股东可以要求查阅公司会计账簿。
The shareholders may request to consult the accounting books of the company.
最后，对我国上市公司会计信息质量提出建议。
Finally, this article ends with providing some advice for the public companies regarding the improvement of accounting information quality.
阐述了我国上市公司会计舞弊的现状和原因。
This article also argues the present situation of listed companies financial fraud and finds the reasons.
第四部分是我国上市公司会计监管现状的分析。
The fourth part is the analysis of the current status of accounting regulation of the public companies in China.
毕业后，你将鼓励的认证公司会计的参加国家认证。
Upon graduation, you will be encouraged to sit for the Certified Bookkeeper national certification.
比利：我要去请求公司会计把这个月的薪水提前发给我。
Billy: I am going to ask the company accountant for an advance on my salary this month.
上市公司会计政策的选择与会计信息质量有着密切的关系。
Appear on the market the choice of company treasurer policy and accountant information quality are having close relationship.
报告指出，上市公司会计和股权激励的信息披露的许多问题。
The report states that a listed company accounting and equity-based incentives are many problems in information disclosure.
这部分主要为我国上市公司会计诚信问题的解决提供参照系。
It offers some reference system for the solution of company's accounting integrity problems in this part of the paper.
论文首先通过比较的方法来分析我国上市公司会计政策选择动机。
At first, the writer analyse the motive of the choice of the accounting policy of our country's listed company through the comparative method.
本文主要论述了我国上市公司会计定位问题，全文共分五个章节。
This paper is made up of five parts and mainly discusses the problem of the orientation of accounting of listed enterprises in our country.
为此本文从公司治理结构视角出发研究我国上市公司会计舞弊控制问题。
So this paper tries to study control on accounting fraud of listed company of our country from corporate governance structure visual Angle.
正是在业主权益这一领域，出现了公司会计与独资或合伙会计之间的不同。
It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.
监督总帐和成本会计活动的维护和财政报告的准备营业单位和公司会计框架的。
Supervising the maintenance of the general ledger and cost accounting activities and the preparation of financial reports for business units and the corporate accounting framework.
以便进一步规范上市公司会计行为，保护投资者利益，提高我国股票市场效率。
So as to standard the listed companies 'accounting behavior further, protect the interest of investors and improve the stock market's efficiency of our country.
实证结果表明，大股东对上市公司的控制权越强，公司会计盈余的稳健性就越差。
Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.
本文运用博弈论分析方法，对上市公司会计舞弊问题进行了不完全信息静态博弈分析。
This article analyzes the financial fraud of listed companies under static games of imperfect information theory.
这些研究成果无疑为我国研究上市公司会计舞弊问题提供了一定的理论基础和研究方法。
There is no doubt that these research results provide certain rationale and research technique for researching accounting fraud in listed companies in our country.
上市公司会计舞弊自从证券市场出现以来就一直存在，并且给社会经济造成了巨大危害。
Accounting fraud of listed companies always exists since the securities market has shown up, and brings enormous harm to the socio-economy.
此外，对公司会计行为、内部控制或审计等存有任何疑虑的员工应将其疑虑上报公司法务部门。
Furthermore, an Employee who has a concern about the Company's accounting practices, internal controls or auditing matters should report his or her concerns to the Corporate Legal Department.
如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。
How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.
近年来，频频发生的公司会计丑闻事件使得公司信息透明度成为学术界和实务界共同关注的焦点。
In recent year, the occurrences of several financial scandals have made information transparency to be attention focus of academy and practice.
本文分析了当前某大钢外埠销售分公司会计内部控制中存在的问题，提出了完善会计内部控制体系的措施。
On the analysis of the existing problems at outside branch selling company, some measures to make it perfect are given.
在Sarbox的案例中，法院只规定了被派往上市公司会计监管委员会的成员，需有所变化，一个由法案建立的代理。
In the case of Sarbox, the court merely ruled that changes are needed in the way members are appointed to the Public Company Accounting Oversight Board, an agency established by the act.
基于上述情况，本文认为我国上市公司会计自愿性信息披露动机强弱性不同，自愿性信息披露存在主要动机。
Above all, the paper believes that the companies have strong or weak desire to disclosure the information and our companies have the main motivation to disclosure the information.
报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。
That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.
报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。
That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.
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