今天这个盛会的东道主之一国家会计学院是一个极好的例子，它说明为了改进公司治理，我们需要什么类型的机构。
The National Accounting Institute, our co-host today for this event, is an excellent example of the type of institutions that are needed to support improvements in corporate governance practices.
国家会计学院的成立和社会对其服务的强烈需求证明，在中国，人们对于加强公司治理的重要性的认识正在提高。
The establishment of this Institute and the strong demand for its services is an indication of the growing public awareness in China of the importance of good corporate governance.
他传递的信号表明，变革将涉及公司的会计核算、管理和治理等众多领域。
He's already signaled that changes will be coming in accounting, management, and governance.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
由此说明，上市公司治理结构的缺陷是影响会计信息质量的重要原因。
Thereout, imperfection of listed company govern construction is a important reason of influence accounting information quality.
这一层的治理是企业的会计师和执行者关心最多的。
This level of governance is mostly the concern of an enterprise's accountants and executives. The Information Systems Audit and Control Foundation defines it as.
企业会计人员拥有多大的监督权力是企业治理结构中的重要问题之一。
How much power of supervision the accountants is endowed constitutes one of the key problems of the management structure of enterprises.
它可以培育竞争性的外部市场，完善公司内部治理结构，解决会计信息失真，也是实现现代企业制度的需要。
It may cultivate the competitive outer market, perfect the structure of co. Inner governance, solve information distortion and realize the system of modern co.
因此，有必要对我国企业会计舞弊的成因进行分析，并治理。
Therefore, it is necessary to our country enterprise accounting fraud is analyzed, and the causes.
本文认为，会计信息系统在公司治理中的作用还有待进一步全面认识。
This article, accounting information systems in the role of corporate governance remains to be fully recognized.
最后，采用内外兼治的原则，提出治理会计信息失真的措施与方案。
Finally, while adopting and concurrently principle managed, put forward and manage the measure and scheme with distorted accounting information.
治理会计信息失真，我们应该走一条法制与社会审计相结合的道路。
Control the distortion of accounting information, we should go the way to legality and society audit.
贸发会议还向决策者提供了有关会计、财务报告、公司治理信息披露和公司责任报告方面的咨询服务。
UNCTAD provided advisory services to policymakers on accounting, financial reporting, corporate governance disclosure and corporate responsibility reporting.
强化财务控制，必须完善企业法人治理结构，提高会计人员的职业素质，完善内控制度。
To strengthen financial control, we should complete the corporate governance, enhance the professional quality of accountants, and perfect the system of internal control.
我将通过对会计造假产生的原因、环境、结果的分析，从而提出一些能够缓解这种危机的措施和治理的建议。
I through the cause of accounting fraud, environment, result analysis, and then puts forward some measures to alleviate the crisis and management methods.
一名欧盟官员说，“这其实是要为国际会计准则理事会找到适宜的治理和责任架构。”
This is about finding the right governance and accountability structures for the IASB,? An EU official said.
文章就会计信息失真的原因及治理对策进行初步探讨。
The article discusses the reasons of the distortion of accounting information and governing countermeasures.
在2001—2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。
From 2001 to 2002, a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance, audit practices, and financial reporting.
诸如建立相应的中介机构、合理确定债务重组的对象和范围、改善公司治理，优化内部会计环境等。
Such as the establishment of the appropriate intermediary, rationally determine the object and scope of debt restructuring, improve internal governance, Promote accounting environment better.
鉴于此，本文对我国当前会计故意性信息失真的原因进行了分析，并提出具体的治理措施。
This article analyses the reason of the present deliberate accounting information distortion and comes up with some concrete control measures.
会计是公司法人治理的核心问题。
因此，对会计舞弊的防范与治理研究具有极其重要的理论和现实意义。
Therefore, the research on the prevention and management of accounting fraud has the extremely important significance in the theory and practical.
影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。
The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.
会计信息系统是公司治理系统的一部分，与公司治理结构有着密切的联系。
The accounting information system is one part of the company governs , which has a close relation with the corporate governance.
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.
企业会计组织演进与优化公司治理具有内在联系。
Enterprise accounting organization has the internal connection with optimizing company governability.
为了惩处虚假披露行为，保护投资者等相关者的利益，完善法律、加强法律责任、加大惩治力度成为各国治理虚假会计信息的必然选择。
In order to punish fraudulent disclosure, protect investors interests, so it is the definite choice of every country to improve laws, strengthen the legal liability and promote punishment.
另一方面，上市公司低劣的会计信息质量也严重阻碍了公司治理结构的调整和完善。
On the other hand, inferior accounting information of listed company also obstructs the adjustment and perfect of the corporate governance.
另一方面，上市公司低劣的会计信息质量也严重阻碍了公司治理结构的调整和完善。
On the other hand, inferior accounting information of listed company also obstructs the adjustment and perfect of the corporate governance.
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