会计制度和信息披露【外文翻译】.doc

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1、本科毕业论文（设计）外 文 翻 译外文出处 Shanghai KPMC 外文作者 Dr.Francis WK SIU 原文： Accounting System and Information Disclosure I am very glad to have the opportunity to discuss with you on the hot subject of accounting system and information disclosure. Over the past year, all quarters of the society have given high a

2、ttention to accounting system and information disclosure and so has our office. Here I would like very much to have a discussion on this problem with you. 最根本的要解决的问题在会计和信息披露制度是会计信息质量。 The fundamental problem to be solved in the accounting system and information disclosure is the quality of accountin

3、g information. 在讨论会计制度和信息披露，这是，首先，要知道什么是会计信息。 In discussing the accounting system and information disclosure, it is, first of all, necessary to know what is accounting information. What is accounting information? 一个企业有许多业务活动，但如何表达了行动的成果？ An enterprise has many operational activities, but how to expr

4、ess the achievements of the operations? 这就要求量化的业务活动和会计作为一种工具，用于量化服务业务活动，其结果是会计信息。 This requires quantification of the operational activities and accounting serves as a tool for quantifying business activities and the result is accounting information. 简单地说，会计信息是使用数字语言，以反映经营业绩。 Simply put, accounting

5、information is to use the number language to reflect the operational achievements. 但为什么是会计信息如此重要？ But why is accounting information so important? 这主要是因为它已经过近，大家有一个关系。 This is mainly because it has too close a relation with you all. 作为社会的经济细胞，所有企业和与之相关的人依赖于会计信息。 As economic cells of the society, all

6、enterprises and people associated with them rely on accounting information. 例如，投资者必须承担的会计信息作出投资决定;企业管理必须采取行动的决策依据和其他会计资料，银行就必须采取编队会计基础的贷款决策。 For instance, an investor has to take investment decisions based on accounting information; enterprise management has to take operational and other policy deci

7、sions according to accounting information; banks have to take decisions on loans based on accounting in formation. 这意味着，社会与经济是从会计信息的不可剥夺的。 This means that the society and economy are inalienable from accounting information. 这正是因为如此，会计信息的准确性和可靠性是非常重要的我们所有人的问题。 That is exactly the reason why the accur

8、acy and reliability of accounting information is very important to us all concerned. Accounting information must be true, accurate and completeBut what is reliable accounting information? 所谓“可靠”，它指的是事实，会计信息必须反映经营业绩和财务状况的企业如实，准确。 By reliable, it refers to the fact that accounting information must mir

9、ror the operational achievements and financial situation of an enterprise truthfully and accurately. 但它是不够的真实，准确。 But it is not enough to be true and accurate. 为，即使是会计信息真实，准确，但投资者可以从它那里得到的信息很少，他们无法采取有效的投资决策，无论是。 As, even the accounting information is true and accurate, but investors can get little i

10、nformation from it, they cannot take effective investment decisions, either. 会计信息，因此，必须完整，反映在全面地企业的经营条件。 The accounting information, therefore, has to be complete, mirroring the operational conditions of the enterprises in an all-round manner. Criteria for judgment 必须有判断一个企业的会计信息真实，准确，完整的标准。 There m

11、ust be criteria for judging whether the accounting information of an enterprise is true, accurate and complete. 如果辜负的标准，它是真实，准确和完整;若低于标准运行时，它是不真实的和不完整的。 If it lives up to the criteria, it is true, accurate and complete; if it runs below the standards, it is untrue and incomplete. 为企业会计准则代码是判断是否在会计信息

12、真实，准确。 The code of accounting for enterprises is the criteria to judge whether or not the accounting information is true and accurate. According to the readily accepted views on the international market, the accounting information must, first of all, be true and accurate. 通过准确度，这意味着，以反映所有经济活动和业务所发生的

13、成就。 By accuracy, it means to reflect the achievements of all economic activities and operations as they happen. 我们都知道，只有按照既定的原则和规定，即会计准则和会计制度，我们曾提到，是否有可能为企业会计语言翻译成量化的经济活动 - 会计信息。 We all know that, only by following an established principle and regulations, that is, accounting standards and accountin

14、g system as we have referred, is it possible for enterprises to translate their economic activities into quantified accounting language - accounting information. 如果一个企业的会计信息是上普遍接受的标准和制度的基础上，将被视为正确的。 If the accounting information of an enterprise is based on the commonly accepted standards and system

15、, it would be regarded as true. 否则，如果违反了会计信息的会计准则和会计制度，这将被视为不真实，不准确的。 Otherwise, if accounting information violates the accounting norms and accounting system, it would be regarded as untrue and inaccurate. 这就是说，这些会计准则和会计制度规定的会计信息判断真实性的标准。 That means that these accounting norms and accounting system

16、 provide the criteria for judging the truthfulness of accounting information.Relatively speaking, it is more difficult to abstract the standards for completeness of accounting information. 一般来说，这意味着会计信息应是全面的，它应该涵盖所有的主要会计信息的会计报表的终端客户需要。 Generally speaking, it means that accounting information should

17、be comprehensive and it should cover all the major accounting information necessary for the endusers of accounting statements. 换句话说，企业应充分披露所有那些对企业提出一个全面的了解企业对社会公众的影响主要发生。 In other words, an enterprise should disclose fully all the major incidences that have an impact on the enterprise to present a c

18、omprehensive picture of the enterprise to the social public. 但是，这并不意味着它要列出一个个都在一个经济协议。 But that does not mean that it has to list all the economic deals one by one. 会计信息必须容易理解。 Accounting information must be readily understood. 否则，就不可能为会计报表使用者理解到他们太多的信息铺天盖地。 Otherwise it would be impossible for user

19、s of accounting statements to understand the too much information showered onto them. 这是，因此，有必要听取陷阱 - 越会计信息，更好。 It is, therefore, necessary to heed a trap - the more accounting information, the better. Chinas accounting system and information disclosure 随着在与世界，资本市场，中国经济增长的关系日常作为与国际惯例完全符合最前沿，是为更符合真实，

20、准确，完整的会计信息的需求迫切。 With the daily growth in the ties of the Chinese economy with that of the world, capital market, as a forefront for full compliance with international practices, is more pressing with the demand for true, accurate and comp information. 近几年，中方政府有关部门已经产生了会计准则，制度和规定，以满足大量的市场经济的要求。 In r

21、ecent years, the departments concerned of the Chinese government have produced a large amount of accounting norms, systems and regulations to meet the requirements of the market economy. 国务院证券监督管理委员会还制作有关信息披露的有关规定来规范上市公司的行为。 The State Securities Regulatory Commission has also produced related regula

22、tions on information disclosure to standardize the behavior of listed companies. 所有这些表明，中国正在向真实，准确，完整的会计信息的目标迈进。 All these show that China is marching toward the goal of true, accurate and complete accounting information. 然而，都使他们的企业会计信息真实，准确和中国的资本市场完成？ However, have all enterprises made their accoun

23、ting information true, accurate and complete on Chinas capital market? I believe that China is still quite a distance apart from the demand of the capital market on accounting information as shown by the reportedly forged financial statements by listed companies, the rising voices of the social publ

24、ic, demanding for strengthening market regulation and the increasingly heated discussions on accounting system and information disclosure.How to internationalize Chinas accounting norms and accounting system 为解决真实，准确，完整的会计信息的问题，必须提到的会计制度和信息披露。 To solve the problem of true, accurate and complete acco

25、unting information, it is imperative to mention accounting system and information disclosure. 正如我们上面，会计报表和会计制度提到的实际上是会计信息的编制，并在同一时间作为衡量标准，为会计信息真实性的基础。 As we have mentioned above, accounting forms and accounting system are in fact the basis for compiling accounting information and at the same time se

26、rve as the criteria for judging the truthfulness of accounting information. 判断会计信息是否真实，准确的，在现实中，判断是否符合会计信息的会计准则和会计制度。 To judge whether or not accounting information is true and accurate is, in reality, to judge whether or not the accounting information conforms to the accounting norms and accounting

27、 system. 采用不同的标准，就不可能实现共同的理解有关真实性和准确性。 With different criteria, it is impossible to achieve common understanding concerning truthfulness and accuracy. 如果有一个与中国的会计制度与国际会计准则，会计信息的编制按照中国会计准则和制度有可能被视为不真实和不准确认为，这是必然制约中国经济发展的差距较大。 If there is a big gap between Chinas accounting system and international ac

28、counting norms, 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. 这就是为什么中国的会计制度的国际化已成为讨论的热点，最有吸引力的话题。 That is why the internationalization of C

29、hinas accounting system has become a hot and most attractive topic for discussion. As China is in urgent need to solve the problem of how to compete effectively with rivals on the capital market at present and attract more foreign investors, what is most pressing is to realize internationalization o

30、f accounting norms on the capital market so as to make the accounting information of listed companies meet the approval and trust of investors. I think China should internationalize its accounting norms and system from the following aspects: 首先，财政部和国家证券监督管理委员会应携手合作，制订一套规范的国际化会计手中。 First of all, the

31、Ministry of Finance and the State Securities Regulatory Commission should join hands in formulating a set of internationalized accounting norms. Chinas current accounting norms and system are still quite different from the international accounting norms in some aspects. 在国际上，它强调了普遍接受的原则，这是基于原则的指导作用。

32、 Internationally, it stresses the guiding role of the commonly accepted principle, which is principle-based. 但中国的规则为基础的。 But Chinas is rule-based. 在国际上，原则比规则更高。 Internationally, principle is higher than rule. 任何经济活动都必须基于的原则。 Any economic activity must be based on principle. 但在中国，就没有不被系统所涉及的事项指南。 But

33、 in China, there would be no guide for matters not covered by the system. 因此，我们建议中国应强调通过采取参考国际会计原则上普遍接受的会计原则的领先地位。 We therefore suggest that China should stress the leading position of commonly accepted accounting principle by taking international accounting principle as reference. 其实，这是一个在国际会计发展的大趋

34、势。 In fact, this is a major trend in the development of international accounting. 例如，所有的欧洲共同体成员国的上市公司都必须使用国际会计准则编制会计报表和巩固从2005年开始。 For instance, all the listed companies of the member countries of the European Community are required to use international accounting principles to compile and consolida

35、te accounting statements starting from 2005. 中国也应该澄清的原则和规则之间的关系以及如何执行者操作时的原则与规则冲突将出现。 China, too, should clarify the relations between principle and rule and how the executors operate when principle comes into conflict with rule. 其次，国际惯例有很大不同，中国的目的。 Secondly, International practice is quite differen

36、t from China in purpose. 国际会计准则的目的是唯一的，强调真实性和公正性，而中国的会计准则和制度在本质上是复数。 The purpose of international accounting norms is one and only, stressing truthfulness and impartiality while Chinas accounting norms and system are plural in nature. 在这里，我建议中国至少应该建立一套规范的会计，以满足资本市场的要求，并强调真实性和公正性。 Here, I propose tha

37、t China should at least establish a set of accounting norms that meets the requirements of the capital market and stresses truthfulness and impartiality. Besides, in the composition of people for formulating the norms, I suggest China consult international experience to absorb more representatives f

38、rom the social public, especially the compilers, users and representatives from regulatory departments so as to make the norms sound and operable. 信息披露和会计公司的作用 Information disclosure and the role of accounting firms Apart from solving the problem of internationalization of accounting norms and accou

39、nting system, one of the problems that causes most concern among the social public is disclosure of accounting information. 在与中国的会计准则与国际会计准则，对会计信息披露的原则，差距观点在一定程度上，发挥决策的会计准则和会计制度的不足了作用。 In view of the gaps between Chinas accounting norms and international accounting norms, the principles for the disc

40、losure of accounting information, to a certain extent, play the role of making up for the shortages of the accounting norms and accounting system. 正如证监会主席周小川表示，证监会已经通过了将上述会计规范的股份制上市公司财务信息披露问题的实践过程。 Just as CSRC Chairman, ZHOU Xiaochuan, said, CSRC has adopted the practice of putting disclosure princ

41、iples above accounting norms in the process of listing financial joint stock companies. 我们注意到一个事实，为了规范上市公司信息披露的说明，证监会已制定方面的内容及信息披露和信息披露编报规则的格式几十个。 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 rega

42、rd to contents and format of information disclosure and information disclosure compilation. 但是，尽管所有这些，对上市公司信息披露的质量仍有许多不足之处。 But, despite all these, the quality of information disclosure by listed companies has still left much to be desired. 这就是为什么社会各方面已指示他们注意上市公司核数师及会计师事务所。 That is why all quarters

43、of the society have directed their attention to auditors and accounting firms of listed companies. 什么是会计师事务所的作用应该发挥在信息披露？ What is the role an accounting firm should play in information disclosure? 我认为他们应该发挥以下作用： I think that they should play the following roles: First, an auditor should verify the t

44、ruthfulness and accuracy of the accounting information to be disclosed. 核数师应通过设计审计程序，检查和验证会计资料，看看他们是否符合会计准则和会计制度的现行有关规定，并它是否反映了公司的运作，因为它们发生。 An auditor should, through designed auditing procedure, check and verify the accounting information to see whether or not they conform to the related rules of

45、the accounting norms and accounting system currently in force and whether or not it reflects the operations of the company as they happen. 二，审核员要按照信息披露，从他的专业判断当前需求的角度来看，不论是完整的会计信息。 Second, an auditor should, according to the current requirements for information disclosure, judge from his professiona

46、l perspective, whether or not the accounting information is complete. 有可能与关于会计信息的完整性两种情况。 There might be two cases with regard to the completeness of accounting information. 之一是会计信息符合法律，法规的规定和澄清有什么样的信息是企业应披露的要求。 One is that the accounting information has met the requirements of law and regulations t

47、hat have specified and clarified what information an enterprise should disclose. 如果是这样，信息被视为完成。 If it does, the information is regarded as complete. 另一起案件是，法律法规不那么会计信息而在此情况下，企业和会计师事务所要通过自己的判断，决定披露的内容和具体的披露程度。 The other case is that the laws and regulations are not so specific about accounting inform

48、ation and in that case the enterprise and the accounting firm should use their judgment to decide what to disclose and the extent of disclosure. 这种情况是最常在实践中遇到的问题。 Such case is the most frequently encountered in practice. 由于不同的人可能产生的判断，什么是不重要的本公司认为不同的结果可能被视为重要的核数师。 As different people may produce dif

49、ferent results of judgment, what is deemed as unimportant by the company might be deemed as important by the auditor. 由于法律和法规不可能包罗万象，很容易产生纠纷，本公司与有关法律，法规未涉及的事项的审计师。 As the laws and regulations cannot be all-inclusive, disputes are easy to arise between the company and the auditor on matters not covered by laws and regulations. 这是非常难以确定谁是谁非由于缺乏硬性规定。 It is very difficult to determine who is right and who is wrong due to lack