外文翻译--探讨上市公司会计诚信缺失的原因并研究对策(编辑修改稿)

外文翻译--探讨上市公司会计诚信缺失的原因并研究对策(编辑修改稿)内容摘要：

ting not only serves but also is dominated by listed pany. 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 Current accounting system reform is always outdated in parison with newarising economic matters and phenomena, which makes current accounting system cannot adapt to the requirement for modern economic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. Accounting faithkeeping inspiration mechanism remains to be perfected In parison 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 pany. 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. Internal reasons for accounting credit absence among listed panies Profits remain the origin of credit absence As the market environment bees more and more plicated, accounting credit absence bee more and more worse and false accounting bees more and more popular and the basic reason is motivation by huge economic benefits. Economic reform is not acplished and market economic system is to be perfected, which makes the accounting credit absence caused by system deficiency bee unavoidable. Nevertheless if change of thoughts falls behind the economic change, then some listed panies will abandon the accounting principle of honesty and faith to pursue shortterm 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 buyer39。 s market and they create false prosperity of listed panies driven by profits t occupy market share and seek for considerable economic benefits by providing false accounting information through manipulating accounts, which interferes alreadyexisting securities market order and hinders the sustainable, stable and healthy development of listed panies. Accounting personnel39。 s lack of prehensive quality With the rapid development of economy, listed panies are facing more and more plicated micro and macro environments. In parison with the abovementioned plicated 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 panies。 relatively low prehensive 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 longterm development of listed panies. 3. THEORETICAL MECHANISMS AND BASIS FOR THE OPERATION AND ASSURANCE OF ACCOUNTING CREDIT ABSENCE PRECAUTION amp。 PUNISHMENT SYSTEM FOR LISTED COMPANIES The soc。