会计信息披露中英文对照外文翻译文献

中英文对照外文翻译文献

(文档含英文原文和中文翻译)

Analysis of Accounting Disclosure Mode for Strengthening

Corporate Social Responsibility

Abstract:Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting(CSRA)disclosure in China were analyzed firstly. Then，in the light of foreign feasible practice，the content, ways and future development of CSRA disclosure were pres- ented. Finally，a mode of CSRA disclosure that fits Chinese enterprises was constructed. This mode attempts to strengthen CSR and promote the value of enterprises in China ultimately. Keywords:Corporate Social Responsibility;Accounting Disclosure;Disclosure Mode

1 Current Situation and Problems of CSRA Disclosure in China

Along with the rapid development of economy in China，the social problems，such as unfair income distribution，the increasing employment pressure，severe resource waste，and environmental deterioration, etc are getting obviously. Especially in recent years，some multinational corporations ask Chinese corporations in their supply chain to implement Social Accountability 8000 (SA8000 ) to strengthen CSR in China .And accounting disclosure is one

of the important instruments of strengthening CSR.

In China, the relevant studies about CSRA disclosure began with 1990，but there was still no comparatively perfect disclosure mode and systematic disclosure system. In practice，some corporations have attempted to disclose CSR information. But their content that disclosed is a little and their ways of disclosure are non一standard.The purpose of strengthening CSR couldn't be achieved through CSRA disclosure.

We can see that，at present，the stage of studying on CSRA disclosure mode in our country is in primary moment. And there are still many problems in CSRA disclosure for most enterprises in China. Then this situation would be illustrated in detail.

At first，the content of disclosure in China's corporation is and is different greatly in various enterprises，evenly in the same industry. Nowadays，there are few corporations that disclose CSR information comprehensively. Many corporations just disclose their contributions to society but not the adverse effect on society. Besides，because of the lack of uniform standards，there is a great difference in the content of CSR disclosure. Then CSR disclosure becomes a camouflage for enterprises in China in order to deal with some policies in some degree.

Then，the way of CSRA disclosure is single. At present，most corporations still use written narrative but not the quantifiable accounting method to disclose CSR information. In other words，the qualitative disclosure is more than the quantitative disclosure，and the non-accounting ways are in the leading position .

Finally，corporations lack the consciousness of CSRA disclosure respectively. In practice，CSR information usually was reflected by traditional accounting subjects but not the corresponding accounting subjects based on social responsibility. There are few corporates compile “CSR Report" separately expect some multinational corporations in the last several years Due to the situation such as discussed above，Chinese CSRA disclosure couldn't achieve the goal of strengthening CSR. In order to realize this and to promote the value of enterprises，a mode of CSRA disclosure that can be practiced in Chinese corporates should be constructed.

2 Construction of a Mode of CSRA Disclosure for Chinese Corporations

2. 1 Goal of disclosure

2. 1. 1 Goal of CSR

Why do corporations put CSR on their shoulders energetically now that high cost should be paid to bear the social responsibility?

On the one hand，performance of CSR could create social value. From the perspective of the sociology，corporate is more than an“Economic Man"，but is a“Social Man”.If corporates

could exceed the traditional goals of maximizing microcosmic interests，care about people's value in process of reproduction and emphasize the contribution to environment，consumer and society，the“negative externalities" that issue from the process of operation could be solved and the social welfare maximization could be achieved.

On the other hand，performance of CSR could promote the value of corporates. CSR is more than a kind of restriction for corporations，but is a necessary way of getting free in market economy. Indeed，bearing the social responsibility cost corporations a lot，but it is also a perfect way of showing corporate qualities and generating free advertising. By taking on social responsibility voluntarily，corporations could gain the public trust. At last continuous development can be achieved easily than before for Chinese enterprises.

2. 1. 2 Goal of CSR disclosure

Now CSR not only could create social value but also promote the value of corporates，so corporates carry responsibility and accountability to perform and disclose CSR actively. Along with the social problems getting obviously，corporations should come to realize that CSR should be the natural effect derived from business operation in the society but not an obligation imposed by external force. So corporations should strengthen the performance of CSR constantly. Effective accounting disclosure mode is one of the important instruments to realize this aim. Disclosure information on income as well as the information on performance of CSR in environment，human resources，product service，social welfare and so on should be presented fully and clearly.

2. 2 Content of disclosure

In order to construct a mode of CSRA disclosure for Chinese corporations, the content of this mode must be made clear firstly.

2. 2. 1 Relevant foreign practice

Nowadays there is no unified standard in the content of CSRA disclosure internationally. Though the developed countries are involved early in the research on CSR，the content of disclosure is still different greatly between countries because of their different national conditions. For example，in France，disclosure of employee benefit ismore concerned and“social balance sheet" is required to submit In America, disclose information on environment，especially the soil contamination problem is emphasized. Britain pays more attention to the disclosure of human resources. Germany gives greater emphasis on corporate contribution to environmental protection and so on.

The representative aspects is the study of Social Investment Organization(SIO)in international studies. Many researchers pointed out that the text of CSR reporting should disclose

information on the following ten projects. They are Environmental Performance，Labor Rights，Health and Safety Practices，Human Rights，Community Economic Development and Social Impacts，Corporate Governance，Corporate Payments to Governments，Stakeholder Engagement，Supply Chain Management，Corporate Planning and Policies.Meanwhile，they also figured that the following problems should be considered while composing the content. These problems include Metrics and Materiality of Information，Timeliness and Usefulness of Information，Incentives to Disclose，Supply Chain Monitoring, Costs to Information Producers and Users，Analyzing and Translating Information for End Users.

Though there is no unified standard，international studies and practices provide foundation for the content of CSRA disclosure. According to relevant international studies，some illumination can be figured out. First，the content of disclosure should seek to increase the quality of CSR disclosed. Second，the content of disclosure should work to increase the uses of the information and the benefits to users of the information. Third，the content of disclosure should create mechanisms for learning and continuously improving disclosure systems. Only in this way，CSR could be strengthened really.

2. 2. 2 Practice choice of China

It need utilize the relevant foreign practices to make clear the content of Chinese CSRA disclosure，in the meantime the actual circumstances of China should be concerned. Based on summarizing the related researches in this area, we think that at least the content of CSR disclosure for China enterprises should include such five parts.

(1)The contribution made to income. Income is the important precondition for the performance of other CSR. Only the level of earning exceeds social average level，corporations could make certain financial resources to perform CSR. Therefore, the information on income is not only the content of traditional financial disclosure but also the prime content of CSRA disclosure.

(2)The contribution made to improvement of environment. The environment discussed here includes two types. One is the ecological environment. Generally corporations operate to maximize their interests，but their operating activities often neglect public interests and damage the ecological environment. So it is necessary for corporations to be responsible for making effective measures to control environmental pollution and maintain ecological balances. The other is the social economic environment. Corporate development relies on their social economic environment. So corporates should comply with commercial morality strictly to disclose CSR.

(3)The contribution made to human resources. Knowledge economy makes human

resources be the significant factor. Investment to Human resources can bring great economical benefit not only to corporations but also to human being which derived from the improvement of employee's diathesis and their living conditions. Therefore，the contribution made to human resources is necessary to perform CSR. Corporations should disclose information on development，utilization and protection of human resources.

(4) The contribution made to product service. The quality of product/service is the critical weapon which corporates take advantage of to be successful in the intense market competition. So corporates should disclose their contribution to product/service to increase brand awareness and establish a good corporate image.

(5)The contribution made to social welfare. Because the social resources possessed and consumed by corporates are limited，corporates have obligations to supply necessary donation and help to society. This is corporate obligation as well as the important mean of establish good corporate image. Therefore，corporates should disclose their contribution to social welfare. For example，developing public transport，medical and health services，social insurance，municipal buildings，landscape works and other public utilities，subsidizing cultural education，PE and charity;giving the equal employment opportunities，especially giving employment to social vulnerable groups such as the unemployed，minorities，women，the handicapped;paying tax and other social charges in time and so on.

3. 2 Ways of disclosure

3. 2. 1 Relevant foreign practice

In the west，different countries and corporations disclose CSR in different ways. Even if the same corporate，it perhaps would use different ways when the content of disclosure is different. Usually，there are three ways used to disclose CSR.

(1)The way of written narrative. As the simplest way，it mostly makes use of written record to describe the positive and passive influences on society. For example，in America，there are some corporates disclose CSR in Written Narrative that presented in their annual report.

(2)The way of cost outlay. This is the way that uses cost outlay items to reflect the cost outlay of CSR. It usually adds expenditure items that could get cost data into the report，and it is the most wildly used way in environmental liability.

(3)The way of making independent report. This way could reflect the content of CSR well and could be quantized in money. But this way also bring a series of problems，sometimes it maybe mismatch the“cost-benefit principle".

2. 3. 2 Practice choice of China

In light of foreign practice and China's conditions，Chinese corporations should use different

ways according to different corporate scale in order to strengthen CSR.

(1)Small and partial medium-sized enterprises(SME ) could use written narrative to disclose their content. It is unrealistic to require SME to disclose too much for surviving and developing are their principal problems. There are two reasons for SME to use this way to illustrate their CSR disclosure. One is that they bear limited CSR，and the other is the professional qualities of their accounting personnel have difficulty to meet high disclosure requirement. Therefore，SME should use some simple ways to disclose corporate influences on society. Some informal styles or words can be used to illustrate the influence of enterprises' operation activities on society such as environmental statement, human resource inventory report and other specialized written report.

(2)Medium-sized and partial large enterprises could add some items of CSR into traditional financial reporting. For example, facilities used to environmental control can be listed in the assets section and future expenditure on pollution treatment can be listed in liabilities section of Balance Sheet(B. S.).In Income Statement，some items can be set up separately such as “environmental control expense"，"environmental greening expense，”public welfare and donation expenditure" and so on[8].Regarding to the unquantifiable information，corporations still need use the way of written narrative to disclose.

(3)Large business, especially the listed company, should make independent CSR Report. For example，“CSR Balance Sheet" can be used to reflect the quantity and composition of assets and liabilities on CSR.“CSR Income Statement" can be used to reflect accounts balance and profits on CSR;“CSR cash flow statement" can be used to dynamically reflect the changes of cash and cash equivalents on CSR. Besides，corporates could make supplementary statement, such as "Social Influence Report"，“Added V alue Statement”，“Ratio Analysis Statement"，and could design the architecture of statement according to their own characteristics.

2. 4 Innovation of future mode

Construction of CSRA disclosure mode is a dynamic process and is a process of continuous improvement. Along with the continuous innovation of Internet and computer technology, the future mode of CSRA disclosure should develop towards eletronicalization and networking.At present，many corporations begin to disclose electronic CSR information by Internet. This technology provide new instrument of strengthening CSR.

Firstly，the ways of disclosure have been informative. With the help of Internet and IT, corporations could provide CSR information more easily and quickly. For example，by inserting searching function into networking CSR Report，users just need input relevant words to search related CSR information. Secondly, disclosure should be in time. Corporates needn't disclose CSR at the end of the year in the networking mode of information disclosure. They could

disclose well-timed CSR according to own conditions and users' requirements. Lastly，diversified ways of disclosure can be presented. For example，corporates could make use of computer module to achieve man-machine interactive CSR disclosure，or make use of all kinds of diagrams to reflect more intuitive CSR, or make use of image and sound to introduce their CSR achievement and so on，thus make the interface of CSR disclosure more beautiful and humanistic.

3 Conclusions

Faced the large pressure from international market , dilemma of eco-environment , and the requirement about self-directed innovation，a mode of CSRA disclosure for China enterprises must be constructed to strengthen CSR and promote corporations to survive and develop.Firstly in the content of disclosure, corporations should fully disclose the information on traditional income as well as the information on improvement of environment，human resources, product service , social welfare and so on. Secondly in the ways of disclosure，corporations should use different ways according to respective scale.SME could use simple ways such as written narrative, adding CSR items into traditional statement and so on. Large business should make independent CSR Report to disclose CSR in detail. Lastly，a point should be noticed that the construction of CSRA disclosure mode is a dynamic process that needs to be improved continuously. As the development of modern science and technology, the mode of CSR disclosure should be continue to innovate. Only gradually promoting and improving the mode in practice, could CSR of China be strengthened really and could corporate value be promoted ultimately.

分析会计信息披露模式加强企业社会责任1

摘要：企业社会责任(CSR)已经成为社会各界关注的焦点与压力的社会问题，因为我们都知道,会计报告和分析已成为加强企业社会责任的重要手段。首先分析目前企业社会责任会计信息披露方面工作的现状和存在的问题的(CSRA)。然后，提出外国可行的实践、内容、方法及未来的发展CSRA模式。最后，构建适合中国企业社会责任信息披露的模式。这个模式试图加强企业社会责任，促进中国企业的最终价值。

关键词：企业社会责任；会计信息披露；信息披露模式

1、当前中国企业社会责任会计信息披露的现状及存在的问题

随着我国经济建设的飞速发展，社会问题例如收入分配不公、日益增大的就

业压力、资源浪费严重、环境恶化等日益突出。特别是近年来，一些跨国公司要求中国企业在供应链环节中实施社会责任8000(SA8000)来加强中国企业的社会责任。会计信息披露是一种加强企业社会责任的重要手段。

在中国，有关企业社会责任会计信息披露方面的研究始于1990年，但仍然没有比较完善的信息披露模式和系统的信息披露制度。在实践中，一些公司试图披露社会责任信息。但他们的内容不够完整、方式不够规范。这使得无法通过企业社会责任会计信息披露来达到加强企业社会责任的目的。

我们可以看到，目前我国的社会责任会计信息披露模式研究还处在初级阶段，企业的社会责任会计信息披露还存在许多问题。接下来会详细说明这个情况。

首先，企业披露的内容很不全面而且在不同企业之间差距较大。现在很少有企业能全面披露社会责任信息。许多公司只是说出自己对社会的贡献而不是不良社会影响。此外，由于缺乏统一的标准，企业社会责任的内容差别很大。在某种程度上大多数企业只是对企业社会责任信息披露敷衍了事以应对政策。

其次，企业社会责任会计信息披露方式单一。目前，大多数公司仍然使用书面叙述而不是可量化的会计方法对企业进行社会责任信息披露。换句话说，定性信息披露超过定量披露，非会计基础信息居于主导地位。

最后，企业缺乏进行社会责任会计信息披露的意识。在实践中，企业社会责任信息通常由传统会计主体反映而不是基于社会责任相应的会计主体。近几年，很少有公司组织专门编译《企业社会责任会计信息披露报告》除了一些跨国公司。

由于以上讨论的情况,，中国企业社会责任会计信息披露不能达到加强企业社会责任的目的。为了实现这一目的，促进企业的价值，中国必须构建企业社会责任会计信息披露模式。

2、构建企业社会责任会计信息披露模式

2. 1 信息披露的目标

2. 1. 1 企业社会责任的目标

为什么公司愿意花很高的成本去承担社会责任?

一方面，履行企业社会责任能创造社会价值。从社会学的视角看，公司不仅仅是一种“经济人”，而是一个“社会人”。如果公司可以超越将微观利益最大化的传统目标，关心人在繁衍过程重点价值和强调对环境、消费者和社会的贡献，“负面外部性”这个在过程中产生的问题可以被解决，而且能实现社会福利最大化。

另一方面，履行企业社会责任可以促进企业的价值。企业社会责任是制约公司，而是在市场经济条件下获得自由。事实上，轴承公司社会责任成本很多，但是这也是展示企业素质和做免费广告宣传的完美方式。自愿承担企业社会责任可

以获得公众的信任，最后就可以实现持续发展。

2. 1. 2 企业社会责任信息披露的目标

现在企业社会责任不仅能够创造社会价值也促进了企业的价值，所以企业积极承担社会责任和进行信息披露。随着社会问题变得越来越明显，企业应该意识到企业社会责任这种自然效应将来自经营的社会义务，而不是由外部力量。所以企业应不断加强履行企业社会责任的能力。有效的会计信息披露模式是一种重要的手段来实现这个目标。收入信息以及有关履行企业社会责任信息如环境、人力资源、产品服务、社会福利等应出示充分、清晰。

2. 2 信息披露的内容

为了构建模式为中国企业社会责任会计信息披露，这种模式的内容首先要搞清楚。

2. 2. 1 国外的相关实践

如今有关国家企业社会责任会计信息披露的内容无统一的国际标准。尽管发达国家参与早期研究中关于企业社会责任的基本内容，国与国之间仍然差别较大因为他们的不同的国情。例如，法国更关注有关员工福利的披露以及必须提交“社会资产负债表”；美国,信息披露注重环境方面的内容，特别强调土壤污染状况；英国更加注重人力资源的披露；德国给更强调企业对环境保护等。

在这方面具有代表性的就是有关社会投资组织国际研究。许多研究人员指出企业社会责任报告应该披露以下10个项目的信息。他们是环境性能、劳动权益、健康和安全操作、人权、社会经济发展和社会影响、公司治理、公司支付给政府、于利益相关者参与、供应链管理、企业规划和政策。与此同时，他们认为在创作目录时也应考虑以下问题。这些问题包括将度量标准和实质性的信息、及时性和有用地信息地披露给供应链监测、成本信息生产者和使用者，并分析和翻译为最终用户的信息。

尽管目前还没有统一的标准，国际研究和实践已经为企业社会责任会计信息披露的内容提供依据。根据相关的国际研究，可以找出一些参考。首先，信息披露的内容应该努力提高企业社会责任信息披露的质量。第二，披露的内容应该努力增加信息的有用性。第三,披露的内容应该创造学习机制，然后不断完善披露机制。只有这样，才能加强企业社会责任。

2. 2. 2 中国实践模式选择

我们需要在利用国外的相关实践明确中国企业社会责任会计信息披露的内容，与此同时也应关注中国的实际情况。在摘要总结相关研究的基础上，我们认为，中国企业社会责任会计信息披露至少包括五个部分。

(1)经营收入所作出的贡献。经营收入的重要前提表现为其他企业社会责任。

只有收入水平超过社会平均水平，企业才能使某些金融资源履行社会责任。因此，经营收入的信息不仅是传统财务信息披露报告的的内容，更是企业社会责任会计的主要内容。

(2)对改善环境所做的贡献。这里讨论的环境包括两种类型。一是生态环境，一般公司经营要求利益最大化，但他们的经营活动中往往忽视了公共利益，破坏生态环境。因此,有必要对企业负责制定有效措施,控制环境污染和维护生态平衡。另一个是社会经济环境。企业的发展靠他们的社会经济环境，所以企业应遵守商业道德进行严格地披露社会责任信息。

(3)对人力资源所作出的贡献。知识经济时代使人力资源成为重要的因素。投资人力资源不仅会给企业带来巨大的经济效益，也可以提高员工的素质和改善他们的生活条件。因此,所作出的贡献人力资源是必要的，以履行社会责任。公司应披露信息，开发、利用和保护的人力资源[5]。

(4)所作出的贡献，产品和服务。产品和服务的质量是企业在激烈的市场竞争中要想获得成功最有力的武器。所以公司应披露贡献自己的产品和服务，增加品牌知名度，树立了良好的企业形象。

(5)对社会福利所作出的贡献。因为企业拥有和消费社会资源，企业有责任提供必要的捐款，帮助社会。因此，企业应披露其对社会福利的贡献。例如，发展公共交通、医疗卫生服务、社会保险、市政建设、景观作品和其它慈善；提供平等的就业机会，特别是给就业弱势群体如失业、少数民族、妇女、残疾人,纳税和其他社会收费的时间等。

2. 3 披露的方式

2. 3. 1 国外的相关实践

在西方,不同的国家和企业以不同的方式披露社会责任。即使同一公司，它也许会用不同的方式披露内容。通常，有三种方式用于披露社会责任。

(1)书面叙述。作为最简单的方法，书面叙述主要利用书面记录来描述社会积极和消极的影响。例如，在美国，有一些公司在年度报告中为披露社会责任提出书面的叙述。

(2)成本支出。这种方法是使用列示成本支出项目反映成本支出的企业社会责任。它通常会增加开支项目能获得成本数据报告的，它是最广泛应用的方式在环境责任。

(3)独立报告。这种方法能反映内容的企业社会责任，可以量化货币。但是这样也带来了一系列的问题，有时它也许不匹配成本效益原则。

2. 3. 2 中国的实践的选择

根据国外实践和我国国情，中国企业应该用不同的方法，根据不同的公司规

上市公司信息披露论文参考文献文档2篇

上市公司信息披露论文参考文献文档 2篇 References of papers on information disclosure of listed companies 编订：JinTai College

上市公司信息披露论文参考文献文档2 篇 前言：论文格式就是指进行论文写作时的样式要求，以及写作标准， 就是论文达到可公之于众的标准样式和内容要求，论文常用来进行科 学研究和描述科研成果文章。本文档根据论文格式内容要求和特点展 开说明，具有实践指导意义，便于学习和使用，本文下载后内容可随意调整修改及打印。 本文简要目录如下：【下载该文档后使用Word打开，按住键盘Ctrl键且鼠标单击目录内容即可跳转到对应篇章】 1、篇章1：上市公司信息披露论文参考文献文档 2、篇章2：计算机asp论文参考文献文档 篇章1:上市公司信息披露论文参考文献文档 1 brockman, p., et al.，voluntary disclosures and the exercise of ceo stock options, journal of corporate finance （XX）. 2 j. friedlan. accounting choices of issuers of initial public accounting research. 1994,11（1）: 1-32

3 teoh, s., welch, i., wong，t.，1998b. earnings management and the subsequent market performance of initial public offerings. journal of finance 53, 1935-1974. 4 jaffe，j.，1974.special information and insider trading. journal of business 47，410-428. 5 sivakumar, k.，waymire，g.，1994.insider trading following material news events:evidence from earnings. financial management 23, 23-32. 6 elliot, j., morse，d. and richardson, g. 1984.the association between insider trading and information announcements. rand journal of economics, vol. 15, no.4，winter，521-536. 7 cheng，q., lo, k., XX. insider trading and voluntary disclosures. journal of accounting research 44，815-848.

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内部控制透视：理论与概念 摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。内部是一个组织管理的重要组成部分。它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可能是一个实现通过快速修复短套。在此讨论了内部文件的概念的不同方面的内部控制和管制。 关键词：内部控制，管理控制，控制环境，控制活动，监督 1、介绍 环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。控制是管理活动的东西或以上施加控制。思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。主题之一热一回合管制的商业资源是分析每个控制成本效益。 作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。 COSO的内部控制描述如下。内部控制是一个客观的方法用来帮助确保实现。在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。这是一种手段，其中一个组织的资源被定向，监控和测量。它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。）内部控制程序reduce程变异，导

外文文献之数据库信息管理系统简介

Introduction to database information management system The database is stored together a collection of the relevant data, the data is structured, non-harmful or unnecessary redundancy, and for a variety of application services, data storage independent of the use of its procedures; insert new data on the database , revised, and the original data can be retrieved by a common and can be controlled manner. When a system in the structure of a number of entirely separate from the database, the system includes a "database collection." Database management system (database management system) is a manipulation and large-scale database management software is being used to set up, use and maintenance of the database, or dbms. Its unified database management and control so as to ensure database security and integrity. Dbms users access data in the database, the database administrator through dbms database maintenance work. It provides a variety of functions, allows multiple applications and users use different methods at the same time or different time to build, modify, and asked whether the database. It allows users to easily manipulate data definition and maintenance of data security and integrity, as well as the multi-user concurrency control and the restoration of the database. Using the database can bring many benefits: such as reducing data redundancy, thus saving the data storage space; to achieve full sharing of data resources, and so on. In addition, the database technology also provides users with a very simple means to enable users to easily use the preparation of the database applications. Especially in recent years introduced micro-computer relational database management system dBASELL, intuitive operation, the use of flexible, convenient programming environment to extensive (generally 16 machine, such as IBM / PC / XT, China Great Wall 0520, and other species can run software), data-processing capacity strong. Database in our country are being more and more widely used, will be a powerful tool of economic management. The database is through the database management system (DBMS-DATA BASE MANAGEMENT SYSTEM) software for data storage, management and use of dBASELL is a database management system software. Information management system is the use of data acquisition and transmission technology, computer network technology, database construction, multimedia

会计报告分析中英文对照外文翻译文献

会计报告分析中英文对照外文翻译文献(文档含英文原文和中文翻译)

分析会计信息披露模式加强企业社会责任 摘要：企业社会责任(CSR)已经成为社会各界关注的焦点与压力的社会问题，因为我们都知道,会计报告和分析已成为加强企业社会责任的重要手段。首先分析目前企业社会责任会计信息披露方面工作的现状和存在的问题的(CSRA)。然后，提出外国可行的实践、内容、方法及未来的发展CSRA模式。最后，构建适合中国企业社会责任信息披露的模式。这个模式试图加强企业社会责任，促进中国企业的最终价值。 关键词：企业社会责任；会计信息披露；信息披露模式 1、当前中国企业社会责任会计信息披露的现状及存在的问题 随着我国经济建设的飞速发展，社会问题例如收入分配不公、日益增大的就业压力、资源浪费严重、环境恶化等日益突出。特别是近年来，一些跨国公司要求中国企业在供应链环节中实施社会责任8000(SA8000)来加强中国企业的社会责任。会计信息披露是一种加强企业社会责任的重要手段。 在中国，有关企业社会责任会计信息披露方面的研究始于1990年，但仍然没有比较完善的信息披露模式和系统的信息披露制度。在实践中，一些公司试图披露社会责任信息。但他们的内容不够完整、方式不够规范。这使得无法通过企业社会责任会计信息披露来达到加强企业社会责任的目的。 我们可以看到，目前我国的社会责任会计信息披露模式研究还处在初级阶段，企业的社会责任会计信息披露还存在许多问题。接下来会详细说明这个情况。 首先，企业披露的内容很不全面而且在不同企业之间差距较大。现在很少有企业能全面披露社会责任信息。许多公司只是说出自己对社会的贡献而不是不良社会影响。此外，由于缺乏统一的标准，企业社会责任的内容差别很大。在某种程度上大多数企业只是对企业社会责任信息披露敷衍了事以应对政策。 其次，企业社会责任会计信息披露方式单一。目前，大多数公司仍然使用书面叙述而不是可量化的会计方法对企业进行社会责任信息披露。换句话说，定性信息披露超过定量披露，非会计基础信息居于主导地位。 最后，企业缺乏进行社会责任会计信息披露的意识。在实践中，企业社会责任信息通常由传统会计主体反映而不是基于社会责任相应的会计主体。近几年，很少有公司组织专门编译《企业社会责任会计信息披露报告》除了一些跨国公司。 由于以上讨论的情况,，中国企业社会责任会计信息披露不能达到加强企业社会责任的目的。为了实现这一目的，促进企业的价值，中国必须构建企业社会

上市公司会计信息披露质量研究(毕业论文+文献综述+开题报告)

毕业论文（设计）题目：上市公司会计信息披露质量研究

摘要：会计信息披露质量研究是会计研究中的一个重要领域。会计信息是将企业经济活动会计信息系统化的产品。我国对会计信息披露质量特征的基本要求包括：客观性、相关性、明晰性、可比性、实质重于形式、重要性、谨慎性、及时性。 随着资本市场规范化程度的日益增高，我国上市公司的会计信息披露质量也在逐步提高，但仍然存在着一些问题，影响资本市场的秩序，因此，解决会计信息披露质量存在的问题，寻找提高上市公司会计信息质量的对策，仍是当前需要认真探讨的问题。 本文在分析我国上市公司会计信息披露质量现状的基础上，指出我国上市公司会计信息披露存在虚假性、不充分性以及不及时性等问题，识别可能影响我国上市会计信息披露质量的因素，并提出了提高会计从业人员素质，加强监督管理机制以及完善上市公司内部治理等建议。 关键词：上司公司；会计信息；披露质量；影响因素；研究

Abstract：The disclosure quality research of accounting information Is one of the important fields of accounting research.Accounting information is the product of systematic the accounting information of enterprise's economic activities.The basic requirements of quality characteristics of accounting information disclosure in our country including objectivity, relevance, clarty, comparability, substance over form, importance, prudence and timeliness. As capital market standardization degree is increasing day by day, the accounting information disclosure quality of China's listed companies has gradually improved. But there are still some problems affecting the capital market order,which restricts the market economy high-speed and healthy development.Therefore, solving the quality of accounting information disclosure problems,finding ways to improve the listed companies' accounting information quality , is still need to seriously discuss in the present. Based on analysis of the public company accounting information disclosure quality based on the status quo of China's listed companies, and points out that the existing accounting information disclosure, not sufficiency and falsity, identify the timeliness may affect China listed factors on the quality of the accounting information disclosure, and put forward improving accounting practitioners quality, strengthen the supervision and management mechanism and perfect the internal governance of listed companies and so on. Keywords：Listed Companies；Disclosure Quality；Accounting Information；Influ- encing Factors；Research