约束会计

用职业道德来引导和约束会计人员的行为，是防范会计信息失真的根本措施。

The accountants'actions conforming to occupational morality is the root precautions against accountant information distortion .

会计制序是指由包含着种种会计事态的会计秩序和作为规则与约束的会计制度动态发展的逻辑整合体，是会计秩序与会计制度融合的结果。

Accounting institution is the dynamic logical entirety including accounting order with all kinds of accounting state of affairs and accounting system as rules and regulations . It is the fusion of accounting order and accounting regulation .

企业会计人员管理体制的改革与创新必须要考虑到委托代理关系中的激励和约束以及会计信息的产权和公平效率问题。

Many issues should be taken into consideration for the reform and innovation of the accountant management system in enterprises , such as promotion and constraint in client-agency relation , property rights of accounting information , justice and efficiency .

论债务契约约束与企业会计政策选择

On the Restriction of Debt Contracts and the Selection of Firm 's Accounting Policies

所以我们只有从制度上来根本约束随意对会计政策进行变更的公司。

And we can only make a system constraint on the listed companies which change their accounting methods randomly .

政治家、监管者和公司高级管理人员都提出要通过更好的公司治理约束公司的会计责任。

Politicians , regulators and corporate executives have all joined in the call for corporate accountability through better corporate governance .

在我国，由于企业缺乏一系列有效的激励约束机制，会计政策选择的机会主义仍然严重。

Because the corporations in China are lack of a series of efficient bestirring and restrictive mechanism , the opportunism of the choice of accounting policy is still serious .

会计伦理建设将使会计职业判断过程中增加新的约束，使会计人的职业判断能力得到伦理提升，为新准则的顺利实施和执行提供思想武器。

Accounting ethics will enable accounting professional judgment add some new constraints which make the accountants ' professional judgment more accurate , and which contribute to implementation of new Accounting Standard for Enterprises .

分析表明，中国股份制企业现行会计监督体系的各个层面都依然存在一些问题，必须建立一个更加完善的、有效的、相互约束的新型会计监督体系。

The analysis indicates that there are some problems in every lay of the actual Chinese stock enterprises ' accountant surveillance system . We should establish a new accountant surveillance system with more perfect and effective , and which can be held in one another .

合并会计制度作为社会制度的组成部分，应具有平等性、自主性、互利性，遵循权利与义务对等原则，并强化对权力的约束，合并会计制度应是各利益方充分博弈的结果。

As part of social system and the result of relevant interests ' full game , combination accounting regulation which strengthens the restraint of power , should have the characteristics of equal , independence , mutual benefit and also follow the reciprocity principle of right and obligation .

近年来，我国出台了很多政策法规对会计行为进行约束，但是会计信息失真现象还是越来越多，给市场经济的有序运行带来了许多障碍，致使社会出现不稳定、不和谐因素。

In recent years , our country introduced a number of policies and regulations on accounting behavior constraints , but the distortion of accounting information is more and more , to the orderly operation of the market economy brought a lot of obstacles , cause social instability , disharmonious factors .

我们必须加倍努力，对造成这些崩溃的经济繁荣加以约束，并通过会计和监管规则，不再阻止那些长线投资者以一种长线的方式进行投资。

We must redouble our efforts to moderate the booms that cause the crashes and stop discouraging , through accounting and regulatory rules , long-term investors from acting in a long-term manner .

因此构建有效的公司治理机制对管理层进行激励和约束，并通过内部控制对会计人员的行为进行约束是保障会计准则实施效果的关键。

So construct effective corporation governance mechanism to constrain managers ' behaviors and internal control to constrain accountants ' behaviors is the key of ensuring accounting standards implementation effect .