会计专业英文在线翻译

Question

上市公司会计信息披露的规范问题研究

【摘要】 上市公司披露的会计信息是一种综合信息的资源，对会计信息的使用者决策具有重要影响。充分的信息披露不论对上市公司自身的利益，还是对证券市场的有效运作，都是至关重要的。上市公司信息披露质量的好坏不仅直接影响到市场参与各方的经济决策,而且常常影响到证券市场的正常运转和健康发展。然而,近年来我国上市公司会计信息舞弊案却频频发生，给中小投资者带来重大损失，造成证券市场秩序混乱。随着我国资本市场的进一步完善 ，建立规范的信息披露制度和监管体制，势在必行。上市公司虚报会计信息的原因是多方面的,其中上市公司的趋利动机和法律法规的不健全是其重要原因。本文采用资料统计和个案分析相结合的方法,揭示出我国上市公司多虚报会计信息的现状，并分析上市公司虚报会计信息的深层次因素及其危害性，指出了哪些责任主体应该对会计信息披露负责, 揭示出我国会计信息披露法律责任弱化这个事实。从而针对这些原因提出对修改完善相关法律法规、强化会计信息披露法律责任从而保护中小投资者的利益、维护证券市场秩序提出一些相应的建议，探讨如何防范会计信息舞弊。

Answer 1

Accounting Information Disclosure Regulation in Abstract accounting information disclosure of listed companies is an integrated information resource, users of accounting information on decision-making has an important influence. 充分的信息披露不论对上市公司自身的利益，还是对证券市场的有效运作，都是至关重要的。 Adequate information disclosure of listed companies regardless of their own interests, or the effective functioning of the securities market, are crucial. 上市公司信息披露质量的好坏不仅直接影响到市场参与各方的经济决策,而且常常影响到证券市场的正常运转和健康发展。 The quality of information disclosure of listed companies good or bad is not only a direct impact on market participation to economic decision-making, and often affects the normal functioning of securities markets and healthy development. 然而,近年来我国上市公司会计信息舞弊案却频频发生，给中小投资者带来重大损失，造成证券市场秩序混乱。 However, the accounting information of listed companies in China in recent years, fraud was frequent, heavy losses to small investors, resulting in the securities market disorder. 随着我国资本市场的进一步完善，建立规范的信息披露制度和监管体制，势在必行。 With the further improvement of China's capital market, establish a standard of information disclosure system and regulatory system, is imperative. 上市公司虚报会计信息的原因是多方面的,其中上市公司的趋利动机和法律法规的不健全是其重要原因。 False accounting information of listed companies are many reasons, including listed companies which seeks profit motives and inadequate laws and regulations is an important reason. 本文采用资料统计和个案分析相结合的方法,揭示出我国上市公司多虚报会计信息的现状，并分析上市公司虚报会计信息的深层次因素及其危害性，指出了哪些责任主体应该对会计信息披露负责, 揭示出我国会计信息披露法律责任弱化这个事实。 In this paper, statistics and case analysis methods combined, revealed many listed companies in China the status of false accounting information and false accounting information of listed companies in the underlying factors and the danger, pointed out that the main responsibility for which accounting information should be responsible for the disclosure reveals the legal responsibilities of Accounting Information weaken this fact. 从而针对这些原因提出对修改完善相关法律法规、强化会计信息披露法律责任从而保护中小投资者的利益、维护证券市场秩序提出一些相应的建议，探讨如何防范会计信息舞弊。 So for these reasons put forward on the revise and improve relevant laws and regulations, strengthen the legal responsibility of accounting information disclosure to protect the interests of small investors, maintaining orderly securities market to make some appropriate recommendations on how the accounting information to prevent fraud.

提问者： studyzh - 一级

Answer 2

翻译成英语吗？？
summary -- disclosure of listed companies' accounting information is an integrated information resources for accounting information of the use of the policies. full disclosure of information regardless of the listed companies' own interests, and the securities market, it is essential. Listed companies and the bad quality disclosure of information not only directly affect the market by the parties involved in the economic policy, and often affect the normal functioning of the securities market and healthy development. However, in recent years China' s listed companies' accounting information fraud has frequently occurred in the medium and small investors caused heavy losses, resulting in the market order. The capital market to further improve and establish a standardized information system and regulatory system, it is imperative. Listed companies false accounting information there are many reasons, the listed companies' profit motive, laws and regulations of the sound of the important reasons. This article Use Statistics and Analysis of ways, revealed that the listed company false accounting information and analysis company false accounting information of the underlying factors and the danger that the entities responsible for the disclosure of accounting information, revealed that the disclosure of accounting information legal responsibility weakening of the facts. To address these proposed to amend and improve relevant laws and regulations, strengthening accounting information disclosure legal responsibility to protect small investors' interests, safeguarding market order to make some appropriate recommendations on how to prevent accounting information corrupt.

Answer 3

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