中文 4030字 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 外文出處 加拿大社會(huì)科學(xué)期刊 外文作者 EI Altman, A Saunders 完成日期 2011年 1月 1日 原文： Source: EI Altman, A Saunders Canadian Social Science .2010(1) Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures EI Altman, A Saunders 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 ones word. Honesty indicates the consistence between ones inner mind and language & behavior; keeping ones word indicates that man should abide by credit in daily communication. Accounting work that concentrates on providing decision-making information for related parties demand credit as its basic function and people dealing with accounting work should possess good professional ethics and business capability and they must provide financial information for information users in a timely, precise and complete way so as to provide references for enterprises, society and government. Absence in accounting credit among listed companies indicates that listed companies provide false accounting information running against facts during financial accounting, which influences correct expression of financial information and it belongs to the immoral behavior violating against the accounting credit principle. The essence of accounting credit is the commitment made by accounting behavioral agent for accounting information users and the accounting credit is the internal quality of accounting work. As a result, the absence in accounting credit is the denial of accounting behavior. Accounting credit in modern market economy society belongs to the necessary condition for social & economic activities and the absence in accounting credit will severely influence the operation of modern economic activities (ZHANQ 2008). 2. PROBE INTO REASONS OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES 2.1 External reasons for Absence in Accounting Credit among Listed Companies 2.1.1 Unhealthy supervision mechanism Restriction mechanism for accounting credit among listed companies is unhealthy, which includes four aspects, that is, outdated economic legislation related to accounting credit among listed companies, lack of powerful government regulation, deficiency in social supervision and invalidity of enterprises internal auditing work. With the rapid development of Chinas market economy, legislation related to accounting supervision is relatively outdated. Problems of economic losses caused by absence in accounting credit among listed companies are larger in number and more severe in result though China has strengthened force in legislation and law enforcement in the aspect of accounting credit absence. Slack law enforcement is commonly seen during the execution and the deficiency in legal supervision severely influences social economic order and the development speed of market economy; in the aspect of social supervision, social intermediary organs and auditing institutions cannot fully execute effective supervision owing to the requirement for profits to cater for requirement of listed companies; in the aspect of government supervision, government supervision cannot make predicted achievements caused by reasons such as limited human force quantity & quality, imperfect policy and outdated law enforcement, etc; internal auditing of enterprises refers to auditing activities, which are intended to guarantee the fully implementation and execution of related national accounting laws and regulations inside the enterprises. Listed companies possess their own auditing departments, which make them lack of independency in auditing work enforcement and they play insufficient role in supervising self accounting credit absence. Internal auditing departments in some listed companies exist only in names without showing any self restraining power and they cannot execute supervision over the transparency of their accounting behaviors and internal supervision system cannot be effectively implemented. 2.1.2 Lack of punishment over companys accounting credit absence The unhealthy supervision system leads to the shortage in the precaution and punishment over companys accounting credit absence and distortion in accounting information becomes more and more worse, which is mainly represented in width and depth. From the aspect of width, lack of social supervision and government supervision makes it almost impossible to disclose accounting credit absence, which makes related personnel and listed companies short of credit take risks and lead to the distortion of accounting information in securities market or make accounting credit absence the stubborn disease among companies and it severely influences the operation order of securities market and continual & rapid development of national economy; in the aspect of precaution and punishment depth, supervision over accounting credit mainly relies on administrative punishment and there are few cases claiming for criminal liabilities. Punishment is one in a million in comparison with profits brought by false information, which encourages the accounting credit absence behavior. As a result, to strengthen the punishment over accounting credit absence remains the importance and key point for our supervision department in future (YUE &TANG, 2006). 2.1.3 Information asymmetry of companys accounting credit absence Accounting information asymmetry of listed companies includes internal and external information and information asymmetry also indicates the inconsistent information for information provider and information user. The separation of management power and ownership among listed companies makes General Manager form contractual relationship with companies. As a result most accounting information users do not participate in production and operation of enterprises and companys accounting information users requirement only originates from the accounting information providers. Nevertheless, if accounting information providers provide false information related to companys production and operation activities, it will cause accounting information asymmetry. Information providers determine information quantity and quality without any effective supervision behavior and organs; unhealthy market information mechanism is also one of the important factors that lead to the shortage of punishment over market accounting information credit absence. There is still a long way to go before mechanisms such as market information disclosure and transmission are perfected. Accounting credits social credit mechanism is not established yet and listed companies market supervision mechanism cannot be effectively represented yet. 2.1.4 Insufficient accounting system reform makes it hard to solve problem of accounting credit absence With the acceleration of economic globalization process, national economic system also changes, ownership and management power are separated, enterprises set on the road of independent operation with rapid expansion of autonomous power and maximum value becomes the final target for financial management or company operation among listed companies. As the intermediary agent, accounting not only serves but also is dominated by listed company. Nevertheless accounting system reform process is slow, which cannot adapt to the requirement for the economic globalization development. Current accounting system reform is always outdated in comparison with new-arising economic matters and phenomena, which makes current accounting system cannot adapt to the requirement for modern economic development; though accounting system reform has made obvious achievements, problems also exist in the implementation and promotion of reform achievements. There is a long way to go in accounting reform, which makes it unable to basically solve the problem of accounting credit absence. 2.1.5 Accounting faith-keeping inspiration mechanism remains to be perfected In comparison with huge economic benefits through occasional violation, accounting credit cannot receive corresponding award, which makes credit accounting work lack motives. Besides there is no or little punishment over accounting credit absence, which makes accounting information providers take risks to provide false accounting information beneficial for their company. All in all accounting credit seems to stay on moral level. As a matter a fact it is the performance of failure of market mechanism. 2.2 Internal reasons for accounting credit absence among listed companies 2.2.1 Profits remain the origin of credit absence As the market environment becomes more and more complicated, accounting credit absence become more and more worse and false accounting becomes more and more popular and the basic reason is motivation by huge economic benefits. Economic reform is not accomplished and market economic system is to be perfected, which makes the accounting credit absence caused by system deficiency become unavoidable. Nevertheless if change of thoughts falls behind the economic change, then some listed companies will abandon the accounting principle of honesty and faith to pursue short-term huge economic benefits regardless of national interests. They will cover actual production and operation status, use false and imperfect accounting information to deceive stakeholders (such as creditor, debtor, tax bureau, etc), and mislead their operation decision making. Currently accountant firms are still at buyers market and they create false prosperity of listed companies driven by profits t occupy market share and seek for considerable economic benefits by providing false accounting information through manipulating accounts, which interferes already-existing securities market order and hinders the sustainable, stable and healthy development of listed companies. 2.2.2 Accounting personnels lack of comprehensive quality With the rapid development of economy, listed companies are facing more and more complicated micro and macro environments. In comparison with the above-mentioned complicated market environment, related accounting personnel have relatively outdated consciousness and they cannot recognize the false prosperity reflected by the false accounting information, which will cause lethal impact on real sustainable development of listed companies; relatively low comprehensive quality of accounting personnel remains one of the major reasons for accounting credit absence. Accounting personnel belong to social members and their behaviors must be influenced by social environment. Individuals with weak willing power will represent the moral absence. They not only fail to be restrictive to themselves, but also ignore national codes and regulations to pursue economic benefits. They always hide and fabricate false accounting information, which causes severe shortage of accounting information; professional moral level and business quality among accounting personnel are descending and some of them are transferred to accounting posts from other poses without familiarity in their duties. They always adopt inappropriate methods in financial treatment. Some of them provide false information without any professional ethics, which will influence decision making by all accounting information users, which will bring losses to the long-term development of listed companies. 3. THEORETICAL MECHANISMS AND BASIS FOR THE OPERATION AND ASSURANCE OF ACCOUNTING CREDIT ABSENCE PRECAUTION & PUNISHMENT SYSTEM FOR LISTED COMPANIES The so-called system refers to an integrity composing of a series of affairs communicating and depending on each other. System theory is the theory that takes subjects as the system for recognition and treatment. System theory is scientific exploration of subjects integrity. In view of system theory, precaution and management of the stubborn absence in accounting credit among listed companies belongs to a complicated large systematic project. A large system commonly composes of multiple sub-systems, that is, it can be divided into several sub-systems, which depend on and restrain each other. As a result, the system has characteristics of both integrity and interdependency. System under study is constructed by several sub-systems layer by layer in a reasonable way, which makes the system contain characteristics of hierarchy and orderliness; besides, system under study is an organic system and it contains the uniqueness as high-layered system, that is, it contains characteristics of purpose and sequence. We can have scientific and overall recognition of accounting credit absence precaution and punishment system for listed companies only when we understood above-mentioned characteristics of the system, which will push forward the smooth operation of accounting credit absence precaution and punishment system for listed companies. Based upon overall and deepened analysis of both internal and external reasons of accounting credit absence among listed companies, we shall, with the help of trinity view of government regulation, social supervision and self-discipline of enterprises and accounting personnel of system thought, seek for related countermeasures for punishing accounting credit absence 4.ASSURANCE AND OPERATION COUNTERMEASURES OF ACCOUNTING CREDIT ABSENCE PRECAUTION AND PUNISHMENT SYSTEM FORLISTED COMPANIES Perfect training and internal control system to strengthen the establishment and execution of self-discipline mechanism among enterprises and accounting personnel As an enterprise, listed company is the key to strengthen the accounting credit construction. In the aspects of accounting credit management and precaution, listed companies can guarantee the real and effective accounting information transmission through strengthening the leaders liabilities and adjusting companys structure. Runners of listed companies should give play to their demonstration role as pioneers and directors in the aspects of accounting credit precaution and punishment. They should abide by the laws while strengthening their employees legal consciousness and set examples with their behaviors for their employees, by which an honest and law-abiding atmosphere forms in the company. Besides, to solve accounting credit precaution and punishment among listed companies, we should perfect internal control system and strengthen internal auditing inside listed companies, effectively implement management mechanism of listed companies, establish modern enterprise system, represent the marketization of company development, make accounting information transmission directly relate to company development so as to motivate the initiative of accounting informations self supervision and guarantee the effectiveness, timeliness and integrity of information transmission. Strengthening credit education and establish accounting credit thought are also necessary links for solving accounting credit absence in listed companies. Accounting information users should strengthen credit education, establish correct accounting concept from both inside and outside aspects. Market economy establishment shall be human-oriented and the change of accounting personnels thoughts must adapt to the speed of economic development especially inside a company. Strengthen training over accounting personnels comprehensive quality especially ideological education, establish correct view of life, career and value, set up good credit atmosphere among enterprises and accounting personnel, and consolidate the ideological foundation about credit among accounting personnel. Therefore we must perfect training and internal control system to strengthen the establishment and implementation of self discipline system for enterprises and accounting personnel in order to solve the problem of accounting credit absence among listed companies. 出處： 出處： EI Altman, A Saunders.探討上市公司會(huì)計(jì)誠(chéng)信缺失的原因并研究對(duì)策 .加拿 大社會(huì)科學(xué) .2010（ 1） 譯文： 探討上市公司會(huì)計(jì)誠(chéng)信缺失的原因并研究對(duì)策 EI Altman, A Saunders 誠(chéng)信是會(huì)計(jì)核算的基本原則，會(huì)計(jì)信用缺失將抑制企業(yè)的生存和發(fā)展，并影響國(guó)民經(jīng)濟(jì)的健康運(yùn)行。目前會(huì)計(jì)信用缺失是一個(gè)國(guó)際問(wèn)題，上市公司會(huì)計(jì)信用也遭受社會(huì)的質(zhì)疑。在文中，作者基于上市公司誠(chéng)信缺失的定義和表現(xiàn)，系統(tǒng)地思考并深入而全面地分析了上市公司會(huì)計(jì)誠(chéng)信缺失之間的內(nèi)部和外部的原因，并試圖提出相應(yīng)的對(duì)策的建議，通過(guò)政府法規(guī)方面的懲罰、社會(huì)監(jiān)督以及企業(yè)和會(huì)計(jì)人員自律，以便為上市公司的會(huì)計(jì)誠(chéng)信建設(shè)提 出相應(yīng)的參考對(duì)策。 1.上市公司會(huì)計(jì)誠(chéng)信缺失現(xiàn)象的定義和表現(xiàn)。 在中華傳統(tǒng)文化里誠(chéng)信一直是道德修養(yǎng)的核心思想，最偉大的思想家孔子曾經(jīng)說(shuō)過(guò)， “如果一個(gè)人誠(chéng)信缺失，你不可能了解他 ”，這表明信用是做為一個(gè)人的基本原則。 誠(chéng)信由誠(chéng)實(shí)和守信組成。 誠(chéng)實(shí)表明一個(gè)人的內(nèi)心想法和言行舉止的一致性 ;守信表明人在日常溝通中應(yīng)遵守信用。 會(huì)計(jì)的工作主要是為相關(guān)方提供決策，需要誠(chéng)信作為基本職責(zé)。會(huì)計(jì)人員應(yīng)該具備良好的職業(yè)道德和業(yè)務(wù)能力，他們必須及時(shí)、準(zhǔn)確和完整地為信息用戶提供財(cái)務(wù)信息集中從而為企業(yè)，社會(huì)和政府提供參考。 在上市公 司會(huì)計(jì)信用缺失表明上市公司做違背事實(shí)的假賬會(huì)在財(cái)政計(jì)