会计英语论文

关于会计工作的英语作文Accounting is the backbone of financial management, providing the necessary data for decision-making in any business. It's the art of recording, summarizing, and analyzing financial transactions.The role of an accountant is multifaceted, involving not only crunching numbers but also ensuring compliance with financial regulations. They serve as the guardians of financial integrity.In the digital age, the profession has evolved to include advanced analytics and data interpretation, making accountants key players in strategic planning. Their insights can drive business growth and mitigate risks.Accounting principles, such as the accrual basis of accounting, provide a framework for consistency andreliability in financial reporting. This helps stakeholders make informed decisions.The field of accounting offers a variety of career paths, from public practice to industry-specific roles, each withits unique challenges and rewards. Continuous learning and professional development are essential to stay ahead in this dynamic field.Ethics play a crucial role in the accounting profession.Accountants must adhere to high standards of integrity to maintain trust and credibility with clients and the public.Technology has transformed the way accountants work, automating routine tasks and enabling them to focus on more complex analyses and advisory services.In conclusion, accounting is a vital and ever-evolving profession that requires a blend of technical expertise, analytical skills, and ethical judgment to navigate the complexities of modern finance.。

关于会计方面的英语作文Title: The Significance of Accounting in Modern BusinessIntroduction:Accounting plays a crucial role in the financial management of businesses. It is not only about numbers and calculations but also about interpreting financial data to make informed decisions. This essay highlights the importance of accounting in today's business world and its impact on various aspects of an organization.Body:1. Financial Recording and Reporting:Accounting ensures accurate and systematic recording of financial transactions. It involves maintaining ledgers, journals, and other financial records to track income, expenses, assets, and liabilities. Moreover, accounting helps in preparing financial statements, such as balance sheets, income statements, and cash flow statements, which provide a clear picture of a company's financial health.2. Decision-Making:Accounting provides essential information that aids in making sound business decisions. By analyzing financial data, managers can identify trends, assess profitability, and allocate resources effectively. This enables organizations to plan for growth, manage risks, and seize opportunities, ultimately leading to increased profitability and sustainability.3. Budgeting and Forecasting:Accounting plays a vital role in the budgeting and forecasting process. It helps businesses set realistic financial goals, allocate resources appropriately, and monitor performance against budgeted targets. Effective budgeting and forecasting contribute to better financial control, improved decision-making, and enhanced operational efficiency.4. Compliance and Transparency:Accounting ensures compliance with legal and regulatory requirements. Proper accounting practices help businesses adhere to tax laws, financial reporting standards, and other regulations. Moreover, transparent financial reporting builds trust among stakeholders, including investors, creditors, and customers, which is essential for maintaining a positive reputation and attracting investment.5. Performance Evaluation:Through financial ratios and metrics, accounting enables the evaluation of a company's performance. Key performance indicators, such as return on investment, liquidity ratios, and profit margins, provide insights into the effectiveness of business operations. This information is crucial for identifying areas of improvement and implementing strategies to enhance overall performance.6. Cash Flow Management:Effective accounting practices contribute to efficient cash flowmanagement. By monitoring incoming and outgoing cash, businesses can ensure the availability of funds to meet short-term obligations, invest in growth opportunities, and maintain financial stability. Proper cash flow management is vital for the survival and growth of any organization.Conclusion:In conclusion, accounting is an integral part of modern business operations. It facilitates financial recording, reporting, decision-making, budgeting, compliance, performance evaluation, and cash flow management. Emphasizing the importance of accounting, organizations should invest in skilled accountants and adopt advanced accounting systems to ensure accurate financial information and make informed strategic decisions.Ultimately, a strong accounting foundation contributes to the long-term success and sustainability of a business.。

有关会计的英语作文篇一：关于一些会计知识的英语介绍关于一些会计知识的英语介绍Accounting is a profession of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms. A person who specializes in this field is known as an accountant.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

专门从事这方面工作的人员叫做会计师。

Accounting frequently offers the qualified person an opportunity to move ahead quickly in the society and finally the person can earn a lot of money. It is because accounting is a basic and important element in every modern business. It records the past growth or decline of the business. Careful analysis of these results may suggest the ways in which the business may grow in the future.会计这一职业在当今社会中给有能力的人提供了升迁的机会，而且最终能赚取大量的钱。

这是因为会计是现代各类公司基本和重要的组成部分，他记录公司以往的兴衰，对这些记录结果进行认真的分析，有助于公司提出未来发展的方向。

Accounting is one of the fastest growing professions in the modern business world. Every new store, school, restaurant, or filling station increases the demand for accountants. So, the demand for competent accountants is generally much greater than the supply.会计师是当今经济社会中发展最快的职业。

关于会计的英语文章及翻译随着我国加入了WTO,对外交流不断扩大,对外经济业务也不断增涨。

社会及用人单位对会计人员专业英语(会计英语)水平的要求越来越高。

下面是店铺带来的，欢迎阅读!关于会计的英语文章及翻译1China's top banking regulator on Friday warned of growing risks to the country's financial system as a result of an unprecedented expansion in new loans and urged the country's lenders to improve their internal management.The statement by Liu Mingkang, chairman of the China Banking Regulatory Commission, may signal a more assertive stance from the body in the build-up to a top-level Communist party meeting scheduled for November that will set the country's economic agenda for the coming year.Chinese financial institutions extended Rmb8,185bn ($1,199bn) in local currency loans in the first eight months of this year, an increase of 164 per cent from the same period in 2008, a credit binge analysts say has been facilitated by a serious relaxation in lending standards.“This year, all kinds of risks have arisen in the banking sec tor along with the rapid credit expansion,” said Mr Liu in a written statement. “Banking institutions should always stick to the bottom line of compliance management, to lay a solid foundation for risk management.”For most of this year, the CBRC has been an almost lone voice within the government urging caution over the rapid loan growth and the potential for a future shock to the system.China's economic recovery has been largely fuelled by the flood of credit from the state-controlled banks but this hasprompted fears of fresh bubbles forming in the property and equities markets and raised the prospect that growth could falter as lending returns to a more sustainable level.“This is a high-risk strategy, since in prior eras, massive Chinese loan growth eventually led to massive Chinese non-performing loans and a banking sector that had to be recapitalised,” Michael Cembalest, chief investment officer at JPMorgan Global Wealth Management, said in a recent report.“The removal of loan quota limits once the g lobal recession hit may have unleashed a torrent of relaxed underwriting standards that will not be visible until the next downturn.”中国银行业最高监管机构上周五警告，由于新增贷款的空前扩张，中国金融体系面临的风险正日渐增加。

会计学毕业论文外文版Accounting Education and its Impact on Professional Skills DevelopmentIntroductionIn today's dynamic and complex business environment, the role of accounting professionals has significantly evolved. They are not only responsible for ensuring accurate financial recordkeeping, but they also serve as strategic business partners who provide valuable insights for decision-making. To meet these changing demands, accounting education must also adapt and equip students with the necessary professional skills. This paper aims to explore the impact of accounting education on the development of professional skills.The Importance of Accounting EducationAccountancy is a unique field that requires a deep understanding of financial reporting standards, auditing principles, taxation laws, and management accounting techniques. Accounting education plays a crucial role in providing students with the necessarytechnical knowledge and skills to perform these tasks effectively.However, technical skills alone are no longer sufficient for an accounting professional to excel in their career. Soft skills such as communication, critical thinking, and problem-solving have become equally important. Without these professional skills, accountants may struggle to interpret financial information, communicate effectively with stakeholders, or provide value-added insights to management.The Role of Accounting Education in Developing Professional SkillsAccounting education institutions have recognized the importance of developing professional skills alongside technical knowledge. They are increasingly incorporating activities and courses that focus on skill-building in their curriculum.One example of this is the integration of case studies and group discussions into the accounting coursework. These activities help students develop critical thinking and problem-solving skills while applying their technical knowledge to real-world situations. By analyzing financial statements andinterpreting complex data, students learn how to make informed decisions and provide meaningful insights.Furthermore, accounting education institutions are also offering courses and workshops on communication skills. Effective communication is essential for accountants to interact with clients, colleagues, and other stakeholders. Through these courses, students improve their ability to articulate financial information and explain complex concepts in a concise and understandable manner.Another important aspect of accounting education is the emphasis on ethics and professionalism. Students are taught about the importance of integrity, objectivity, and confidentiality in the accounting profession. They learn how to navigate ethical dilemmas and make ethical decisions in their practice. These aspects of accounting education contribute to the development of professional skills that are critical for an accountant's success.ConclusionAccounting education plays a vital role in developing the professional skills required for successin the accounting profession. While technical knowledge is important, it is the combination of technical and professional skills that distinguishes outstanding accountants. By incorporating case studies, group discussions, communication courses, and ethics training into the curriculum, accounting education institutions are preparing students to meet the evolving demands of the profession. This holistic approach to education ensures that graduates are equipped not only with the technical know-how but also with the professional skills necessary to excel in their careers.。

会计学科英文作文英文回答：Accounting, a multifaceted discipline that serves as the backbone of financial reporting and analysis, plays a pivotal role in the corporate world and beyond. It encompasses a wide range of concepts, principles, and techniques that empower individuals to understand, interpret, and communicate financial information.One of the primary objectives of accounting is to provide transparency and accountability in financial reporting. By adhering to established standards and frameworks, accountants ensure that financial statements accurately reflect a company's financial performance and position. This information is invaluable for investors, creditors, shareholders, and other stakeholders who rely on it to make informed decisions.Beyond financial reporting, accounting also providesinsights into a company's operations, efficiency, and financial health. Through the use of various analytical tools, accountants can identify areas for improvement, optimize resource allocation, and enhance overall performance. Moreover, accounting contributes to effective financial planning and forecasting, enabling businesses to make informed strategic decisions.In today's rapidly evolving business landscape, accounting professionals are increasingly sought after for their specialized knowledge and analytical skills. They play a critical role in advising management, conducting audits, and ensuring compliance with regulatory requirements. As technology continues to transform the field, accountants are embracing data analytics, artificial intelligence, and blockchain technologies to enhance their efficiency and effectiveness.中文回答：会计是一门多方面的学科，是财务报告和分析的支柱，在企业界及其他领域发挥着至关重要的作用。

The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。

会计专业英文作文英文回答：Accounting is a multifaceted discipline that involves recording, classifying, and summarizing financial transactions to provide information that is useful for decision-making. It is an essential function in any organization, regardless of size or industry, as it helps businesses track their financial performance, manage their cash flow, and make informed decisions about their future.There are many different aspects to accounting, including financial accounting, managerial accounting, auditing, and tax accounting. Financial accounting focuses on preparing financial statements that are used by external users, such as investors and creditors, to assess the financial health of a company. Managerial accounting, on the other hand, focuses on providing information that is useful for internal decision-making, such as budgeting and planning. Auditing is the process of examining financialrecords to ensure that they are accurate and complete. Tax accounting involves preparing tax returns and advising clients on tax matters.Accounting is a challenging but rewarding profession that offers a wide range of career opportunities. Accountants can work in a variety of settings, including public accounting firms, corporations, government agencies, and non-profit organizations. With the increasing complexity of the global economy, the demand for qualified accountants is expected to remain strong in the years to come.中文回答：会计是一门多方面的学科，涉及记录、分类和总结财务交易，以提供可用于决策的信息。

关于会计英文作文As an accountant, I spend most of my time dealing with numbers and financial statements. It's a job that requires a lot of attention to detail and a good understanding of accounting principles. I enjoy the challenge of finding discrepancies and solving financial puzzles.One of the most important aspects of accounting is ensuring that all financial transactions are accurately recorded. This involves keeping track of every penny that comes in and goes out of a company's accounts. It can be a tedious task, but it's crucial for the overall financial health of the business.Another key responsibility of an accountant is preparing financial reports. These reports provide a snapshot of a company's financial position and performance, and they are used by management, investors, and regulators to make important decisions. It's important to present the information in a clear and understandable way, so thateveryone can make sense of the numbers.In addition to the technical aspects of accounting, there is also a human element to the job. Accountants often work closely with other departments, such as finance and operations, to gather information and ensure that financial records are accurate. Communication and teamwork are essential skills for success in this field.Overall, accounting is a challenging but rewarding profession. It requires a combination of technical expertise, attention to detail, and strong communication skills. I enjoy the variety of tasks and the opportunity to make a real impact on the financial success of a business.。

Articles of Accounting EthicsAbout the discrepancies of the Accounting Ethics of China and thatof the USArticles of Accounting EthicsAbout the discrepancies of the Accounting of China and that of theUSAs the development of the Market Economy and the Globalization, more and more financial scandals come into the centre stage of the public concern. As the current situation stands, the fact pushed us to study deeply about why the atmosphere of the accounting ethics is like this .With the rapid development of the certified public accountant professional, their professional moral attention increasingly. Various countries develop career moral code, standard, to strengthen the certified public accountant professional ethics consciousness. The United States is the registered accountant's professional of the most developed countries, their professional moral standards also standard and comprehensive.Next, let's discuss About the discrepancies of the Accounting of China and that of the USFirst, some scholars in our country summarized the reasons to several points of view.1. What are on the frontline are the corrupt of professional ethics, and the greedy of authority and profits. Because of the more stresses of the lives and the jobs, and the vanity of the world,someone may lose himself in the pursuit of luxury living and personalpleasure, and may yield to the temptations of power, beauty and money.As a result, the individual will began to fraud, and then make anirreversible loss that is hung enough not only to the company thatemployed him but also the motherland that brought him up.2. Next reason is that the person has to do the wrong thing becauseof the pressure from his leaders, or he will lose his job that helives on. And at the same time, the leaders also have their helplessness that if they do not do so, they will lose their company.3. The third reason is that the person, himself, lacks professional ethics awareness and professional competence. Compareto other industries, the accounting industry is real less attractive.It is thought that the job is of no room to improve, no enthusiasm,and even lower salary. So it always makes the people have unbalancedmind and no passion, work sloppily, and be irresponsible. So the consequence goes without saying.4. The government can not refute its responsibility. Thefull-of-flaw supervision system causes the public weak legal consciousness. In some extent, the internal disciplineless controlsystem and slacken management prove the soil for the corrupt.5. The last but not least is that the setup of the rules in thecompany is just formalism. The company may employ the people withoutaccounting license, and fair them randomly.However, if the truth is just like the scholars statement, the same things more or less should also happen in the United States. The reasons they give out seems to be suitable to every country that is in the Market Economy. Are there no unemployment, no competition, no pressure of lives in other countries, especially under the economic crisis? The answer is apparently NO.Then what is the real reason that can explain the phenomenon is what we have to think over and over. We can begin to learn with the traits of each accounting culture of the two countries,China and the United States.The accounting culture in the United States, first focus on the vocationalism that in the low uncertainty avoidance, small power distance and individualism focuses of the social and cultural environment, the United States’ accounting cultural respects to their professional judgment and self-discipline and tends to not emphasize on government intervention but on self-control ability. So lots of professional judgments can be tolerated. Then equal rights are being focused on. Additionally, more willing is to trust others. They stress the professional-oriented and less dependent on the laws and regulations. The government in the accounting management just plays a limited role. As professors, the accountantsshould have high professional ability, but at the same time, they have high social status, and strong authority. Furthermore, the guidelines and the systems are developed by the accounting professional bodies or independent agencies so that it gives enough room to the individual judgment and higher sense of self-control ability.Second, the culture emphasizes on the flexibility. Because of the social and cultural environment in the United States, on the accounting development and implementation, they stress the flexibility and selectivity. The laws and regulations tend to stipulate only the provisions of principle so that people can deal with specific problems by various approaches. For example, if the US accounting standards on accounting method choices consistent flexible on the issue, and as long as it is along with cost-effective, the individuals can be allowed to implement the accounting change. This is from the perspective of personality development and focus on more about people’s initiative. Consequently, the accountants can tolerate the differences on a higher level, and be receptive to new things.Third, the accounting tends to radicalism and accounting information opened. American emphasize on individual achievement and personal performance. They are willing to take risks and tendto reflect the truth. The accounting assessment method is apt to on the optimistic bias. And the recognition and measurement of accounting elements are more radical and innovative. Accountants are needed to meet the requirements of the various uncertainties as well as to have some sense of innovation. Moreover, the low uncertainty-avoidance cultures of the country provide a good external environment to foster this culture of respected creativeness of accounting.Then we can make a conclusion that the United States tends to transparent information, to require large amount of information disclosure, and to emphasize true reflection. Under the condition like this, influenced by the microscopic atmosphere, the managers and the accountants are more willing to disclose more information. In the meantime, the accounting information users will require higher transparency of the revelation. Consequently, more true information will be disclosed so that a more open accounting environment comes out.Then let us have a look at the accounting traits of China, which are concluded as the following points.First of all, the legal control takes precedence over the vocationalism. The accounting environment in China is society-oriented; that is the government tends to use the laws,regulations and other means of standardizing accounting rules to limit the mandatory accounting practice. This way of management is liable to neglect the individual professional judgments. At this point, compared with the United States, the professional level of accounting in our country is lower. Because the accountants must deal with the stuff entirely according to the laws and regulations, it is reasonable that the accountants lack ability to deal with the various situations. Either the self-control capacity or the professional skill has a very long distance to catch up with that of the United States.Next, the consistent is considered to be of paramount importance. The accounting value that emphasizes on the unity tends to use legal coercion to standardize every detail, and stresses a very high degree of unity in the whole country, including the accounting subjects, and the structure and the content of the financial reports. Chinese culture advocates collectivism. The ideology which is reflected in the accounting system and the accounting standard requires uniform accounting practices of different enterprises and the consistent accounting methods during different accounting period. This methodology just provides little room for the professional accounting treatment to adapt local conditions. The third trait is the preference stability and the low levelof information transparency. Generally speaking, the smaller the individualism is, the higher degree of the avoidance of uncertainty and the lower the rigidity is, and the higher the conservation of accounting value is. In the Chinese culture, we believe the assertion that is “to prepare for uncertainty”. This apparently indicates our stable culture identity in several different aspects. So the preference of the choices which are about the accounting methods, the measurement of the accounting elements, and the content of the financial report, confirmed by the accounting laws and regulations of China, echoes the conservation attitude of the cultural identity.To sum up, the characteristics of accounting of China can be summarized to the collectivism and the authoritism. Compared with the United States, our information transparency is not high enough, while that system of America is recognized as a transparent and open model. However, the system of our country is a subtle and mysterious sample. Such cultural differences directly reflected in the accounting information disclosure. Matters required to be disclosed as many as possible and as detailed as possible in the United States, but the companies in our country are reluctant or delayed to disclose the announcement of major decisions related to the annual report, and the reports are also lack of providingthe totally methodology of measurement and the fair revealed of the data. Managers and accountants tend to keep the business information confidential, and have the tendency only to show the management activities and capital financing activities which are closely related to the disclosure of accounting information. They try their best to avoid the transparency of the information to the public. And because of the without-saying rules, the companies will not use the information that is disclosed.The fact seems that the system in the United States is superior to that of our country, but it is not exactly. Neither of them takes automatic precedence over the other. To judge which of the systems is the most perfect must be predicated in part on the same assumption. So without the identical basis, the statement will be arbitrary. Although there are so many differences, not only in culture but also in the stage that the society’s development is on, between our country and the United States, many experiences can be used for reference, especially on the internationalization aspect.Now the macro market environment is changing all the time, only depending on fragmentary real information is not acceptable any more. The more various the market is, then the more true information are needed. And the more information is needed, more useful it comesto be. So to fit the situation, we need to change some intrinsic believes.However, the current is that the accounting information is full of serious distortion. If the individual disclose complete real information, it means that he gives up his initiative to get potencial profit and his unwritten right to be lucrative. Then, this part of initiative and right will come to the individuals who did not give up them, while, simultaneously, the profit will come to the individuals, too. Over time, no individual is willing to give up the initiative and the right. That is why the atmosphere is like what we see now.Yet, can we attribute the problem to the flawed system? But actually, we have more laws and regulations items of the accounting. Therefore, neither strengthening the supervision nor improving the policies is the effective solution. The essential point should be focused on the values about the accounting ethics of the whole country. Yet on the thresold of the innovation, serious laws and regulation is crucial, while the most important thing is the laws and the regulations are really implemented rather than formalism. In my own point of view, the fundamental element is to change the minds of the accountants. It is real a difficult thing. And this challenge needs several departments’ cooperation. The parts inthe cooperation include not only the accounting industry itself, but also the law enforcement department, the audit department, the education sector and such forth.Every revolution and perfection can not be completed at one stroke. The deep-rooted concept and the set-type thought can not be changed at right time. To be strong enough to face the uncertainty is a long way to go. What we need to do is to change the values of accounting step by step, finally to make the managers and the accountants to recognize the folly of the intentional overstatement and the deliberate underestimation.Especially as China's CPA they should take the leading roles ,stick to their professional ethics, Such as: integrity, independence, objectivity and impartiality ,Professional competence and should be focused, confidential, good professional conduct.If this tentative plan can come true, I am convinced that the atmosphere and the environment of accounting will be more flexible----enough to face the risk, more harmonious-----enough to make out an accurate judgment, more advanced-----enough to be an outstanding model.。