会计诚信能有效维护社会各方利益。
Accounting integrity can effectively safeguard social interests of all parties.
因此，必须努力解决会计诚信问题。
Therefore, we must work hard to resolve the trustworthiness of the accountancy problem.
最后，开设会计诚信教育的相关课程。
Finally, offer courses in the education of accounting integrity concerned.
会计诚信问题成为全社会关注的焦点。
The issue of accounting honesty has become the focus of the whole society.
会计诚信是现代会计的一项基本准则。
Accounting credit is a fundamental principle of modern accounting.
高校应在会计诚信教育中发挥主导作用。
The university should play an important role in the education of accounting integrity.
然而，在我国会计诚信的缺失却有越演越烈的趋势。
However, in the absence of accounting integrity is prevailing trends.
但在当前，会计诚信缺失却是一个比较突出的问题。
However, at present, the lack of accounts' faith appears to be quite a conspicuous problem.
第一部分对目前会计诚信中存在的问题进行考察分析。
The first part analyzes and reviews the present existing problems of accounting credit.
会计诚信，是全部全球信用体系的一度重要组成部分。
Accounting integrity is part of the social credit system is an important component.
第二部分对目前会计诚信问题产生的原因进行了分析研究。
The second part analyzes the reasons of the present problems of accounting credibility.
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.
对会计舞弊防治与会计监管研究，有利于会计诚信体系及制度建设。
Accounting accounting fraud prevention and control research, is conducive to the accounting system and system construction integrity.
会计诚信作为隐性契约，在企业契约体系中有其存在的必然性和独到的功能。
As an implicit contract, accounting integrity has its existing reason and original function in enterprise's contractual system.
近年来，我国会计诚信缺失，最典型的问题是会计信息失真，其危害是十分严重的。
The shortage of accounting credit is a typical problem of acco unti ng information distortion in our country recent years, and the hazard caused by it is very serious.
本文通过剖析会计诚信缺失的原因，对解决会计诚信问题的具体措施进行了深入探讨。
This article discusses deeply the specific measures of resolving the accounting honesty problem by analyzing the reason of lack of accounting honesty.
现代契约理论下的委托人缺失及产权不明引发的责任问题是会计诚信缺失的内在机理。
Duty issue resulted from consignor default and unclear property under modern contractual theory is an inner reason of accounting trust default.
会计诚信是一项非正式制度安排，一种隐含契约，也是企业契约主体之间的信任关系表现。
Accounting faith is a kind og non-formal institutional arrangement and implicit contract, and the reflection of the trust relations between corporate contract parties.
全文共分三部分，内容结构如下：第一部分对目前会计诚信中存在的问题进行考察分析。
The paper is consisted of three parts as follows: The first part analyzes and reviews the present existing problems of accounting credit.
人们对诚信的意识淡薄了，企业会计诚信丧失了，这与会计教育界忽视会计诚信教育有关。
And that of the accountants in the enterprises has been lost. The phenomenon has something to do with the neglect of accountant credit and honesty education in the educational fields.
基于这一问题的泛滥和严重性，会计诚信和会计信息质量越来越成为公众关心和探讨的焦点。
Because of the deluge and seriousness the accounting credit and information quality becomes the focus of the public.
如何建立会计诚信制度，如何防止和识别虚假会计信息，对制假者进行严惩，成为当务之急。
How to establish honest accounting system, how to stop and recognize deceitful accounting information and how to punish those frauds severely have become a pressing matter of the moment.
重塑会计诚信在于完善会计行为规范的法律法规体系，加强会计从业人员行为规范和责任教育。
Reshaping accounting credit lies in perfecting laws and regulations for accounting behavior norms and strengthening the education of accountants' behavior norms and responsibility.
根据对会计诚信缺失的原因分析，进行重塑策略的研究从宏观和微观两个主线入手，提出重塑策略。
Fourth: According the analysis of reason for the lack of accounting sincerity, put forward the reshape strategy form micro and macro masterstrokes.
会计业的诚信已被广泛关注，从中国的银广厦事件，到美国的安达信事件，无不对会计诚信提出了质疑。
Good faith in accounting has caught the attention all over the country. From the Yinguang Sha event of China to the Andersen event of America, it has met universal close questions.
只有经过无限次重复博弈，达到个体理性和集体理性之间的均衡，才能达到帕累托最优，会计诚信才可产生。
Only reach the equilibrium between individual sense and collective sense after infinite times of repeated gambling, it can achieved the most superior Pareto, accounting sincerity can come into being.
按信任的来源分类，会计诚信可以分为基于制度的会计诚信、基于契约的会计诚信与基于信誉的会计诚信三种。
By source of trust, accounting faith can be classified into three categories: institution-based accounting faith, contract-based accounting faith and credit-based accounting faith.
本文结合美国安然、世通公司的破产案例，就会计诚信缺失现象的“作弊”动机、外部环境、制度制约进行分析。
This paper, by analyzing the bankruptcy cases of two American corporations, Enron and MCI Worldcom, discusses the fraud motives, the exterior environment and the system restriction of this phenomenon.
第三章通过对影响会计诚信文化建设的内外部环境因素进行分析，力求为寻找加快我国会计诚信文化建设的途径打下坚实的基础。
In the third part, the author strives to search the approach of accounting honesty culture construction by analyzing the inside and outside environment factor.
会计诚信作为企业契约交易主体对会计执行过程及其结果的一种理性要求，其实质同样是一种契约，我们称之为“会计诚信契约”。
Accounting faith, which is the rational requirement for the implementation and result by the transaction parties, actually is also a kind of contract that is called "accounting faith contract" here.
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