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xiaodui铁杆木虫 (著名写手)
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[求助]
急求！！！！！！翻译摘要，谢谢啦
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由于老师布置的作业，很专业，不是很会翻译，在这谢谢啦！以下是翻译内容： 如何引入权责发生制是政府会计改革面临的一个基本问题，也是当前政府会计改革的热点问题。在借鉴国外权责发生制改革经验的基础上，走具有“中国特色”的权责发生制改革道路。 文章共分为四个部分。第一部分主要是针对我国政府会计核算基础现状分析，提出了收付实现制存在的局限性。第二部分是说明我国政府会计引入权责发生制的必要性及可行性。第三部分提出我国政府会计引入权责发生制的具体方法。第四部分是提出我国政府会计权责发生制改革的难点与对策。在改革过程中，面临着改革本身的经济成本较高，利益既得者的强大阻力，法律环境与监督体系的缺失以及对政府现有财政体制和政府信息披露制度冲击较大的难点，针对这些难点提出了整合信息资源，搭建综合信息系统处理平台，加强改革的意识，建立健全相关的法规制度，完善政府信息公开制度来推进我国政府会计权责发生制改革的对策。 |
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【答案】应助回帖
xiaodui(金币+30, 翻译EPI+1): 很谢谢你，呵呵 2011-05-21 19:46:43
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How to introduce accrual basis accounting is a basic problem and hot topic of government on accounting reform. Based on the reform experience overseas, we shall develop it with Chinese characteristics. The paper is divided into four parts. Part one is mainly about analyzing the current circumstance and coming up with the limits of cash basis. Part two list the necessity and feasibility to implement the accrual basis in China. Part three put forward specific methods to introduce the accrual basis. Part four point out the difficulties in this work and its countermeasures. In the process of the reform, there are many problems like high economic cost and obstacles from vested interests winners, deficiency in legal environment and supervision system, and difficulties in present financial system and government finance information disclosure system. In order to against these difficult points and to advance the reform, we should combine the information source, form a comprehensive information procession platform, enforce the consciousness of reform, establish the perfect laws and regulations system, improve information publicity legal system. . Key Words: limits, feasibility, China, system, paper |
2楼2011-05-21 19:00:34