会计诚信外文翻译文献

会计诚信外文翻译文献会计诚信外文翻译文献(文档含中英文对照即英文原文和中文翻译)翻译：摘要：会计诚信是经济社会发展的客观要求，是和谐社会建设的重要组成部分。然而，近年来发生的会计造假事件，已经严重的影响了社会经济秩序的正常于心和会计职业的信誉，使会计诚信缺失成为我国社会经济生活中的一个突出问题。诚信是会计的立身之本，本文针对会计诚信的问题，提出了会计诚信缺失的危害、原因，以及对会计诚信缺失的解决对策进行了探讨，以维护和提高会计诚信的水平。会计诚信之本--不做假账

会计是诚信行业。会计的本质归根结底是一个字：“真”，会计的衰亡也是一个字：“假”！如果会计失之诚信，弄虚作假，欺诈舞弊，会计得以存在的基础就会随之崩塌，会计业的生命力也就随之完结。因此，“不做假账”，应成为会计诚信之本，应成为我们会计从业者的座右铭。本文就此谈点浅见

中国现代会计先父潘序伦先生指出：“立信，乃会计之本；没有信用，也就没有会计。”诚信是市场经济的基石，是会计工作的生命线，更是会计从业人员的安身之本、立业之基。不做假账，保证会计信息质量，是会计诚信之本。

朱镕基同志在世界会计师大会上曾经告诫：“所有会计审计人员必须做到‘诚信为本，操守为重，坚持准则，不做假账。’恪守独立、客观、公正原则，不屈从和迎合任何压力与不合理要求，不以职务之便谋取一已私利，不提供虚假信息。”这就要求会计人员在处理会计事务时，要客观、真实、公正地反映各项经济业务，不做假账，从源头上确保会计资料的真实性和可靠性。

一、严把原始凭证审核关，从源头上防止假账

原始凭证是经济业务发生时取得的书面证明，是证明会计事项发生的唯一合法凭证。由于在实际工作中“三无”发票较多（无日期、无经济内容、无经办人），有的是白条领据，有的是虚假发票，所以，会计人员要以财经法律、法规、制度等为依据，对原始凭证进行认真审核。在审核时应把握以下几点：（1）真实性审核：审核该凭证是否反映了经济业务的本来面目，有无伪造、虚开行为，对于基建投资的发票要附有合同、预（决）算、负责人审批意见书、监理签发的支付书等；房屋工程维修要使用建筑安装业专用发票并附有合同（协议）、预（决）算、验收报告等；车辆维修发票要附有《车辆维修呈批单》、维修清单；招待费发票要附有《公务接待呈批单》、原始菜单；办公用品发票要附有明细单并加盖印章；凡属政府采购项目一律附政府采购合同、验收结算书等。对缺乏真实性的凭证要进一步查明，确属虚假的，要拒绝办理。（2）合法性审核：审查该凭证是否符合有关法律、法规、财务制度，是否违反预算和财经纪律，对不合法的原始凭证不予受理。（3）完整性审核：主要审查该凭证的手续是否完备，应填项目是否填全，是否有税务或财政监制章，有关经办人员是否签章，领导是否批准等，对不完整的原始凭证应予以退回。（4）正确性审核：审查该凭证的摘要和数字是否填写清楚、正确，数量、单价、金额计算是否正确，金额大小写是否相符等。办理支付业务时，一定要严格按照《现金管理暂行条例》规定办理，凡属银行转账范围内的一律转入填制发票单位账户上，严禁转入其他账户或个人账户。

二、不唯上，只唯法，决不做假账

会计人员是平等履行职责的独立个体，会计职责是受《会计法》保护不可侵犯的。《会计法》第五条规定：“会计机构、会计人员依据本法规定进行会计核算，实行会计监督。任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计账簿和其他会计资料，提供虚假财务会计报告。任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。”因此会计人员一定牢记自己的职责，不要为个人或局部私利丧失原则，要时刻记住朱镕基同志的告诫，不做假账。在编制财务会计报告时，应以核对无误的会计账簿数字为依据，决不能以估计数、计划数填报，更不能弄虚作假，篡改和伪造会计数据，要认真核对有关账目，切实做到账证相符、账账相符、账实相符和账表相符，保证财务会计报告真实可靠。会计人员要加强自身道德修养，做到自重、自律、自强，不为权势所迫，不为金钱所动，做诚信的会计人，决不做假账。

三、依法办事，加大对会计造假者的处罚力度

会计造假的目的，是侵占国有资产、转移国家资金、偷逃国家税收、骗取贷款和社会资金等，会计造假给国家、投资者、债权人造成重大经济损失，动摇了经济社会的信用基础，扰乱了市场经济发展的正常秩序。因此应加大对造假者处罚力度，提高会计造假的成本，将行政处分、行政处罚、经济罚款和民事赔偿结合起来，要使造假单位的责任领导、直接责任人因造假获得的利益大大低于罚款、赔偿；对那些缺乏应有的职业道德或职业道德不高，价值观念发生偏差，主动或被动参与制假，造成会计信息严重失真，不能如实反映单位的财务状况、经营成果和现金流量的会计人员，应将其清除出会计队伍，让其付出倾家荡产、声名狼藉的代价；同时，对诚信守法的单位和道德高尚、不畏重压、不做假账的会计人员要给予表扬和奖励。

总之，会计信息的真实、完整是衡量会计工作质量的标准，“不做假账”是会计诚信之本，是会计工作的生命，是每个会计人员最基本的职业道德和行为准则，也是做好会计工作的起点，会计人员应牢记“不做假账”，要执业以德，核算依法，遵循规则，笃做真账，让“不做假账”成为广大会计人员的自觉行动。

外文：Accountingintegrityistheobjectiverequirementsofeconomicandsocialdevelopment,harmonioussocietyisanimportantpart.However,recentaccountingfraudincidentoccurred,hasseverelyaffectedthenormaleconomicorderofsocietyandtheaccountingprofessionintheheartofthecredibilityoftheaccountingintegrityandlackofasocialandeconomiclifeofaprominentissue.Credibilityisthefoundationoftheaccounting,accountingfortheintegrityofthisproblem,alackofaccountingintegrityhazards,causes,andthelackofaccountingintegrityarediscussedcountermeasurestomaintainandimprovethelevelofaccountingintegrity.Accountingcreditofthis-donotdofalseaccounts

Accountingistheintegrityoftheindustry.Ultimatelythenatureofaccountingisaword:"true",thedeclineofaccountingisasingleword:"false"!Iftheaccountinglossofintegrity,fraud,fraud,fraud,theaccountingwillfollowthebasisoftheexistenceoffailure,theaccountingindustry'svitalityalongwithittheend.Therefore,"donotdocookthebooks",shouldbetheintegrityoftheaccounting,accountingpractitionersshouldbeourmotto.OnthepointofthisarticleOpinion

ModernaccountingMyfatherMr.PanXulunsaid:"Ericsson,istheaccountingofthepresent;nocredit,thereisnoaccounting."Credibilityisthecornerstoneofthemarketeconomyisthelifebloodofaccounting,itisshelterfortheaccountingprofessionals,Liyethebase.Makesfalseaccountsandensurethequalityofaccountinginformation,accountingintegrityofthis.

ComradeZhuRongjihaswarnedtheWorldCongressofAccountants:"Allaccountingandauditingmustbe'honesty,personalintegrity,adheretostandards,donotdoaccountingfraud.'Adheretoanindependent,objectiveandfairprinciples,neveryieldtoanypressureandmeetandunreasonabledemands,nottohispositiontogainofprivateinterests,nottoprovidefalseinformation."Thisrequirestheaccountingofficersindealingwithaccountingmatters,mustbeobjective,trueandfairreflectionoftheeconomicbusiness,donotdofalseaccounts,accountinginformationfromthesourcetoensuretheauthenticityandreliability.

First,strictlyoriginaldocumentsandapprovalfromthesourcetopreventfalseaccounts

Originalcertificateistoobtaineconomicandbusinessoccursdocumentaryevidencetoprovethattheonlylegitimatetransactionsoccurringevidence.Asinthepracticalworkofthe"threeno"invoicemore(nodate,noeconomiccontent,notmanagers),somewhitestripedcollar,accordingto,somefalseinvoice,soshouldaccountantsfinanciallaws,regulationsandsystemsbasedon,carefullyexaminetheoriginaldocuments.Intheauditshouldbethefollowingpoints:(1)theauthenticityofaudit:anauditoftheevidencewhetheritreflectstherealfaceoftheeconomicbusiness,withorwithoutfake,andfakeactsofinvoicesforinvestmentininfrastructureshouldbeaccompaniedbythecontract,pre(summary)operator,responsibleforapprovalsubmissions,paymentofbooksissuedbytheCommissioner;housingprojectstousetheconstructionandinstallationindustry,maintenanceofinvoicesaccompaniedbyacontract(agreement),pre(summary)operator,inspectionreports,etc.;vehiclerepairinvoicestobeaccompaniedby"vehiclemaintenanceChengpisingle"maintenancelist;Hospitalityinvoicesshouldbeaccompaniedby"asingleofficialreceptionChengPi",theoriginalmenu;officesuppliesinvoiceswithdetailstobesingleandseal;whereGovernmentprocurementprojectsbeattachedtogovernmentprocurementcontracts,acceptanceoftheaccountsandsoon.Thelackofauthenticityofthecertificatetobefurtheridentified,areindeedfalse,torefusetohandle.(2)thelegitimacyofreview:reviewoftheevidenceforcompliancewithrelevantlaws,regulations,financialsystems,whethertheviolationofbudgetaryandfinancialdiscipline,theoriginaldocumentsarenotlegallyinadmissible.(3)integrityoftheaudit:majorreviewoftheevidenceoftheproceduresarecomplete,whethertheprojectshouldbecompletedfilledthewhole,whethertaxorfinancialproducerchapter,whetherthehandlersignature,whethertheleader'sapprovaloftheoriginaldocumentsarenotcompleteshouldbereturned.(4)thecorrectnessofreview:reviewofasummaryoftheevidenceandwhetherthefiguresthatdate,correct,quantity,unitprice,theamountofcalculationiscorrect,theamountofthecompatibilityofsuchcase.Paymentprocessingbusiness,mustbestrictlyinaccordancewiththe"InterimRegulationsoncashmanagement"regulations,theright-banktransferswithintheunitofaccountbetransferredtofillintheinvoice,thenon-transferredtootheraccountsorpersonalaccounts.

2,noCD,onlytheonlymethod,donotcookthebooks

Accountingpersonnelperformtheirdutiesindependentofindividualequality,accountingdutiesaresubjecttothe"AccountingLaw"toprotecttheinviolabilityof."AccountingLaw"andArticleVprovides:"accountingandaccountingofficerpursuanttotheprovisionsofthisLaw,accounting,supervisionofaccounting.Nounitorindividualshallnotinanywayincite,instigateorforciblyorderaccounting,accountingpersonneltoforgeoralteraccountingvouchers,accountingbooksandotheraccountinginformation,falsefinancialaccountingreports.unitorindividualshallnotperformdutiesaccordingtolaw,andresistactsviolatingthisLaw的retaliateagainsttheaccountingpersonnel."SoaccountantsYiDingremembertheirduties,nottoorpartiallossoftheprincipleofindividualself-interest,weshouldalwaysrememberComradeZhuRongjiwarned,donotdoaccountingfraud.Inpreparingthefinancialaccountingreportshouldbetoverifyandcorrectthefiguresfortheaccountingbooks,nevertoestimates,thenumberofreportedplanned,muchlessfraud,tamperingandcounterfeitingaccountingdata,tocarefullychecktheaccountstruly,accountcardmatch,consistentaccountsandtheaccountsinlineandconsistentaccountstabletoensuretrueandreliablefinancialreports.Accountingstafftostrengthentheirownmorality,sothatself-respect,self-discipline,self-improvement,notforcedbypower,notmoneybymoving,doingtheaccountingintegritywhodonotcookthebooks.

Third,accordingtolaw,increasethepunishmentofthoseaccountingfraud

Thepurposeofaccountingfraud,isoccupiedstate-ownedassets,transferofstatefunds,taxevasion,statetaxes,obtainingcreditandsocialfunds,theaccountingfraudtothestate,investorsandcreditorstocausesignificanteconomiclosses,hasshakenthecredibilityofeconomicandsocialbasisdisruptedthenormalorderofmarketeconomy.Thereforeshouldincreasepenaltiesforcounterfeiters,improvecostaccountingfraud,theadministrativesanctions,administrativepenalties,finesandcivildamagestheeconomytogether,theresponsibilitytomakefalseflatsleadingdirectlyresponsibleobtainedbyfraudbenefitssignificantlylowerthanthefine,compensation;forthosewholackprofessionalethicsorprofessionalethicsare