1、中文 4030 字 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 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 bas
2、ic 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 suffer
3、ing 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
4、 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
5、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,
6、 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
7、 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, p
8、recise 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
9、 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
10、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 econom
11、ic 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,
12、 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
13、, 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 acc
14、ounting 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
15、 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
