英语翻译企业提供的会计信息是一种“社会公共产品”,其质量高低不仅影响 到与企业有利益关系的投资者、债权人等群体的经济利益

英语翻译
企业提供的会计信息是一种“社会公共产品”,其质量高低不仅影响 到与企业有利益关系的投资者、债权人等群体的经济利益,而且影响到整个国家的经济秩序和社会秩序.但是,我国企业,尤其是中小企业大量存在的会计信息失真现象,严重影响和制约了我国市场经济建设与发展.随着经济全球化进程的加快,世界经济逐步融为一体.作为反映经济活动主要情况的会计信息的失真问题,日益被世人所关注.会计信息质量的高低不仅仅关系一家公司及其利益相关者,而且会影响到国家现代企业制度建设的成效和整个资本市场的建设,甚至触及到国家经济秩序和社会稳定.
有效解决会计信息失真问题,成为我国会计界、经济界乃至我国政府面临的重大课题.我国著名会计学家杨时展教授提出的“天下欲乱计先乱,天下欲治计乃治”精辟见解,警示我们必须高度重视企业会计信息的质量问题.
关键词：会计信息； 信息失真； 治理对策

The accounting information provided by the enterprises is a kind of "social public production".The quality of it not just influences the ecnomic interests of investors,creditors and other groups,but also affects the economic and social orders of the country.However,for China's enterprises,especially for the small and medium-sized enterprises (SMEs),there're a great many infidelity phenomenons of accouting information which have seriously affected and restricted the construction and development of China's market economy.With the acceleration of the process of economic globalization,the global economy is integrated step by step.The information infidelity of accounting information which reflects the main situation of economic activities,is more and more concerned about by the world.The quality of accounting information is not only related to one company and its stakeholders,but also affects the results of the establishment of our modern enterprise institution and the construction of entire capital market,and even touchs on national economic order and social stability.How to solve the problem of Inauthentic Accounting Information effectively has became a great subject of Accouting and Economic Affairs and even of our government.The brilliant view "Accounting and auditing disorderly,which inevitably leads to chaos of country.Hence the ruler should first governance over accounting and auditing" mentioned by Professor Shizhan Yang,a famous accounting scientist of China,warns us that we must pay high attention to the quality issues of enterprises' accounting information.
Keywords:accounting information; information infidelity; governance countermeasure
会计信息失真有一个专业术语“Inauthentic Accounting Infcrmation” 可以用来替换前两个关键词.
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