会计人员

According to the source of the unfair accountant behavior, the paper talked about howto regulate and optimize the accountant behavior from six aspects:the setting of theaccountant behavior regulation system,the control of the internal accounting,the erecting ofthe evaluation of accountantship system and accountant profession environment , thestrengthening of the accountant ship and law.

三、根据会计人员产生不正当行为的原因，从会计人员行为规范体系的建立、实施内部会计控制、建立和完善会计职业道德监督评价机制、构建会计人员群体氛围、加强会计人员自身的道德修养和健全会计法律等六个方面探讨了如何规范、优化会计人员行为。

There are many factors influencing accountant distortion, for example, it is unreasonable for accountant management system, distempered for legal supervisory system, lack of audit arrangement system, low personal qualification of accountants, distorted accountant by which are not accountant staff, and so on.

引起会计信息失真的因素很多，如会计管理制度不合理，法律监督机制不健全，审计制度安排存在漏洞，会计人员素质低，非会计人员对会计行业的扭曲等等。

To bring the inauthenticity of accounting information under permanent control, we should strengthen the legal system, perfect relevant managerial regulations and structures, reinforce the economic supervision and the execution of the law and rigorously enforce the management of accounting personnel in order to prevent any false information .

笔者认为，会计制度不完善，部分领导及会计人员素质不高，会计监控制度缺失是造成会计信息失真的主要原因，加强法制体系建设，完善相关管理制度及体制，加大经济监督和执法力度，严格会计人员管理，从源头上控制虚假信息的产生，会计信息失真这一顽症才能得以根治。

Accounting occupation moral is what accounting personnel should follow when going on accounting works , no fake accounts should be made.

会计职业道德是会计人员从事会计工作应遵循的道德标准，不做假账是会计人员最基本的职业道德和行为准则，但是会计造假、会计信息失真的现象越来越严重，那么导致做假账的原因是什么？

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

The scheme required cooperation from his accounting personnel, one of whom was approached by investigators and turned state's evidence.

这一阴谋需要老板的会计人员的合作，但调查人员找到其中一个会计，这个会计成为==的证人。

On one hand, this conforms to the economic development and offers the accountants an o pportunity to give free play to their talents; on the other hand, we should bear in mind that under the situation of the underdevelopment of...

这一方面适应了经济发展的需要，给予了财会人员施展才华的机会，但另一方面我们也应看到，在我国当前资本市场不甚发达，会计人员素质普遍不高的现实情况下，会计人员职业判断的运用也带来了诸多负面问题。

Article 45 Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should be kept according to law, and therefore constitutes a crime, shall be investigated for criminal liability in accordance with law; a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed if no crime is constituted, and the persons who are State functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned .

第四十五条授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，可以处五千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。

Take off Want:The creation mechanism of deceitful accountancy's information includes the internality moves because of with exterior environment two aspects:Accountancy the information produces attend meeting to account the certain benefits in an esse in information relate to, ising an internality to produce deceitful accountancy's information to move because of;Certain period law environment, political environment, culture environment with accountant business, morals level etc. factor, constituted the deceitful accountancy the exterior term of the information creation.

摘 要：虚假会计信息的产生机理包括内在动因和外部环境两个方面：会计信息生产者与会计信息之间存在一定的利益关系，是产生虚假会计信息的内在动因；一定时期的法律环境、政治环境、文化环境和会计人员业务、道德水平等因素，构成了虚假会计信息产生的外部条件。

Small firms all over the country,should execute small enterprise accounting system which restricted by Chinese government from Jan.1,2005, they should also set up accounting Dpt. according to their business volume if need, some without qualifications shall entrust a certificated financial agent to get

2005年1月1日起全国范围内小企业实行新的《小企业会计制度》，广大的小企业要根据会计业务的需要，应设置会计机构，或者在有关的机构中设置会计人员，或会计主管人员，不具备条件的，要委托经过批准设立的，从事会计代理业务的中介机构来代理记帐。

Graf, without question, is the greatest women's player in history.

格拉芙，现在，毫无疑问是女子网坛历史上最伟大的选手。

If not, you will have to look around at all your important data.

如果没有，您将需要检查所有的重要数据。