英语翻译关于会计专业上市公司盈余管理问题

[公司的盈余操纵案例分析]公司的盈余操纵案例分析盈余操纵尽管不像财务欺诈被法规政策所禁止，但过度、过滥的盈余操纵，其危害性是显而易见的。不仅会削弱国家宏观经济的调控能力，造成经济秩序混乱，影响...+阅读

英语翻译关于会计专业上市公司盈余管理问题

But currently, our country don't carry on effective norm and manage to the surplus management problem of listed company, therefore, this text passes to our country listed company surplus management of concrete analysis, try completely a motive and method of announcing to public the listed company surplus management, and propose effective solution our country the counterplan of listed company surplus management problem.

The main contents of thesis is as follows:

First part:The surplus manages a related theories research.Carry on definition to the surplus management first;Secondly elaborate that the surplus management studies in the domestic and international theories.

Second part:The method research of surplus management.Make use of a connection the square bargain carry on a surplus management;Make use of an obligation reorganization to carry on a surplus management;Make use of property valuation to carry on a surplus management;Make use of a virtual property to carry on a surplus management;Make use of interest capitalization to carry on a surplus management etc..

Third part:Used for a related theories method case analysis.Mainly passing to proceed from a certain motive to the case chosen will take into the surplus management method for using to take into to predict and counteract fact to take into to prove.Can carry on announcing to public to the surplus management phenomenon of Chinese listed company a series.

Four-part cent:The related policy suggestion that takes charge of to the surplus management.On the comprehensive analytical foundation, this text has aim at sex ground to manage for the company, accountancy the standard norm, stock market take charge of system and registered accountant's audit etc. to put forward me of a series of counterplan suggestion.

麻烦高手帮忙翻译一下论文的摘要是关于公司盈余管理和公司治理的

As China's market economy development, the issue of earnings management of listed companies a gradual emergence of earnings management research has become a modern accounting theory, one important area of research. The object of earnings management accounting information, accounting information and corporate governance structure is closely related to, the listed company's earnings management behavior directly affects the quality of accounting information, but also affects the development of capital markets. Therefore, analysis of China's Listed Companies Earnings Management and Corporate Governance becomes very necessary. In this paper, through earnings management and corporate governance, the basic outline to explain the status of corporate governance structure,Analysis of Chinese Listed Companies Earnings Management and the relationship between corporate governance structure in terms of the implementation of new accounting standards under the premise of the company's proposed governance structure of some of the recommendations, so that more effective operation of listed companies.

企业内部控制与盈余管理的关系

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原发布者：龙源期刊网

摘要：众所周知，盈余管理会降低企业财务报告的可信性，可是盈余管理行为却普遍发生在我国的大中小企业，这会在一定程度上误导投资者、债权人和其他信息使用者的决策，为了保障财务信息的准确性，企业内部控制制度应运而生。本文从内部控制和盈余管理的概念出发，结合了国内外企业内部控制对盈余管理影响的研究现状，分析了我国企业内部控制对盈余管理产生的影响，并提出一些合理的建议。

关键词：内部控制；盈余管理；影响

中图分类号：F275文献标识码：A文章编号：1001-828X(2015)002-000-02

盈余管理行为普遍发生在我国的上市公司已经成为公认的事实，而盈余信息又是企业财务信息的重中之重，企业的投资者、债权人、政府机关等等的信息使用者基本依赖于企业的盈余信息来制定决策，所以过度的盈余管理行为不仅仅是对企业乃至对整个资本市场的发展都是不利的，而内部控制作为企业管理活动的一个重要组成部分，是对企业的经营活动、筹资活动、投资活动、风险防范、财务信息准确性的重要保证。只有内部控制发挥了作用，才会对管理当局的盈余管理行为产生影响，才会成为识别和防范企业盈余管理行为的手段。