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188宝金博页面版: 探讨上市公司会计诚信缺失的原因并研究对策【外文翻译】

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内容提示: 本科毕业论文(设计) 外 文 翻 译 外文出处 《加拿大社会科学期刊》 外文作者 Ni. Xiao-nan 完成日期 2011 年 1 月 1 日 原文: Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures Credit is basic principle for accounting and the absence of accounting credit will restrain enterprises from existing and development and influence the healthy opera...

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本科毕业论文(设计) 外 文 翻 译 外文出处 《加拿大社会科学期刊》 外文作者 Ni. Xiao-nan 完成日期 2011 年 1 月 1 日 原文: Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures Credit is basic principle for accounting and the absence of accounting credit will restrain enterprises from existing and development and influence the healthy operation of national economy. Currently absence in accounting credit is an international problem and the accounting credit of listed companies is suffering from social questioning. In this paper, the authors, based upon the definition and performance of absence in accounting credit among listed companies with the help of systematic thoughts, deeply and completely analyzes both internal and external reasons for the absence in accounting credit among listed companies, and attempt to propose of corresponding countermeasures in punishing absence in accounting credit from the aspect of government regulation, social supervision and self-discipline of enterprises and accounting personnel so as to put forward related references for accounting credit construction among listed companies. 1. DEFINITION AND PERFORMANCE OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES Credit remains the kernel thought in moral culture in traditional Chinese Culture and the greatest thinker Confucius once said, " you cannot know the man if he is absent in credit", which indicates that credit is the basic principle of being a man. Credit composes of honesty and keeping one's word. Honesty indicates the consistence

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