Question

急求请高手翻译 采纳后给20分 直接在线翻译结果就勿扰了

Nowadays there were some measures in China similar to those in developed countries，such as the company
executive managers were required to promise to be responsible for the authenticity and completeness ot financial
report．Nevertheless，at present the legislation of China can’t really place company executive managers under the
restriction of civil obligation(e．g．it was short of relative civil compensation system)．It neither had deterring
power． nor could compensate suffering investors，touching executive managers’ personal interests if only
administrative punishment was relied on．In this respect there were comparatively perfect laws in the USA，and
the system that investors found out civil obligations of personnel concerned was feasible，which was essential to
inhibit earnings management based on the incentive of opportunism．

Answer 1

Nowadays there were some measures in China similar to those in developed countries，such as the company executive managers were required to promise to be responsible for the authenticity and completeness ot financial report．
最近，国内的一些政策与发达国家类似，比如说，公司执行经理必须对财务报告的真实性和完整性负责。
Nevertheless，at present the legislation of China can’t really place company executive managers under the restriction of civil obligation(e.g.it was short of relative civil compensation system)．
不过，目前，我国的立法制度并不能真正把公司执行管理层的职责写入法律规定的公民义务中
（例如相关民事赔偿机制暂缺）。
It neither had deterring power nor could compensate suffering investors，touching executive managers’ personal interests if only administrative punishment was relied on．
如果仅仅依靠行政处罚，当触及到执行经理的个人利益时，法律法规既没有界定权限的范围，也不能赔偿蒙受损失的投资者。
In this respect there were comparatively perfect laws in the USA，and the system that investors found out civil obligations of personnel concerned was feasible，which was essential to inhibit earnings management based on the incentive of opportunism．
这一方面，美国有着相对比较完善的法律，由投资者来规定有关工作人员的民事义务的这种机制是很可行的，这种机制，从根本上制止了基于机会主义刺激下的盈余管理。

Answer 2

现在，中国和发达国家在某些做法上很相似，例如公司总经理必须对财务报告的可靠和完备负责。不过，当前中国的法律法规并不能真正地约束这些总经理履行义务（例如民事赔偿系统尚未完善）。也就是说，对于总经理追求自身利益没有太大的阻吓力，除非存在对管理层的惩罚。与此相对的，美国拥有完备的法律来应对这种情况，而且拥有一套可行的公民义务监管系统，有效地杜绝了投机行为的出现。

很多词不知道怎么翻，只翻了大概意思

Answer 3

目前在中国有一些标准与发达国家是相同的，比如要求公司执行经理承诺对财务报告的真实性和完整性负责。
然而，目前中国的立法不能够在个人义务上限制公司的执行经理。（比如，缺少相关民事赔偿系统）。也没有对权力的限制，也不能补偿受害的投资者。除非行政处罚触及执行经理的个人利益。
美国在这方面的立法完善的多，投资者发现所关心的个人义务是可行的，这样可以防止投机取巧来得利。