急求中翻英在线翻译

Question

会计舞弊作为一种企业行为，在经济生活中屡见不鲜，屡禁不止，它已经成为市场经济中的一个热点。会计舞弊是指行为人以获取不正当利益为目的，有计划、有针对性和有目的地故意违背真实性原则，违反国家法律、法规、政策、制度和规章规范，导致会计信息失真的行为。会计信息具有经济后果，因会计报告对企业、政府、工会、投资者和债权人决策制定行为具有不同的影响，且这些个人和团体行为的后果可能影响其他团体的利益。会计信息披露也存在许多潜在的经济后果，如个人间的财富分配，企业间的资源分配等，因而不实的会计信息必将带来巨大的危害。文章主要通过分析我国存在的部分企业会计舞弊现象的原因，以及其所产生的危害，并在此基础上，针对不同的产生原因提出相应的对策。
关键词:会计舞弊，会计信息，真实性，经济后果，危害，对策

Answer 1

fraud as a corporate actions, in economic life, in classical long-standing, it has become a hot spot in the market economy. Accounting fraud is refers to the act to obtain illegitimate interests for the purpose, in a planned way, targeted and purposefully intentionally violate the principle, authenticity in violation of laws, regulations, policies and regulations and rules to regulate, the behavior of the accounting information distortion. Accounting information has the economic consequences for accounting report to enterprise, government, trade unions, investors and creditors decision-making behavior have different effects, and these individuals and groups the consequences of actions may affect the interests of other groups. Accounting information disclosure also has the potential for many economic consequences, such as the distribution of wealth between individuals, between enterprise and distribution of resources etc, thus false accounting information will bring great harm. This paper analyzes the existing enterprise accounting fraud of the causes of phenomena, and its dangers, and on this basis, according to the different reasons put forward the corresponding countermeasures.
Keywords: accounting fraud, the accounting information authenticity, and economic consequences, the harm, counterm本回答被网友采纳