中国会计文化书评英文

Believed everybody knew, in 2007 the country has executed the new accounting policy. Why our accountant does the criterion have the transformation? With the international trail connection is a reason, but I thought the recent years accounting information false also played the impetus role. In recent years, Chinese accountant faced “the good faith crisis”, accountant created a false impression and so on the phenomena massively to be also in vogue, this was relates the state economy life or death the important matter, was a certainly not allow to neglect question. Not only the distorted accounting information can mislead the investor and the creditor, causes its decision error, moreover can cause the state asset and the financial revenue massive outflows, harasses the national economy macroeconomic regulation and control and the market economy order.In recent years exposed a series of accountants corrupted practices the cheat case as well as the audit defeat case which was connected with it, caused accountant's industry male letter strength to receive the stern challenge, accountant the profession faced with one serious “the good faith crisis”. State Council Premier Zhu Rongji in April, 2001 Institute superscription “does not make the forged account” the exhortation to students for Shanghai Country Accountant; When separates for half year, in attends Beijing Country Accountant at Institute's inauguration meeting, proposed once more to the accounting personnel “good faith for this, personal integrity for heavy, persists the principle, does not make the forged account.” Request.Had indicated fully the country accounting personnel's value and the request, makes clear explicitly current is strengthening the accounting personnel occupational ethics construction the importance and the pressing. The accounting personnel is engaged in the accounting and the financial control, provides the economic information the special profession, the affected area is broad, affects profoundly, thus is engaged in accountant the occupation people's occupational ethics fit and unfit quality, directly will affect the function of accounting inevitably the display, will affect the information user's decision-making, thus will affect the entire social the economy, politics and the morals, therefore, will strengthen the accounting personnel occupational ethics construction, will have extremely vital and the realistic significance. In the present stage, our country major part accounting personnel mainly is works in under the unit person in charge's leadership, under the market economy condition steep competition, causes the partial accounting personnel to face frequently is resigned, comes off sentry duty, the unemployment threat and the pressure, the accounting personnel if does not listen to leader's arrangement or not according to the leadership intention management, possibly loses works, in this case, some usually comparatively professional accounting personnel when faces incites, to pull strings, to compel forge its, forges accountant the material, because it cannot be helped is compelled to give up the occupational ethics, to lose the principle to be contrary to convictions to operate, but some people have even perished the occupational ethics, develops the initiative, and displayed excellent technical processingAbility, the operation has the confidentiality extremely, the general inspection is difficult to discover, easy to evade the outside supervision. Also some part of accounting personnel own quality is low, the occupational ethics idea is light, because usually requests to oneself not strictly, lacks the moral tutelage the raise, in under the economic interest enticement, the selfish desire inflates unceasingly, not Accountant Gu profession realistic, objective fair moral standard, forge, forges, the concealment intentionally, damages accountant the material, or then embezzles using the duty, embezzles, diverts the government money wantonly, finally defies the law, even moved towards the guilotine. If former Beijing western city medicine company Baita Temple drugs management corporate accounting the Zou rock pile, the only half year time uses the forge account disbursement, keeps accounts the certificate, receives fraudulently methods and so on check, commits a crime 22 times, possesses oneself of successively the government money 1,590,000 Yuan.Zou Lei commits the crime of corruption to condemn legally the death penalty, deprives the political rights lifelong. The accounting information distorts has become puzzles accountant the profession the serious problem. The enhancement sense of mission, sharpens the disciple of a master ability, the enhancement autonomy, establishes the occupational ethics appraisal, the inspection mechanism, the deepened politics economic system inspection, building good accountant surrounds late is prevented the accounting information distorts important way. 1. establishment complete moral education system 2. does well the propaganda, builds the accounting personnel to observe the occupational ethics the public opinion atmosphere 3 enhancement study, enhances the accounting personnel to observe the occupational ethics the ideological recognition 4. to use legal the method restraint, the restriction morals behavior 5. establishment perfect interior surveillance system 5. not to strengthen the moral tutelage which the accounting personnel and the unit leads 译文是：相信大家都知道,2007年国家又施行了新的会计政策.为什么我们的会计准则要不停的变换呢?与国际接轨是一个原因,,而我觉得近年来会计信息虚假也起到了推动作用. 近年来，中国会计面临“诚信危机”，会计造假等现象也大量盛行，这是关系国家经济存亡的大事，是一个绝不容忽视的问题。 失真的会计信息不仅会误导投资者与债权人，使其决策失误，而且会导致国有资产和财政收入的大量流失，扰乱国民经济宏观调控和市场经济秩序。近年来曝光的一系列会计舞弊欺诈案件以及与之相关联的审计失败案例，使会计业的公信力受到严峻挑战，会计行业面临一场严重的“诚信危机”。 国务院总理朱镕基2001年4月为上海国家会计学院题写了“不做假账”的校训；时隔半年，在出席北京国家会计学院的成立大会上，对会计人员再次提出了 “诚信为本，操守为重，坚持原则，不做假账。”的要求。充分表明了国家对会计人员的重视和要求，明确昭示着当前加强会计人员职业道德建设的重要性和紧迫性。 会计人员是从事会计核算和财务管理，提供经济信息的特殊行业，涉及面广，影响深远，因而从事会计职业的人们的职业道德优劣，势必直接影响会计职能的发挥，影响信息使用者的决策，从而影响整个社会的经济、政治和道德，因此，加强会计人员职业道德建设，具有十分重要而现实的意义。 在现阶段，我国绝大部分会计人员主要是在单位负责人的领导下工作，市场经济条件下的激烈竞争，使部分会计人员经常面临被辞退、下岗、失业的威胁和压力，会计人员如果不听领导的安排或不按领导的意图办事，就可能失去工作，在这种情况下，一些平常较为敬业的会计人员在面临授意、指使、强令其伪造、变造会计资料时，出于无奈被迫放弃职业道德、失去原则违心操作，而有些人甚至沦丧了职业道德，发展到主动配合，并且表现出了高超的技术处理能力，操作极具隐蔽性，一般检查较难发现，易于逃避外部监督. 也有一部分会计人员自身素质较低，职业道德观念淡薄,由于平时对自己要求不严，缺乏道德修养的培养，在经济利益的诱惑下，私欲不断膨胀, 不顾会计行业实事求是、客观公正的道德规范，故意伪造、变造、隐匿、毁损会计资料，或者利用职务之便监守自盗，大肆贪污、挪用公款，最终以身试法，甚至走向了断头台。如原任北京市西城医药公司白塔寺药品经营公司会计邹磊，仅半年时间就采用伪造账目支出、记账凭证、冒领支票等手段，作案22次，先后将公款159万余元占为己有。邹磊犯贪污罪被依法判处死刑，剥夺政治权利终身。 会计信息失真已成为困扰会计行业的严重问题.增强使命感，提高执业能力，加强自律，建立职业道德评价、考核机制，深化政治经济体制考核、营造良好的会计环晚是防止会计信息失真的重要途径. 新时期、新形势下我们要不断加强会计人员职业道德建设，推进我国政治经济的改革、发展与稳定。加强会计人员职业道德可以从以下几个方面入手： 1.建立完备的道德教育体系2.搞好宣传，营造会计人员遵守职业道德的社会舆论氛围 3加强学习，提高会计人员遵守职业道德的思想认识4.用法律的手段约束、制约不道德行为5.建立健全内部监督制度5.加强会计人员和单位领导的道德修养 真是。。。要求真多啊。。。

美国会计准则 US Generally Accepted Accounting Principles

国际会计准则 International Accounting Standards

中国会计准则分析 Chinese Analysis of accounting standards

美国会计准则由美国财务会计准则委员会（FASB）、会计师协会（APB）和证券交易委员会（SEC）在《意见书》和《公报》中所规定的会计准则、方法和程序所组成的。

国际会计准则是由国际会计准则委员会制定并公布的会计一般规范。其目的是促成国际范围内的会计行为的规范化。

中国会计准则是中国会计人员从事会计工作必须遵循的基本原则，是会计核算工作的规范。它是指就经济业务的具体会计处理作出规定，以指导和规范企业的会计核算，保证会计信息的质量。

扩展资料：

国际会计准则与美国会计准则的比较

共同点：

1、运作机制相似，二者均为民间机构，由企业、专业团体资助，专门制定会计准则，不过FASB获得了SEC的授权。

2、制定准则程序相似，如前所述，二者制定准则都经过大量的调研、征求意见、投票批准等程序，且透明度非常高。

3、准则内容相似。尽管FASB发布的会计准则数量多于IASB，但其对相同业务的会计处理原则、方法等基本相似。

不同点：

1、出发点不同。

IASB的出发点是制定全球通用的会计准则，FASB则主要根据美国国内经济活动的需要制定会计原则，主要适用于美国。

2、基础不同。

IASB发布的会计准则主要是原则导向(Principe-based)的，目的是在基本原则一致的条件下，兼顾不同国家的具体情况，因而比较精练、粗线条，其核心思想是只要企业在编制会计报表满足了财务会计概念框架(Conceptual Framework)的要求，那么报表就是真实、公允的，IFRS体系更加看终于专业人员的内在以及主观判断

FASB发布的会计准则主要是规则导向(Rule-based)，其准则数量多，内容具体、细致，其核心思想是尽可能多的将规则细化，是的每一项业务都有具体的准则作为指引，只要企业在编制报表时候完全满足了相关要求，那么报表就整体上满足了GAAP准则的思想，故这种依据一条一条的准则去检测企业是否规范操作也被称为逐项核查(Box-ticking)。

参考资料：

百度百科-美国通用会计准则

百度百科-国际会计准则

百度百科-中国会计准则

“中国会计报”China Accounting DailyChina Accounting Paper

U.S. GAAPInternational Accounting StandardsAnalysis of the Chinese Accounting Standards

中国会计报 China accounting journal注：accounting 英 [əˈkaʊntɪŋ] 美 [əˈkaʊntɪŋ] n. 会计; 会计学; 记账; v. 记述，报告(account的现在分词); [例句]An understanding of accounting techniques is a major requisite for the work of the analysts..懂得会计知识是从事分析员工作的一个必要条件。[其他] 原型： account

China Accounting Newspaper

New accounting standards establishing accounting realized after international convergence of substance, but still retains the Chinese characteristic.