中国上市公司管理者的不良会计行为外文翻译-会计审计(编辑修改稿)

中国上市公司管理者的不良会计行为外文翻译-会计审计(编辑修改稿)内容摘要：

ion penalty notice, there are 41 listed panies are punished for untrue disclosure, inplete or late accounting information from January 2020 to January 2020. Table 1 shows specific tools and the frequency of accounting fraud. Tracing the reasons why these panies are punished, we can find various means and a huge amount are involved in managers’ intentional bad accounting behaviors. Firstly, various means are involved in managers’ deliberately bad accounting behaviors. From Table 1 we can find, 41 listed panies reached 7 categories 127 kinds of fraud means as much, in average, every punished pany adopts more than three kinds of accounting fraud method. Table 1 also indicates that the most important category of accounting fraud is the seventh one (concealment, late or improper disclosure of material matters), up to 66 cases, accounting for % of the total cases among them are underestimation of liabilities, accounting for % of this category. There are 16 cases of the third category (inflated assets) and 13 cases of the forth category (false revenue), respectively accounting for % and % of the total samples. These accounting fraud methods seriously distort the pany’s assets, liabilities and profits. Secondly, a huge amount of money is involved in managers’ intentional bad accounting behaviors of listed panies. For example: six panies cumulatively fabricate ￥ billion operating revenue. Of which Jinli Technology has reported fictitious revenues for two times and has been punished twice by SEC. Specific circumstances is shown in Table 2. The distorted accounting information generated by accounting fraud makes serious consequences: on one hand, it may result in financial virtual ine, the excessive distribution of national ine, inflation of consumption, distortion of economic facts, covering up some contradictions in the economy, and make 东北石油大学本科生毕业设计（论文） VI the country’s macrosupervision and regulation lose foundation, leading to significant financial, economic decisionmaking mistakes。 on the other hand, creditors and investors may be led to poor decisions, their interests may be bruised, and reduce the efficiency of allocating resources in capital markets. The Causes of Managers’ Intentional Bad Accounting Behaviors Overall, as the agent of listed panies managers’ objective function is inconsistent with shareholders’ who is the principal, the relation between managers and stakeholders is also plex. Because managers get far more and earlier corporate information than other accounting information users, and the outsiders such as the shareholders, creditors weakly supervise the insiders the managers which allows managers to actually control the enterprise, when conflict between various parts interests happen, the managers have the opportunity and the ability to engage accounting fraud so as to achieve their own interests (WANG, 2020). Specific analysis on the reasons for managers accounting fraud is as following: 3. RECOMMENDATIONS TO PREVENT MANAGERS’ BAD ACCOUNTING BEHAVIORS I N CHINA’ S LISTED COMPANIES Actually, it is not easy to distinguish unintentional managers’ bad accounting behaviors from intentional ones in practice. But managers can do this themselves. To awaken managers’ social awareness of consciously reducing bad accounting behaviors, suggestions followed are respectively proposed in terms of two types of managers’ bad accounting behaviors. Suggestions on Keeping away from Managers’ Unintentional Bad Accounting Behaviors Strengthen the Continuing Education on Management Through a variety of job training, study tours outside the listed panies, further education and teachinghimself, we can expand the manager’s professional knowledge and skills, develop their good habits of thinking and behavior, promote them to keep up with the developments of accounting theory, accounting standards and accounting laws and regulations, attach great importance to the construction of basic accounting work, continuously improve the pany’s rules and regulations, strengthen the accounting staff inservice training, then accounting standards can be gradually, steadily improved and accounting plays an real important role in the management of listed panies. Perfect the System of Internal Accounting Controls and Strictly Implement it 东北石油大学本科生毕业设计（论文） VII The priority to sound system of internal accounting controls and strict implementation of it is to make managers pay more attention to internal accounting controls, then consciously strengthen the internal audit system which includes these actions: setting up the internal audit institution led by the board of supervisors and audit the daily operations of accounting, guaranteeing a high degree of independence of supervisory staff。 ensuring separation of inpatible duties, such as: authorization to execute a particular transaction and executing duties。 performing duties on certain business and auditing duties to these。 performing a particular transaction and recording the business。 custody of certain property, materials and recording them。 custody of certain property, materials and checking duties。 general ledger and subsidiary ledger duties。 journalizing and general ledger duties, etc. Precautionary Measures to Managers’ Intentional Bad Accounting Behaviors Improve Corporate Governance The quality of accounting information relies on the corporate governance, it is the result of struggle among relative parties of corporate governance. Balancing the strength of variety parties can effectively prevent the managers’ bad accounting behaviors and truly improve the quality of accounting information (XU, 2020). Dargenidou, McLeay and Raonic (2020) considered that more stringent corporate governance practices can help investors overe the weaknesses of the legal protection terms in Europe. First of all, th。