英语翻译会计诚信危机的原因分析及治理对策中文摘要会计信息质量较低、会计信息失真已经成为影响社会经济秩序正常运行的突出问题

英语翻译
会计诚信危机的原因分析及治理对策
中文摘要
会计信息质量较低、会计信息失真已经成为影响社会经济秩序正常运行的突出问题,使得会计诚信遭受到了前所未有的挑战,社会各界开始对会计的诚信产生强烈的质疑,重塑会计诚信已经成为当前会计界人士亟待解决的问题.本文通过对企业内部控制制度、市场机制下企业的业绩评价体系、管理层和会计人员的道德水平、法律机制、会计从业人员与会计执业机构独立性、外部诚信环境等内部及外部因素对会计诚信危机的原因进行分析,进而提出了制定合理的内部控制系统、改进企业业绩评价体系、加强诚信道德教育、加强会计诚信立法、规范会计中介服务机构、加强会计从业人员的独立性等治理对策,以期推进当前会计诚信和会计职业道德建设,开展会计诚信的道德教育,改善诚信环境,重塑会计行业诚信.
关键字：会计诚信、会计诚信危机、内部控制、职业道德

Lower the quality of accounting information,accounting information distortion has become a socio-economic impact of the normal operation of the order of outstanding issues,Honesty makes accounting suffered an unprecedented challenge to the community of the integrity of the accounting strongly challenged Remodeling accounting integrity has now become the accounting sector problems to be solved.Based on internal control system,the market mechanism as the performance evaluation system management and accounting personnel,the moral level,the legal mechanism,accounting practitioners and the independence of the accounting practice.external integrity of the environment of internal and external factors on the accounting of the reasons for the crisis of integrity analysis then the development of sound internal control systems,improve enterprise performance evaluation system,and enhancing the integrity of moral education,strengthen the integrity of the accounting legislation,standardize the accounting intermediary service institutions,strengthen the independence of the accounting practitioners and other countermeasures.with a view to advancing the current accounting integrity and accounting professional ethics,for accounting integrity moral education,improving environmental integrity,Rebuilding integrity of the accounting profession.Keywords :accounting integrity,credibility crisis accounting,internal control,professional ethics