會(huì)計(jì)制度和信息披露外文翻譯

1、<p><b>　　中文3490字</b></p><p>　　外 文 翻 譯</p><p>　　外文出處 Shanghai KPMC </p><p>　　外文作者 Dr.Francis WK SIU

2、 </p><p><b>　　原文：</b></p><p>　　Accounting System and Information Disclosure </p><p>　　I am very glad to have the opportunity to discuss with you on the hot subject

3、 of "accounting system and information disclosure". 在過去的一年，社會(huì)各方面都給予了高度重視會(huì)計(jì)制度和信息披露等方面具有我們的辦公室。 Over the past year, all quarters of the society have given high attention to accounting system and information discl

4、osure and so has our office. 在這里，我很想有一個(gè)和你這個(gè)問題的討論。 Here I would like very much to have a discussion on this problem with you. </p><p>　　最根本的要解決的問題在會(huì)計(jì)和信息披露制度是會(huì)計(jì)信息質(zhì)量。 The fundamental problem to be solved in the

5、 accounting system and information disclosure is the quality of accounting information. 在討論會(huì)計(jì)制度和信息披露，這是，首先，要知道什么是會(huì)計(jì)信息。 In discussing the accounting system and information disclosure, it is, first of all, necessary to kno

6、w what is accounting information. </p><p>　　What is accounting information? </p><p>　　一個(gè)企業(yè)有許多業(yè)務(wù)活動(dòng)，但如何表達(dá)了行動(dòng)的成果？ An enterprise has many operational activities, but how to express the achievements

7、of the operations? 這就要求量化的業(yè)務(wù)活動(dòng)和會(huì)計(jì)作為一種工具，用于量化服務(wù)業(yè)務(wù)活動(dòng)，其結(jié)果是會(huì)計(jì)信息。 This requires quantification of the operational activities and accounting serves as a tool for quantifying business activities and the result is accounting inf

8、ormation. 簡(jiǎn)單地說，會(huì)計(jì)信息是使用數(shù)字語言，以反映經(jīng)營業(yè)績。 Simply put, accounting information is to use the number language to reflect the operational achievements. 但為什么是會(huì)計(jì)信息如此重要？ But why is acco</p><p>　　Accounting information mu

9、st be true, accurate and complete</p><p>　　But what is reliable accounting information? 所謂“可靠”，它指的是事實(shí)，會(huì)計(jì)信息必須反映經(jīng)營業(yè)績和財(cái)務(wù)狀況的企業(yè)如實(shí)，準(zhǔn)確。 By "reliable", it refers to the fact that accounting information mus

10、t mirror the operational achievements and financial situation of an enterprise truthfully and accurately. 但它是不夠的真實(shí)，準(zhǔn)確。 But it is not enough to be true and accurate. 為，即使是會(huì)計(jì)信息真實(shí)，準(zhǔn)確，但投資者可以從它那里得到的信息很少，他們無法采取有效的投資決策，無論是。 As,

11、 even the accounting information is true and accurate, but investors can get little information from it, they cannot take effe</p><p>　　Criteria for judgment </p><p>　　必須有判斷一個(gè)企業(yè)的會(huì)計(jì)信息真實(shí)，準(zhǔn)確，完整的標(biāo)準(zhǔn)。

12、 There must be criteria for judging whether the accounting information of an enterprise is true, accurate and complete. 如果辜負(fù)的標(biāo)準(zhǔn)，它是真實(shí)，準(zhǔn)確和完整;若低于標(biāo)準(zhǔn)運(yùn)行時(shí)，它是不真實(shí)的和不完整的。 If it lives up to the criteria, it is true, accurate and co

13、mplete; if it runs below the standards, it is untrue and incomplete. 為企業(yè)會(huì)計(jì)準(zhǔn)則代碼是判斷是否在會(huì)計(jì)信息真實(shí)，準(zhǔn)確。 The code of accounting for enterprises is the criteria to judge whether or not the accounting information is true and accurat

14、e. </p><p>　　According to the readily accepted views on the international market, the accounting information must, first of all, be true and accurate. 通過準(zhǔn)確度，這意味著，以反映所有經(jīng)濟(jì)活動(dòng)和業(yè)務(wù)所發(fā)生的成就。 By accuracy, it means to

15、reflect the achievements of all economic activities and operations as they happen. 我們都知道，只有按照既定的原則和規(guī)定，即會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度，我們?cè)岬?，是否有可能為企業(yè)會(huì)計(jì)語言翻譯成量化的經(jīng)濟(jì)活動(dòng) - 會(huì)計(jì)信息。 We all know that, only by following an established principle and regul

16、ations, that is, accounting standards and accounting system as we have referred, is it</p><p>　　Relatively speaking, it is more difficult to abstract the standards for "completeness" of accounting

17、information. 一般來說，這意味著會(huì)計(jì)信息應(yīng)是全面的，它應(yīng)該涵蓋所有的主要會(huì)計(jì)信息的會(huì)計(jì)報(bào)表的終端客戶需要。 Generally speaking, it means that accounting information should be comprehensive and it should cover all the major accounting information necessary for the endu

18、sers of accounting statements. 換句話說，企業(yè)應(yīng)充分披露所有那些對(duì)企業(yè)提出一個(gè)全面的了解企業(yè)對(duì)社會(huì)公眾的影響主要發(fā)生。 In other words, an enterprise should disclose fully all the major incidences that have an impact on the </p><p>　　China's accoun

19、ting system and information disclosure </p><p>　　隨著在與世界，資本市場(chǎng)，中國經(jīng)濟(jì)增長的關(guān)系日常作為與國際慣例完全符合最前沿，是為更符合真實(shí)，準(zhǔn)確，完整的會(huì)計(jì)信息的需求迫切。 With the daily growth in the ties of the Chinese economy with that of the world, capital market

20、, as a forefront for full compliance with international practices, is more pressing with the demand for true, accurate and comp information. 近幾年，中方政府有關(guān)部門已經(jīng)產(chǎn)生了會(huì)計(jì)準(zhǔn)則，制度和規(guī)定，以滿足大量的市場(chǎng)經(jīng)濟(jì)的要求。 In recent years, the departments con

21、cerned of the Chinese government have produced a large amount of accounting norms, systems and regulations to meet the req</p><p>　　I believe that China is still quite a distance apart from the demand of the

22、 capital market on accounting information as shown by the reportedly forged financial statements by listed companies, the rising voices of the social public, demanding for strengthening market regulation and the increasi

23、ngly heated discussions on accounting system and information disclosure.</p><p>　　How to internationalize China's accounting norms and accounting system </p><p>　　為解決真實(shí)，準(zhǔn)確，完整的會(huì)計(jì)信息的問題，必須提到的會(huì)計(jì)

24、制度和信息披露。 To solve the problem of true, accurate and complete accounting information, it is imperative to mention accounting system and information disclosure. 正如我們上面，會(huì)計(jì)報(bào)表和會(huì)計(jì)制度提到的實(shí)際上是會(huì)計(jì)信息的編制，并在同一時(shí)間作為衡量標(biāo)準(zhǔn)，為會(huì)計(jì)信息真實(shí)性的基礎(chǔ)。 As w

25、e have mentioned above, accounting forms and accounting system are in fact the basis for compiling accounting information and at the same time serve as the criteria for judging the truthfulness of accounting information.

26、 判斷會(huì)計(jì)信息是否真實(shí)，準(zhǔn)確的，在現(xiàn)實(shí)中，判斷是否符合會(huì)計(jì)信息的會(huì)</p><p>　　如果有一個(gè)與中國的會(huì)計(jì)制度與國際會(huì)計(jì)準(zhǔn)則，會(huì)計(jì)信息的編制按照中國會(huì)計(jì)準(zhǔn)則和制度有可能被視為不真實(shí)和不準(zhǔn)確認(rèn)為，這是必然制約中國經(jīng)濟(jì)發(fā)展的差距較大。 If there is a big gap between China's accounting system and international accounting n

27、orms, the accounting information compiled according to the Chinese accounting norms and system is likely to be regarded as untrue and inaccurate and it is bound to restrict the development of the Chinese economy. 這就是為什么中

28、國的會(huì)計(jì)制度的國際化已成為討論的熱點(diǎn)，最有吸引力的話題。 That is why the internationalization of China's accounting system has become a hot and most</p><p>　　As China is in urgent need to solve the problem of how to compete effecti

29、vely with rivals on the capital market at present and attract more foreign investors, what is most pressing is to realize internationalization of accounting norms on the capital market so as to make the accounting inform

30、ation of listed companies meet the approval and trust of investors. </p><p>　　I think China should internationalize its accounting norms and system from the following aspects: </p><p>　　首先，財(cái)政部和國

31、家證券監(jiān)督管理委員會(huì)應(yīng)攜手合作，制訂一套規(guī)范的國際化會(huì)計(jì)手中。 First of all, the Ministry of Finance and the State Securities Regulatory Commission should join hands in formulating a set of internationalized accounting norms. </p><p>　　Ch

32、ina's current accounting norms and system are still quite different from the international accounting norms in some aspects. 在國際上，它強(qiáng)調(diào)了普遍接受的原則，這是基于原則的指導(dǎo)作用。 Internationally, it stresses the guiding role of the commonly

33、 accepted principle, which is principle-based. 但中國的規(guī)則為基礎(chǔ)的。 But China's is rule-based. 在國際上，原則比規(guī)則更高。 Internationally, principle is higher than rule. 任何經(jīng)濟(jì)活動(dòng)都必須基于的原則。 Any economic activity must be based on principle. 但在

34、中國，就沒有不被系統(tǒng)所涉及的事項(xiàng)指南。 But in China, there would be no guide for matt</p><p>　　其次，國際慣例有很大不同，中國的目的。 Secondly, International practice is quite different from China in purpose. 國際會(huì)計(jì)準(zhǔn)則的目的是唯一的，強(qiáng)調(diào)真實(shí)性和公正性，而中國的會(huì)計(jì)準(zhǔn)則和制度在

35、本質(zhì)上是復(fù)數(shù)。 The purpose of international accounting norms is one and only, stressing truthfulness and impartiality while China's accounting norms and system are plural in nature. 在這里，我建議中國至少應(yīng)該建立一套規(guī)范的會(huì)計(jì)，以滿足資本市場(chǎng)的要求，并強(qiáng)調(diào)真實(shí)性和

36、公正性。 Here, I propose that China should at least establish a set of accounting norms that meets the requirements of the capital market and stresses truthf</p><p>　　Besides, in the composition of people for fo

37、rmulating the norms, I suggest China consult international experience to absorb more representatives from the social public, especially the compilers, users and representatives from regulatory departments so as to make t

38、he norms sound and operable. </p><p>　　信息披露和會(huì)計(jì)公司的作用 Information disclosure and the role of accounting firms </p><p>　　Apart from solving the problem of internationalization of accounting norms a

39、nd accounting system, one of the problems that causes most concern among the social public is disclosure of accounting information. 在與中國的會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則，對(duì)會(huì)計(jì)信息披露的原則，差距觀點(diǎn)在一定程度上，發(fā)揮決策的會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度的不足了作用。 In view of the gaps between

40、 China's accounting norms and international accounting norms, the principles for the disclosure of accounting information, to a certain extent, play the role of making up for the shortages of the accounti</p>

41、<p>　　我們注意到一個(gè)事實(shí)，為了規(guī)范上市公司信息披露的說明，證監(jiān)會(huì)已制定方面的內(nèi)容及信息披露和信息披露編報(bào)規(guī)則的格式幾十個(gè)。 We have taken note of the fact that in order to standardize the information disclosure of listed companies, CSRC has formulated dozens of rules with r

42、egard to contents and format of information disclosure and information disclosure compilation. 但是，盡管所有這些，對(duì)上市公司信息披露的質(zhì)量仍有許多不足之處。 But, despite all these, the quality of information disclosure by listed companies has still l

43、eft much to be desired. 這就是為什么社會(huì)各方面已指示他們注意上市公司核數(shù)師及會(huì)計(jì)師事務(wù)所。 That is why a</p><p>　　First, an auditor should verify the truthfulness and accuracy of the accounting information to be disclosed. </p><p

44、>　　核數(shù)師應(yīng)通過設(shè)計(jì)審計(jì)程序，檢查和驗(yàn)證會(huì)計(jì)資料，看看他們是否符合會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度的現(xiàn)行有關(guān)規(guī)定，并它是否反映了公司的運(yùn)作，因?yàn)樗鼈儼l(fā)生。 An auditor should, through designed auditing procedure, check and verify the accounting information to see whether or not they conform to the rel

45、ated rules of the accounting norms and accounting system currently in force and whether or not it reflects the operations of the company as they happen. </p><p>　　二，審核員要按照信息披露，從他的專業(yè)判斷當(dāng)前需求的角度來看，不論是完整的會(huì)計(jì)信息。 Se

46、cond, an auditor should, according to the current requirements for information disclosure, judge from his professional perspective, whether or not the accounting information is complete. </p><p>　　有可能與關(guān)于會(huì)計(jì)信息

47、的完整性兩種情況。 There might be two cases with regard to the completeness of accounting information. </p><p>　　之一是會(huì)計(jì)信息符合法律，法規(guī)的規(guī)定和澄清有什么樣的信息是企業(yè)應(yīng)披露的要求。 One is that the accounting information has met the requirements o

48、f law and regulations that have specified and clarified what information an enterprise should disclose. 如果是這樣，信息被視為完成。 If it does, the information is regarded as complete. </p><p>　　另一起案件是，法律法規(guī)不那么會(huì)計(jì)信息而在此情況下，

49、企業(yè)和會(huì)計(jì)師事務(wù)所要通過自己的判斷，決定披露的內(nèi)容和具體的披露程度。 The other case is that the laws and regulations are not so specific about accounting information and in that case the enterprise and the accounting firm should use their judgment to dec

50、ide what to disclose and the extent of disclosure. 這種情況是最常在實(shí)踐中遇到的問題。 Such case is the most frequently encountered in practice. 由于不同的人可能產(chǎn)生的判斷，什么是不重要的本公司認(rèn)為不同的結(jié)果可能被視為重要的核數(shù)師。 As different people may produce different results

51、 of judgment, what is deemed as uni</p><p>　　However, the demand by the social public for complete accounting information disclosure of listed companies must be met. 如何解決這個(gè)問題呢？ How to solve this problem? 我認(rèn)為

52、這個(gè)問題應(yīng)該從以下幾個(gè)方面解決： I think the problem should be solved from the following aspects: </p><p>　　首先，有關(guān)部門要盡可能嚴(yán)格信息披露的要求。 First, departments concerned should make the requirements for information disclosure as rigid

53、 as possible. 由于中國的資本市場(chǎng)還沒有成熟，它可以查閱在歐洲和美國高度發(fā)達(dá)的資本市場(chǎng)的做法，以便有更多的具體要求，使上市公司利用小“洞”。 As China's capital market has not matured, it may consult the practice of the highly developed capital markets in Europe and the United Sta

54、tes in order to have more detailed requirements, leaving little "holes" for listed companies to exploit. </p><p>　　二是要加強(qiáng)監(jiān)管和處罰，使上市公司不敢違反法律。 Second, it is necessary to strengthen regulation and punis

55、hments so that listed companies dare not to violate the laws. 如果監(jiān)管和處罰都作出了“偽造”成本遠(yuǎn)遠(yuǎn)高于上市公司可以獲得較高，自然的弊端將得到控制。 If the regulation and punishments have made the cost of "forgery" much higher than what the listed compa

56、nies can gain, the malpractice would be naturally brought under control. </p><p>　　總之，有許多工作要做有關(guān)會(huì)計(jì)制度和信息披露。 In a word, there is much to do with regard to accounting system and information disclosure. 這需要時(shí)間，需要來

57、自社會(huì)各方面的共同努力。 This takes time and needs concerted efforts from all quarters of the society. 什么是上述是我們獲得了實(shí)際工作中，會(huì)計(jì)師，他們不僅是供您參考。 What is stated above is what we have gai work as accountants and they are for your reference only

58、.</p><p>　　Source: Dr. Francis WK SIU. Accounting System and Information Disclosure. Shanghai KPMG</p><p><b>　　譯文：</b></p><p><b>　　會(huì)計(jì)制度和信息披露</b></p>&

59、lt;p>　　我很高興有機(jī)會(huì)與大家討論關(guān)于“會(huì)計(jì)制度和信息披露”的熱門話題。在過去的一年，社會(huì)各方面對(duì)會(huì)計(jì)制度和信息披露等方面都給予高度重視。Here I would like very much to have a discussion on this problem with you.在這里我非常愿意與你共同討論這個(gè)問題。 </p><p>　　The fundamental problem to be

60、 solved in the accounting system and information disclosure is the quality of accounting information.解決解決解決會(huì)計(jì)制度和信息披露的最基本的問題是會(huì)計(jì)信息的質(zhì)量， In discussing the accounting system and information disclosure, it is, first of all, n

61、ecessary to know what is accounting information.在討論會(huì)計(jì)制度和信息披露的問題上，首先，要知道什么是會(huì)計(jì)信息。 </p><p><b>　　什么是會(huì)計(jì)信息？ </b></p><p>　　一個(gè)企業(yè)有許多業(yè)務(wù)活動(dòng)，但如何表達(dá)了運(yùn)營的成果？ 這就要求量化的業(yè)務(wù)活動(dòng)和會(huì)計(jì)服務(wù)作為一種工具，用于量化的經(jīng)濟(jì)活動(dòng)，其成果就是會(huì)計(jì)信

62、息。 簡(jiǎn)單地說，會(huì)計(jì)信息是使用數(shù)字語言，以反映經(jīng)營業(yè)績。 但為什么是會(huì)計(jì)信息如此重要？ 這主要是因?yàn)樗覀兇蠹矣蟹浅＞o密的關(guān)系， 作為社會(huì)的經(jīng)濟(jì)細(xì)胞，所有企業(yè)和與之相關(guān)的人都依賴于會(huì)計(jì)信息。 例如，投資者必須根據(jù)會(huì)計(jì)信息作出投資決定;企業(yè)管理必須根據(jù)會(huì)計(jì)信息采取行動(dòng)和其他政策決定，銀行就必須根據(jù)會(huì)計(jì)信息作出貸款決策。 這意味著，社會(huì)與經(jīng)濟(jì)是無法與會(huì)計(jì)信息分割的， 這正是因?yàn)槿绱耍瑫?huì)計(jì)信息的準(zhǔn)確性和可靠性對(duì)于我們大家是非常重要的。 &l

63、t;/p><p>　　會(huì)計(jì)信息必須真實(shí)，準(zhǔn)確和完整 </p><p>　　但是，什么是可靠的會(huì)計(jì)信息？ 所謂“可靠”，它指的是事實(shí)，會(huì)計(jì)信息必須準(zhǔn)確如實(shí)地反映經(jīng)營業(yè)績和財(cái)務(wù)狀況， 但它還是不夠準(zhǔn)確與真實(shí)。 因?yàn)?，即使是?huì)計(jì)信息真實(shí)，準(zhǔn)確，但投資者只能從它那里得到很有限的信息，他們也就無法采取有效的投資決策。因此會(huì)計(jì)信息必須完整，才能反映企業(yè)多方面的運(yùn)營狀況。</p><p&

64、gt;<b>　　判斷的標(biāo)準(zhǔn) </b></p><p>　　必須有一個(gè)標(biāo)準(zhǔn)來判斷企業(yè)的會(huì)計(jì)信息是否真實(shí)準(zhǔn)確完整。 如果它做到這些標(biāo)準(zhǔn)，它就是真實(shí)，準(zhǔn)確和完整的;如果它的運(yùn)行低于這些標(biāo)準(zhǔn)，它就是不真實(shí)的和不完整的， 企業(yè)的會(huì)計(jì)代碼是用來判斷會(huì)計(jì)信息是否真實(shí)準(zhǔn)確的標(biāo)準(zhǔn)。 </p><p>　　根據(jù)對(duì)國際市場(chǎng)的欣然接受意見，會(huì)計(jì)信息首先必須是真實(shí)和準(zhǔn)確的。 通過準(zhǔn)確度，這意

65、味著，以反映所有經(jīng)濟(jì)活動(dòng)和業(yè)務(wù)所發(fā)生的成就。 我們都知道，只有按照既定的原則和規(guī)定，即我們所提到的會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度，是有可能為企業(yè)把他們的經(jīng)濟(jì)活動(dòng)轉(zhuǎn)化為高質(zhì)量的會(huì)計(jì)語言 - 會(huì)計(jì)信息。 如果一個(gè)企業(yè)的會(huì)計(jì)信息是建立在普遍接受的標(biāo)準(zhǔn)和制度的基礎(chǔ)上，將被視為正確的。 否則，如果違反了會(huì)計(jì)信息的會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度，這將被視為不真實(shí)，不準(zhǔn)確的。 這就是說，這些會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度是判斷信息真實(shí)性標(biāo)準(zhǔn)。 </p><p>

66、　　相對(duì)而言，對(duì)于“完整性”的會(huì)計(jì)信息更難以衡量它的標(biāo)準(zhǔn)，一般來說，這意味著會(huì)計(jì)信息應(yīng)是全面的，它應(yīng)該涵蓋所有的主要會(huì)計(jì)信息的會(huì)計(jì)報(bào)表的終端客戶的需要。 換句話說，企業(yè)應(yīng)充分披露那些所有對(duì)企業(yè)提出一個(gè)全面的了解企業(yè)的要求而對(duì)社會(huì)公眾產(chǎn)生了重要影響。 但是，這并不意味著它要一個(gè)個(gè)的列出經(jīng)濟(jì)協(xié)議。 會(huì)計(jì)信息必須容易理解。 否則，就不可能讓會(huì)計(jì)報(bào)表使用者理解到關(guān)于他們的太多的信息。 因此，很有有必要聽取忠告 - 越會(huì)會(huì)計(jì)信息越好。 </

67、p><p>　　中國的會(huì)計(jì)制度和信息披露 </p><p>　　隨著中國經(jīng)濟(jì)與世界經(jīng)濟(jì)，資本市場(chǎng)經(jīng)濟(jì)的日益增長，中國經(jīng)濟(jì)增長處于國際慣例的最前沿，這更符合真實(shí)，準(zhǔn)確，完整的會(huì)計(jì)信息的需求迫切。 近幾年，中方政府有關(guān)部門已經(jīng)產(chǎn)生了會(huì)計(jì)準(zhǔn)則，制度和規(guī)定，以滿足大量的市場(chǎng)經(jīng)濟(jì)的要求。 國務(wù)院證券監(jiān)督管理委員會(huì)還制作有關(guān)信息披露有關(guān)規(guī)定來規(guī)范上市公司的行為。 所有這些表明，中國正在向真實(shí)，準(zhǔn)確，完整的

68、會(huì)計(jì)信息的目標(biāo)邁進(jìn)。 然而，所有的企業(yè)都使他們的會(huì)計(jì)信息真實(shí)，準(zhǔn)確和在中國的資本市場(chǎng)完成？ </p><p>　　我相信，中國資本市場(chǎng)對(duì)會(huì)計(jì)信息的需求與現(xiàn)在的上市公司仍然有相當(dāng)?shù)木嚯x，不斷提高社會(huì)公眾的呼吁，加強(qiáng)市場(chǎng)監(jiān)管和日益激烈的關(guān)于會(huì)計(jì)制度和信息披露的討論。 </p><p>　　如何使中國的會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度國際化</p><p>　　為解決真實(shí)，準(zhǔn)確，完整的

69、會(huì)計(jì)信息的問題，提到的會(huì)計(jì)制度和信息披露是很迫切的。 正如我們上面所講的，會(huì)計(jì)報(bào)表和會(huì)計(jì)制度實(shí)際上提到的是會(huì)計(jì)信息的編制，并在同一時(shí)間作為衡量標(biāo)準(zhǔn)，作為會(huì)計(jì)信息真實(shí)性的基礎(chǔ)。 判斷會(huì)計(jì)信息是否真實(shí)，準(zhǔn)確的，在現(xiàn)實(shí)中，是用來判斷是否符合會(huì)計(jì)信息的會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度。 采用不同的標(biāo)準(zhǔn)，就不可能對(duì)真實(shí)性和準(zhǔn)確性達(dá)到共同的理解。 </p><p>　　如果中國會(huì)計(jì)制度與國際會(huì)計(jì)準(zhǔn)則有很大的分歧，會(huì)計(jì)信息要按照中國會(huì)計(jì)準(zhǔn)則

70、和制度來編制很有可能被視為不真實(shí)和不準(zhǔn)確的，這是必然在很大程度上制約中國經(jīng)濟(jì)的發(fā)展。 這就是為什么中國的會(huì)計(jì)制度的國際化已成為討論的熱點(diǎn)和最有吸引力的話題。 </p><p>　　目前中國迫切需要解決如何在資本市場(chǎng)中與競(jìng)爭(zhēng)對(duì)手進(jìn)行有效的競(jìng)爭(zhēng)和吸引更多的外國投資者的問題，什么是最緊迫的問題？就是要實(shí)現(xiàn)對(duì)資本市場(chǎng)的會(huì)計(jì)準(zhǔn)則國際化，使會(huì)計(jì)上市公司的信息得到投資者的認(rèn)可和信賴。 </p><p>

71、　　我認(rèn)為中國應(yīng)該從以下幾個(gè)方面使會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度國際化： </p><p>　　首先，財(cái)政部和國家證券監(jiān)督管理委員會(huì)應(yīng)攜手合作，制訂一套規(guī)范的國際化會(huì)計(jì)準(zhǔn)則。 </p><p>　　中國現(xiàn)在的會(huì)計(jì)準(zhǔn)則和制度與國際會(huì)計(jì)準(zhǔn)則在一些方面仍然有很大的差別。 國際上來說，他所強(qiáng)調(diào)的是大家普遍接受的道德準(zhǔn)則的領(lǐng)導(dǎo)作用，是以道德準(zhǔn)則為基礎(chǔ)的。但是中國則是以規(guī)章制度為基礎(chǔ)的。在國際上，原則比規(guī)則更高一

72、層。 任何經(jīng)濟(jì)活動(dòng)都必須基于原則。 但在中國，就沒有不被系統(tǒng)所涉及的事項(xiàng)指南。 因此，我們建議中國應(yīng)強(qiáng)調(diào)通過采取參考國際會(huì)計(jì)原則上普遍接受的會(huì)計(jì)原則的領(lǐng)先地位。 其實(shí)，這是一個(gè)在國際會(huì)計(jì)發(fā)展的大趨勢(shì)。 例如，從2005年開始所有的歐洲共同體成員國的上市公司都必須使用國際會(huì)計(jì)準(zhǔn)則編制和合并會(huì)計(jì)報(bào)表。 中國也應(yīng)該澄清原則和規(guī)則之間的關(guān)系以及當(dāng)原則與規(guī)則發(fā)生沖突時(shí)作為一個(gè)執(zhí)行者應(yīng)如何操作。 </p><p>　　其次，

73、在目的上，國際慣例與中國有很大的區(qū)別。 國際會(huì)計(jì)準(zhǔn)則的目的是唯一的，強(qiáng)調(diào)真實(shí)性和公正性，而中國的會(huì)計(jì)準(zhǔn)則和制度在本質(zhì)上是復(fù)數(shù)。 在這里，我建議中國至少應(yīng)該建立一套規(guī)范的會(huì)計(jì)準(zhǔn)則，以滿足資本市場(chǎng)的要求，并強(qiáng)調(diào)真實(shí)性和公正性。 </p><p>　　此外，在制定規(guī)范準(zhǔn)則所組成的人里面，我建議中國參考國際經(jīng)驗(yàn)，吸收更多的社會(huì)公眾代表，特別是那些從事聲音和可操作性的規(guī)范監(jiān)管部門的編輯者和使用代表。</p>

74、<p>　　信息披露和會(huì)計(jì)公司的作用 </p><p>　　除了解決會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度導(dǎo)致的問題，其中一個(gè)問題是社會(huì)公眾最關(guān)注的是會(huì)計(jì)信息披露的國際化問題。 在對(duì)待中國的會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則的觀點(diǎn)上，對(duì)會(huì)計(jì)信息披露的原則，在一定程度上有所差距，彌補(bǔ)決策的會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度的不足作用。 正如證監(jiān)會(huì)主席周小川表示，證監(jiān)會(huì)已經(jīng)通過了將上述會(huì)計(jì)規(guī)范的股份制上市公司財(cái)務(wù)信息披露問題的實(shí)踐過程。 </p&g

75、t;<p>　　我們注意到一個(gè)事實(shí)，為了規(guī)范上市公司信息披露的說明，證監(jiān)會(huì)已制定方面的內(nèi)容及信息披露和信息披露編報(bào)規(guī)則的格式幾十個(gè)。 但是，盡管所有這些，對(duì)上市公司信息披露的質(zhì)量仍有許多不足之處。 這就是為什么社會(huì)各方面已指示他們注意上市公司核數(shù)師及會(huì)計(jì)師事務(wù)所。 什么是會(huì)計(jì)師事務(wù)所的作用應(yīng)該發(fā)揮在信息披露？ 我認(rèn)為他們應(yīng)該發(fā)揮以下作用： </p><p>　　首先，審計(jì)人員應(yīng)當(dāng)驗(yàn)證會(huì)計(jì)信息的真實(shí)性

76、和準(zhǔn)確性并予以披露。 </p><p>　　核數(shù)師應(yīng)通過設(shè)計(jì)審計(jì)程序，檢查和驗(yàn)證會(huì)計(jì)資料，看看他們是否符合會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度的現(xiàn)行有關(guān)規(guī)定，并且它起作用時(shí)否反映了公司的運(yùn)作。 </p><p>　　二，審核員要按照信息披露，從他的專業(yè)角度來判斷當(dāng)前的需求，不論是不是完整的會(huì)計(jì)信息。</p><p>　　可能有的兩個(gè)案件完整性的會(huì)計(jì)信息。</p><

77、;p>　　一個(gè)是會(huì)計(jì)信息已符合法律、 法規(guī)已指定并澄清哪些信息是企業(yè)應(yīng)披露。如果它的信息被認(rèn)為是完整的。</p><p>　　另一宗個(gè)案是法律和規(guī)章并不能具體會(huì)計(jì)信息和企業(yè)和會(huì)計(jì)公司在這種情況下應(yīng)該使用他們的判斷，決定披露什么樣的內(nèi)容和披露的程度。在實(shí)踐中最常遇到這種情況。如不同的人可能會(huì)產(chǎn)生不同的結(jié)果的判斷，什么被視為不重要的公司可能被視為同樣重要的核數(shù)師。如不能包容各方的法律和法規(guī)，糾紛很容易出現(xiàn)公司與

78、核數(shù)師，不受法律和法規(guī)的事項(xiàng)。這是很難確定誰對(duì)誰錯(cuò)，由于缺乏硬性的規(guī)定。在這樣的問題，審計(jì)人員應(yīng)當(dāng)在擺事實(shí)，講道理，以達(dá)到與企業(yè)的共識(shí)病人。如果他失敗，是沒有辦法迫使企業(yè)披露核數(shù)師。為此事項(xiàng)對(duì)會(huì)計(jì)報(bào)表的不確定的影響，而是如何將其合并審計(jì)報(bào)告相當(dāng)棘手。所以，可能存在一定差距市民的期望和對(duì)會(huì)計(jì)信息的披露的完整性，核數(shù)師可以做什么。</p><p>　　但是，必須滿足社會(huì)公眾的需求，為完整的會(huì)計(jì)信息披露的上市公司。如何

79、解決這個(gè)問題？我認(rèn)為問題的解決應(yīng)從以下幾個(gè)方面: </p><p>　　首先，有關(guān)的部門應(yīng)該使信息披露要求盡可能堅(jiān)硬。中國資本市場(chǎng)已經(jīng)不成熟，它可能為了進(jìn)行更細(xì)致的離開小小的洞穴的要求上市公司利用咨詢高度發(fā)達(dá)的資本市場(chǎng)在歐洲和美國的實(shí)踐。第二，有必要加強(qiáng)監(jiān)管和懲罰，以便上市公司不敢違反法例。如果監(jiān)管和處罰作了偽造比上市公司可以獲得更高的成本，弊端會(huì)自然得到控制?？傊P(guān)于會(huì)計(jì)系統(tǒng)和信息的披露有許多事要做。這需要時(shí)