会计学毕业论文的外文翻译

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1、会计学毕业论文外文翻译CausesandCountermeasureofAccountingInformationDistortionHuangXianLingSchoolofManagementSouth-CentralUniversityForNationalities,PR.China,430074Abstract:Inrecentyears,theaccountinginformationdistortionhasaffectedsocialeconomyorder.Thisarticlemainlydiscussesonthecausesandcou

2、ntermeasureofaccountinginformationdistortioninChina.Keywords:AccountingInformationDistortionCausesCountermeasure1IntroductionInrecentyears,ithappenssometimesthattheaccountinginformationdistort.Itwillaffectinformationuserssuchasinvestorsandcreditorscorrectlyjudgeanddeicidethemanageme

3、ntofenterprise,resultinthenationalmacroeconomicregulationandcontrolandthemicroscopicpolicy-makingfault,andaffectthesocialeconomyordernormallyoperate.ThisarticlemainlydiscussesonthecausesandcountermeasureofaccountinginformationdistortioninChina.2Thereasonoftheaccountinginformationdis

4、tortionTherearevariousreasonsofaccountinginformationdistortion:theenterpriseinternalfactorandalsoexteriorfactor;theobjectivereasonandalsothesubjectivereason.Summarily,itmainlyhasfollowingseveralpoints:2.1ThelimitationofaccountantlawsandregulationssystemTheaccountingguidelineandbusin

5、essaccountingsystemareallthebasicstandardsofaccountingwork,theconcreteprescribeofbusinessaccountingprinciples,theaccountingserviceprocessingmethodandtheaccountinginformationdisclosuremethodandsoon.Asthebasicstandardsofaccountingwork,thelimitationoftheaccountingguidelineandbusinessac

6、countingsystemisreasonofaccountinginformationdistortion.Itmainlydisplaysin:First,theinherentestimateandthespecializedjudgmentoftheaccountingguidelineandbusinessaccountingsystemwillcausetheaccountinginformationdistortion.Second,theflexibilityofaccountingmethodmaycausetheaccountinginf

7、ormationdistortion.Third,thehystereticqualityoftheaccountingguidelineandbusinessaccountingsystemwillalsocausetheaccountinginformationdistortion2.2TheaccountancyfaultTheaccountancyfaultreferstounconsciousnessfaultmadeintheaccountancyasaresultofthefaultofmeasure,confirmation,record,re

8、portandsoon.Theacco