accounts in line and consistent accounts table to 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 not accurately 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 togive 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……。