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英语专业的精英们帮帮忙翻译一下以下大括号里的内容:{注册会计师行业诚信危机的防范与对策分析摘要在中国注册会计师行业短暂的发展历程中,注册会计师的诚信问题是当前严重影响社会...
英语专业的精英们 帮帮忙翻译一下以下大括号里的内容:
{注册会计师行业诚信危机的防范与对策分析
摘 要
在中国注册会计师行业短暂的发展历程中,注册会计师的诚信问题是当前严重影响社会经济生活正常秩序的突出问题,会计信息失真是非诚信行为在会计、审计领域的一个重要表现。就注册会计师行业来讲,造成当前行业公信力下降,既有外部环境缺陷的问题,也有行业自身不规范的问题。而会计信息失真的原因也是多方
面的,既有制度层面的因素,也有技术层面的因素,还有人为的因素。由注册会计师出具虚假报告而引发的“北京长城”、“琼民源”、“红光实业”、“银广厦”等事件,以及许多由注册会计师主观原因导致的诉讼案件,不仅给我国注册会计师行业造成很坏的影响,也给国家和社会公众带来巨大的经济损失。尽管问题的出现,有其复杂的社会背景,但与部分会计师事务所内部管理方面没有建立严格的业务质量控制机制,业务经营上的“短期化”行为,缺乏长远经济利益及品牌意识,个别注册会计师不遵守执业规则,缺乏风险意识,不顾职业道德等密切相关。财政部组织的几次会计信息质量抽查工作中也揭示出许多会计师事务所和注册会计师存在的严重问题,从而导致社会公众对会计师事务所行业诚信度日趋下降。本文通过对注册会计师诚信缺失的成因分析,提出加强注册会计师行业诚信建设的若干对策。
关键词 注册会计师;诚信危机;分析;对策}
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{注册会计师行业诚信危机的防范与对策分析
摘 要
在中国注册会计师行业短暂的发展历程中,注册会计师的诚信问题是当前严重影响社会经济生活正常秩序的突出问题,会计信息失真是非诚信行为在会计、审计领域的一个重要表现。就注册会计师行业来讲,造成当前行业公信力下降,既有外部环境缺陷的问题,也有行业自身不规范的问题。而会计信息失真的原因也是多方
面的,既有制度层面的因素,也有技术层面的因素,还有人为的因素。由注册会计师出具虚假报告而引发的“北京长城”、“琼民源”、“红光实业”、“银广厦”等事件,以及许多由注册会计师主观原因导致的诉讼案件,不仅给我国注册会计师行业造成很坏的影响,也给国家和社会公众带来巨大的经济损失。尽管问题的出现,有其复杂的社会背景,但与部分会计师事务所内部管理方面没有建立严格的业务质量控制机制,业务经营上的“短期化”行为,缺乏长远经济利益及品牌意识,个别注册会计师不遵守执业规则,缺乏风险意识,不顾职业道德等密切相关。财政部组织的几次会计信息质量抽查工作中也揭示出许多会计师事务所和注册会计师存在的严重问题,从而导致社会公众对会计师事务所行业诚信度日趋下降。本文通过对注册会计师诚信缺失的成因分析,提出加强注册会计师行业诚信建设的若干对策。
关键词 注册会计师;诚信危机;分析;对策}
要精准的啊 谢谢 拜托了 展开
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Certified Public Accountant Credit Crisis Prevention and Countermeasures
Summary
Certified Public Accountant in China, a short course of development, the integrity of Certified Public Accountants is currently seriously affected the normal order of social and economic life of the outstanding issues, integrity of accounting information distortion behavior of non-accounting, auditing the performance of an important field. In terms of the CPA profession, resulting in decreased current industry credibility, both external and environmental shortcomings of the issues, but also the industry's own irregularities. The reason for distortion of accounting information is multi-
Surface, both system-level factors, there are technical factors, as well as human factors. Issued by the CPA caused a false report "Beijing Great Wall", "Joan people source", "red light industrial", "Yinguangxia" and others, as well as many subjective reasons by a registered accountant of court cases, not only to our registered adverse impact on the accounting profession, but also to the state and the public a huge economic losses. Despite the emergence of the problem, has its complicated social background, but with some aspects of internal management and accounting firm's business is not a strict quality control mechanism
Business operations of the "short" of behavior, lack of long-term economic benefits and brand awareness, practice of individual non-compliance with rules of Certified Public Accountants, the lack of risk awareness, regardless of closely related professional ethics. Ministry of Finance, several organizations working in the accounting information quality checks also revealed that many accounting firms and certified public accountants of the serious problems, leading to public sector integrity of the accounting firm declining. Based on the causes of Certified Public Accountants lack credibility analysis, strengthening the integrity of the construction industry registered a number of accounting measures 注册会计师就是:CPA 诚信危机就是:Credit Crisis 分析是:Analysis 对策是:Countermeasure 翻译得很辛苦~~~
Summary
Certified Public Accountant in China, a short course of development, the integrity of Certified Public Accountants is currently seriously affected the normal order of social and economic life of the outstanding issues, integrity of accounting information distortion behavior of non-accounting, auditing the performance of an important field. In terms of the CPA profession, resulting in decreased current industry credibility, both external and environmental shortcomings of the issues, but also the industry's own irregularities. The reason for distortion of accounting information is multi-
Surface, both system-level factors, there are technical factors, as well as human factors. Issued by the CPA caused a false report "Beijing Great Wall", "Joan people source", "red light industrial", "Yinguangxia" and others, as well as many subjective reasons by a registered accountant of court cases, not only to our registered adverse impact on the accounting profession, but also to the state and the public a huge economic losses. Despite the emergence of the problem, has its complicated social background, but with some aspects of internal management and accounting firm's business is not a strict quality control mechanism
Business operations of the "short" of behavior, lack of long-term economic benefits and brand awareness, practice of individual non-compliance with rules of Certified Public Accountants, the lack of risk awareness, regardless of closely related professional ethics. Ministry of Finance, several organizations working in the accounting information quality checks also revealed that many accounting firms and certified public accountants of the serious problems, leading to public sector integrity of the accounting firm declining. Based on the causes of Certified Public Accountants lack credibility analysis, strengthening the integrity of the construction industry registered a number of accounting measures 注册会计师就是:CPA 诚信危机就是:Credit Crisis 分析是:Analysis 对策是:Countermeasure 翻译得很辛苦~~~
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CPA professional integrity crisis prevention and the countermeasure analysis
Pick
In Chinese CPA profession brief development process, the credibility of certified public accountants is seriously affected the normal order of economic and social life, the accounting information distortion is honesty behavior in the field of accounting and auditing is an important performance. Just CPA profession, the credibility of the industry, both the external environment of the defects, and the industry. And the reasons of accounting information distortion is various
The existing institutional factors, and also has technical factors and human factors. The false report issued by certified public accountants and "Beijing Great Wall", "jean MinYuan" and "industry", "red" silver metal, and many by certified public accountants subjective cause lawsuit, not only to our certified public accountants industry caused by bad influence to the state and society, also bring huge economic losses to public. Despite the problems, has its complicated social background, but with some internal management accounting firm not establish a strict quality control system, the business operation of "short" behavior, lack of long-term economic interests and brand awareness, individual certified public accountants don't abide by rules of practice, regardless of the risk awareness, professional ethics are closely related. Organization of a few times of finance accounting information quality examination work also reveals that many accountants and existing problems of certified public accountants, resulting in serious social public accountants industry integrity falling. Based on the certified public accountants employment-seeking analysis, strengthening the construction of CPA professional integrity of several countermeasures.
Keywords certified public accountants, Credit crisis, Analysis, countermeasures
Pick
In Chinese CPA profession brief development process, the credibility of certified public accountants is seriously affected the normal order of economic and social life, the accounting information distortion is honesty behavior in the field of accounting and auditing is an important performance. Just CPA profession, the credibility of the industry, both the external environment of the defects, and the industry. And the reasons of accounting information distortion is various
The existing institutional factors, and also has technical factors and human factors. The false report issued by certified public accountants and "Beijing Great Wall", "jean MinYuan" and "industry", "red" silver metal, and many by certified public accountants subjective cause lawsuit, not only to our certified public accountants industry caused by bad influence to the state and society, also bring huge economic losses to public. Despite the problems, has its complicated social background, but with some internal management accounting firm not establish a strict quality control system, the business operation of "short" behavior, lack of long-term economic interests and brand awareness, individual certified public accountants don't abide by rules of practice, regardless of the risk awareness, professional ethics are closely related. Organization of a few times of finance accounting information quality examination work also reveals that many accountants and existing problems of certified public accountants, resulting in serious social public accountants industry integrity falling. Based on the certified public accountants employment-seeking analysis, strengthening the construction of CPA professional integrity of several countermeasures.
Keywords certified public accountants, Credit crisis, Analysis, countermeasures
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CPA professional integrity crisis prevention and the countermeasure analysis
Pick
In Chinese CPA profession brief development process, the credibility of certified public accountants is seriously affected the normal order of economic and social life, the accounting information distortion is honesty behavior in the field of accounting and auditing is an important performance. Just CPA profession, the credibility of the industry, both the external environment of the defects, and the industry. And the reasons of accounting information distortion is various
The existing institutional factors, and also has technical factors and human factors. The false report issued by certified public accountants and "Beijing Great Wall", "jean MinYuan" and "industry", "red" silver metal, and many by certified public accountants subjective cause lawsuit, not only to our certified public accountants industry caused by bad influence to the state and society, also bring huge economic losses to public. Despite the problems, has its complicated social background, but with some internal management accounting firm not establish a strict quality control system, the business operation of "short" behavior, lack of long-term economic interests and brand awareness, individual certified public accountants don't abide by rules of practice, regardless of the risk awareness, professional ethics are closely related. Organization of a few times of finance accounting information quality examination work also reveals that many accountants and existing problems of certified public accountants, resulting in serious social public accountants industry integrity falling. Based on the certified public accountants employment-seeking analysis, strengthening the construction of CPA professional integrity of several countermeasures.
Keywords certified public accountants, Credit crisis, Analysis, countermeasures 希望能帮到你
Pick
In Chinese CPA profession brief development process, the credibility of certified public accountants is seriously affected the normal order of economic and social life, the accounting information distortion is honesty behavior in the field of accounting and auditing is an important performance. Just CPA profession, the credibility of the industry, both the external environment of the defects, and the industry. And the reasons of accounting information distortion is various
The existing institutional factors, and also has technical factors and human factors. The false report issued by certified public accountants and "Beijing Great Wall", "jean MinYuan" and "industry", "red" silver metal, and many by certified public accountants subjective cause lawsuit, not only to our certified public accountants industry caused by bad influence to the state and society, also bring huge economic losses to public. Despite the problems, has its complicated social background, but with some internal management accounting firm not establish a strict quality control system, the business operation of "short" behavior, lack of long-term economic interests and brand awareness, individual certified public accountants don't abide by rules of practice, regardless of the risk awareness, professional ethics are closely related. Organization of a few times of finance accounting information quality examination work also reveals that many accountants and existing problems of certified public accountants, resulting in serious social public accountants industry integrity falling. Based on the certified public accountants employment-seeking analysis, strengthening the construction of CPA professional integrity of several countermeasures.
Keywords certified public accountants, Credit crisis, Analysis, countermeasures 希望能帮到你
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