會計制度和信息披露【外文翻譯】

1、本科畢業(yè)論文（設(shè)計）外文翻譯外文出處ShanghaiKPMC外文作者Dr.FrancisWKSIU原文：AccountingSystemInfmationDisclosureIamverygladtohavetheopptunitytodiscusswithyouonthehotsubjectof“accountingsysteminfmationdisclosure“.Overthepastyearallquartersoftheso

2、cietyhavegivenhighattentiontoaccountingsysteminfmationdisclosuresohasouroffice.HereIwouldlikeverymuchtohaveadiscussiononthisproblemwithyou.Thefundamentalproblemtobesolvedintheaccountingsysteminfmationdisclosureisthequali

3、tyofaccountinginfmation.Indiscussingtheaccountingsysteminfmationdisclosureitisfirstofallnecessarytoknowwhatisaccountinginfmation.WhatisaccountinginfmationAnenterprisehasmanyoperationalactivitiesbuthowtoexpresstheachievem

4、entsoftheoperationsThisrequiresquantificationoftheoperationalactivitiesaccountingservesasatoolfquantifyingbusinessactivitiestheresultisaccountinginfmation.Simplyputaccountinginfmationistousethenumberlanguagetoreflecttheo

5、perationalachievements.ButwhyisaccountinginfmationsoimptantThisismainlybecauseithastooclosearelationwithyouall.Aseconomiccellsofthesocietyallenterprisespeopleassociatedwiththemrelyonaccountinginfmation.Finstanceaninvesth

6、astotakeinvestmentdecisionsbasedonaccountinginfmationenterprisemanagementhastotakeoperationalotherpolicydecisionsaccdingtoaccountinginfmationbankshavetotakedecisionsonloansbasedonaccountinginfmation.Thismeansthatthesocie

7、tyeconomyareinalienablefromaccountinginfmation.Thatisexactlytheshouldbecomprehensiveitshouldcoverallthemajaccountinginfmationnecessaryftheendusersofaccountingstatements.Inotherwdsanenterpriseshoulddisclosefullyallthemaji

8、ncidencesthathaveanimpactontheenterprisetopresentacomprehensivepictureoftheenterprisetothesocialpublic.Butthatdoesnotmeanthatithastolistalltheeconomicdealsonebyone.Accountinginfmationmustbereadilyunderstood.Otherwiseitwo

9、uldbeimpossiblefusersofaccountingstatementstounderstthetoomuchinfmationshoweredontothem.Itistherefenecessarytoheedatrapthemeaccountinginfmationthebetter.ChinasaccountingsysteminfmationdisclosureWiththedailygrowthinthetie

10、softheChineseeconomywiththatofthewldcapitalmarketasafefrontffullcompliancewithinternationalpracticesismepressingwiththedemftrueaccuratecompinfmation.InrecentyearsthedepartmentsconcernedoftheChinesegovernmenthaveproduceda

11、largeamountofaccountingnmssystemsregulationstomeettherequirementsofthemarketeconomy.TheStateSecuritiesRegulatyCommissionhasalsoproducedrelatedregulationsoninfmationdisclosuretostardizethebehavioflistedcompanies.Alltheses

12、howthatChinaismarchingtowardthegoaloftrueaccuratecompleteaccountinginfmation.HoweverhaveallenterprisesmadetheiraccountinginfmationtrueaccuratecompleteonChinascapitalmarketIbelievethatChinaisstillquiteadistanceapartfromth

13、edemofthecapitalmarketonaccountinginfmationasshownbythereptedlyfgedfinancialstatementsbylistedcompaniestherisingvoicesofthesocialpublicdemingfstrengtheningmarketregulationtheincreasinglyheateddiscussionsonaccountingsyste

14、minfmationdisclosure.HowtointernationalizeChinasaccountingnmsaccountingsystemTosolvetheproblemoftrueaccuratecompleteaccountinginfmationitisimperativetomentionaccountingsysteminfmationdisclosure.Aswehavementionedaboveacco