中小企业信用危机研究中英文对照翻译文献

（文档含英文原文和中文翻译 ）译文：中国中小企业信用危机研究一、中小企业在中国经济发展中的重要地位和作用中小企业在中国社会经济发展中始终具有十分重要的地位和作用。加快中小企业的发展，不仅有利于促进中国国民经济持续快速健康发展，缓解社会就业压力，保持社会稳定，而且有利于推进技术进步，优化经济结构，满足社会多样化的需求，形成合理有序的社会化生产分工体系，保持经济活力。（一）中小企业是推动中国国民经济持续快速健康发展的重要力量中小企业机制灵活，富于创新，参与那些大企业不愿涉足的“多品种”“小批量”和维修服务等领域，贴近市场，与人民群众生活息息相关，是活跃市场的重要力量，也为国家提供了大量的税源。（二）中小企业对创造就业机会、缓解社会就业压力起着独特的作用中小企业多数为劳动密集型企业，能创造大量的就业机会，缓解社会就业压力，保持社会稳定。据统计中国的中小企业提供了全社会约 75%的就业机会。（三）中小企业为社会化大生产提供了必需的协作服务中国社会化大生产的基本特点是专业化协作，社会分工精细。大企业的发展必然要求中小企业为其提供服务。“小而优”“小而专”的中小企业，可以灵活组织生产，为大企业提供协作服务，形成大中小企业相互依存的经济格局，保持社会总供给与总需求的平衡。（四）中小企业对技术创新有着重要作用中小企业经营灵活，使得某些行业的技术创新首先适宜中小企业研发及应用，大大缩短了科学技术转化为生产力的进程。（五）中小企业的发展带动了中小城镇建设中小企业具有地方经济特色，有相当部分设在中国的中小城镇，吸收了大量民间投资，促进了地方经济发展，带动了中小城镇建设，也带动了城乡居民尤其是农民脱贫致富奔小康。二、中国中小企业信用现状由于中国企业长期处在计划经济体制下，普遍缺乏信用意识和信用道德观念。加上国家信用体系不完善，相关法律法规和失信的惩罚机制不健全，导致企业特别是中小企业信用意识淡薄，严重影响并制约了中国社会主义市场经济的正常发展。市场经济的发展可以分为三个阶段：一是市场上物资短缺的初始阶段，有产品就有市场；二是市场上物资明显丰富的广告阶段， 有广告就有销路； 三是市场上物资比较丰富的信用阶段，有信用才有市场。良好的信用关系是现阶段企业正常经营、国民经济健康运行和经济体制改革进一步推进的基本保证。目前的信用缺失首先表现在商业信用缺失，突出反映为企业相互拖欠货款的数额越来越大，时间也越来越长，发展到目前企业交易大多靠现金交易，相互不授予信用。由于惧怕贸易风险，不敢采用灵活的贸易结算方式，严重影响了企业在国际市场的竞争力，许多贸易机会丧失，降低了经济运行的速度和效应，最终阻碍了经济增长，使效益不断下降，给整个市场秩序和企业都带来难以估量的危害。由于缺乏足够的信用，市场契约关系难以维持，市场交易从原始支付为主向信用交易为主的转变难以完成，中国市场经济的发展难以走向健康、成熟和国际化；而且不讲信用导致企业无法正常使用信用工具，扩大市场交易规模；不讲信用导致企业发生账款拖欠和欺诈行为，使企业发展陷入危机；不讲信用导致“从众效应”，使很多企业既是不讲信用的受害者，也是害人者。三、中国中小企业信用危机的根源目前，中国中小企业信用关系紊乱，各种信用危机的发生已不仅仅是单个企业的行为了，其原因十分复杂， 既有宏观因素， 也有微观因素； 既有外部体制的障碍， 也有自身管理的漏洞。（一）外部环境不完善中国的政策体系、融资体系等主要以国有企业特别是国有大型企业为主要对象设计并实施的，没有形成针对中小企业的政策法律体系，没有针对中小企业特点的信贷和投资体系，更没有专门为中小企业服务的融资体系。因此，中小企业相对于大型企业来说，融资渠道不畅通、技术装备相对落后、 人员素质整体不高、 科技含量低和产品质量不高， 市场竞争力弱以及法律、政策扶持与保护力度不够等，这些都成为制约中小企业生存和发展的主要因素。同时，中国中小企业规模相对较小、风险大、信用能力较低，一般资金所有者或金融机构在资金融通上都普遍采用谨慎性原则，增加了其融资的难度。（二）产权制度不健全产权是信誉的基础，因此中国中小企业追求长期利益的积极性可以归结为产权问题。中国中小企业不讲信誉的根本原因：一方面是他们感到他们的产权没有得到可靠的保障，缺乏安全感，没有稳定的预期，自然就只能追求短平快，而不可能投资建立起完善、健全的信誉制度；另一方面是在“家族式”的中小企业中，尤其是那些具有血缘、 亲缘、地缘及家企不分的企业，由于企业产权界限不清，由此界定的有关人员相互间的权、责、利不明确，从根本上影响了企业的治理结构，进一步影响了企业的权威和信誉。（三）经营管理水平不高，管理人员综合素质差中国中小企业缺乏系统、及时、全面的市场销售信息，因决策失误导致其陷入困境的现象比较普遍。一些企业虽然研制和开发出了好的产品，却因为管理层经营管理水平较差，再加上缺乏市场观念和用户意识，轻视产品质量以及忽视了对客户服务质量的改善和提高，轻易地在激烈的市场竞争中丢掉了其经过前人长期艰苦努力所营建起来的品牌、信誉等优势。同时，中小企业职工素质偏低，企业内部缺少精通经营、技术、管理方面的人才，再加上企业外部环境竞争日趋激烈、企业效益不佳，中小企业更难以吸引并留住人才，结果更进一步延缓了中小企业职工队伍素质提升的速度，使中小企业陷入低效益——低素质——低效益的恶性循环之中。（四）会计监管弱化中国目前中小企业会计监管处于监管弱化状态。具体表现在，政府监管分散、社会监管乏力、内部监管薄弱。 目前，由于上述三种监管的主管部门不同， 各部门之间相互协调力度较差，或者干脆是各自为战，因而在实际监管过程中，往往会出现一个地区、一个企业或者同一个事项刚刚由上一个监管部门检查完毕，紧接着另一个监管部门又重新检查，这样势必形成针对同一个企业、同一个事项、同一套资料，有数个部门进行重复监督，不但造成了经济资源的大量浪费，同时也使得企业疲于应付接踵而来的检查，无法使其日常的会计管理工作进一步提高和完善。再从中国中小企业会计监管的操作实践来看。中国目前的会计监管机制还不完善，具体表现在：监管还未实现规范化和系统化，缺乏有效的风险监测、评价、预警和防范体系，非现场监管和现场检查没有实现有效结合，监管信息也未得到充分利用等等。由此可见，缺乏统一的规划、协调，多个监管主体的模式，要么形成监管重复，要么造成监管真空，也加大了被监管者和公众的交易成本。同时，由于会计监管立法滞后、法律框架不完善以及监管人员素质不高等因素在很大程度上影响了中国会计监管的有效性和权威性。最后，我们再从中国中小企业会计监管的信息化网络平台建设来看。目前中国的会计监管部门的整体信息化程度不高，还没有形成一套比较完善、通用性强、易于操作的监管信息化操作系统。由于信息化技术建设的滞后，必然会使会计监管的效率和有效性大打折扣，同时也严重制约了中国中小企业会计制度改革的进程。四、中国中小企业会计监管体系的设计与构想（一）推动会计监管制度演进，改进会计监管政策，建立和健全中小企业会计监管体系会计监管制度的创立和安排是为了会计目标的实现，会计目标的实现必须依赖于恰当的会计监管制度。中小企业会计监管应该从内部会计监管、外部会计监管和会计信息披露的监管三个方面入手。内部会计监管主要是针对中小企业内部控制制度、组织制度、激励制度，研究企业内部会计监控的形成与用途，建立并实施有效的会计控制体系等。外部会计监管是指来自中小企业外部的政府监管、社会监管以及其他形式的来自企业外部的监管。具体包括：会计法、国家会计制度、会计准则的执行情况；企业会计政策的选择和运用情况；财政、审计、工商、税务、银行、保险、证券等部门在对中小企业会计监管中的作用和相互关系， 监管信息的共享方式及共享级次； 社会中介机构在中小企业会计监管中的作用，以及它与政府监管的关系、监管的边界与范围、监管方式、监管级次等。会计信息披露的监管主要是针对中小企业会计监管真实性、完整性、明晰性等方面的内容进行监管，包括研究信息披露有关的法律、法规、制度等方面的建设，财务呈报的频率、方式、内容和级次等。（二）建立完善的监管目标评价体系规范会计监管的操作程序， 增强会计监管的有效性。 在我国现阶段， 建立起“效率和公平”的市场监管目标评价体系，是实施中小企业会计监管的基础，同时也是实现有效会计监管的前提。会计监管的最终目标就是通过会计市场功能的实现，促进整个经济的发展。会计监管的现实目标定位于如何能够促使会计市场的各项功能得到最有效、最大限度的发挥。同时还要规范会计监管程序，制定统一量化的监管标准和非现场监管体系，以及有效的风险监测、评价、预警和防范体系，实现非现场监管和现场检查有效的结合。（三）加强会计监管的国际合作，实现会计监管国际化经济全球化对任何一国的会计监管都是严峻的考验。会计风险的严重性、扩散性和危害性对各国经济的影响日益深刻，我国更应该积极参与国际会计组织、协会的各项活动和国际会计准则、制度的协调，提高我国会计的国际地位，掌握国外先进的监管经验，提高我国会计监管水平。会计国际化要求实现会计监管本身的国际化，具体包括两个方面的内容：一是改变过去单调、内向的管理策略，采取综合性的国际性的监管策略、监管政策、手段，与全球发展趋势一致，力争达到国际先进水平。二是加强会计国际监管的协调与合作，不断加强会计监管的国际合作与政策协调，监管者之间要建立起有效的信息共享机制，相互交流各自的会计监管行为与经验信息。（四）全面实施实时会计监管的框架设计有效的会计监管必须是持续的、全过程的监管，这是各国会计监管的发展趋势，也是防范和化解中小企业信誉危机的重要途径。实时会计监管就是指会计监管部门通过电子网络系统实时、动态、全面收集中小企业在业务处理过程中的资产负债表、利润表、现金流量表等主要报表所包含的各项指标的变动情况及相关信息，对中小企业日常运营进行动态、实时、连续、全过程的监管。会计监管系统的组成由与会计监管有关的业务应用信息进行系统集成，形成具有辅助决策支持的综合性管理信息系统。内容包括： 1.数据采集子系统； 2.财政部网络中心数据处理子系统； 3.会计指标监控子系统； 4.风险分析预警子系统； 5.监管监督指标体系子系统；6.监管综合信息查询子系统。本科毕业设计（论文）外文翻译本科毕业设计（论文）外文翻译#原文：ResearchontheChina’sSMEcreditcrisisDavidRocheWell-knowneconomicandpoliticalanalystFrom“ReviewofInternationalEconomicsNo.19:16”1-173First,SMEsinChina'seconomicdevelopmentintheimportantpositionandroleofSMEsinChina'ssocialandeconomicdevelopmenthasalwaysbeenaveryimportantpositionandrole.SpeedupthedevelopmentofSMEswillnotonlyhelptopromotesustained,rapidandhealthydevelopmentofthenationaleconomyandeasetheemploymentpressureonsocietytomaintainsocialstability,butalsoconducivetopromotingthetechnologicalprogress,optimizetheeconomicstructuretomeetthediverseneedsofthecommunitytoformarationalandorderlysocietyproductiondivisionoflabortomaintaineconomicvitality.SMEistopromotesustained,rapidandhealthydevelopmentofflexiblemechanism,animportantforceinsmallandmediumenterprises,innovative,largeenterprisesareunwillingtoparticipateinthoseinvolvedin"multi-species"of"smallquantities"andmaintenanceservicesinareassuchasclosetothemarket,dailylifewiththepeople,isamajorforceinanactivemarket,butalsoprovidethestatewithalargenumberofsourcesoftaxrevenue.ofSMEstocreateemploymentopportunities,toeasetheemploymentpressureonsmallandmediumenterprisesplayauniqueroleinthemajorityoflabor-intensiveenterprises,cancreatenumerousemploymentopportunitiestoeasetheemploymentpressureonsocietytomaintainsocialstability.AccordingtostatisticsofChina'sSMEsofthewholesocietyabout75%ofemploymentopportunities.SMEforthecommunityoflarge-scaleproductionofthenecessarycollaborationtoservethecommunityoflarge-scaleproductionofthebasiccharacteristicsofspecializationandcooperation,socialdivisionoflaborfine.Necessaryrequirementforthedevelopmentoflargeenterprisestoprovideservicestosmallandmediumenterprises.,"Smallbutexcellent""smallandspecialized"smallandmediumenterprisestheflexibilitytoorganizeproduction,collaborationservicesforlargeenterprises,medium,andsmallbusinessesandinterdependenteconomicstructure,maintainingsocialaggregatesupplyandaggregatedemandbalance.smallandmediumenterprisesplayanimportantroleintechnologicalinnovationforSMEsoperatingflexibility,makingcertainsectorsoftechnology,innovationandapplicationofappropriateresearchanddevelopmentofSMEs,greatlyreducingthescienceandtechnologyintoproductiveprocess.thedevelopmentofSMEsledtothebuildingofsmallcitiesandtownswithlocaleconomiccharacteristicsofSMEs,thereisaconsiderableportionislocatedinsmallcitiesandtowns,absorbingalargenumberofprivateinvestment,promotinglocaleconomicdevelopment,ledtothebuildingofsmallcitiesandtowns,alsocontributedtourbanandruralresidentsinparticular,localfarmerswell-offsociety.Second,China'sSMEcreditstatusofenterprisesinourcountryalongperiodduetotheplannedeconomicsystem,thegenerallackofcreditawarenessandcreditmoralvalues.Togetherwiththenationalcreditsystemisimperfect,therelevantlawsandregulationsandthedishonestyofthepunishmentmechanismisnotperfect,leadingtocreditawarenessofenterprises,especiallySMEs,weak,severelyaffectedandhashamperedChina'ssocialistmarketeconomy,normaldevelopment.Developmentofmarketeconomycanbedividedintothreestages:First,ashortageofmaterialsonthemarkettheinitialstage,haveaproductthereisthemarket;secondisobviouslyawealthofmaterialsonthemarketadvertisingstage,advertisingonthemarketable;threeitemsonthemarketrichcreditstage,onlythecreditmarket.Goodcreditrelationshipisatthisstageordinarycourseofbusiness,thehealthyoperationofthenationaleconomyandtheeconomicsystemtofurtheradvancethebasicguarantee.Thecurrentlackoffirstinthecreditbusinesscreditloss,highlightedthearrearsforthepaymentoftheamountofbusinesswitheachothermoreandmore,andtimeisgettinglongerandlongertodevelopmostofthecurrentbusinesstransactionsrelyoncashtransactions,mutualnon-grantingofcredit.Asthefearoftraderisk,notaflexiblewaytotradesettlement,seriouslyaffectingtheenterprise'scompetitivenessintheinternationalmarket,andmanytradingopportunitieslost,reducingthespeedandeffectsoftheeconomyand,ultimately,economicgrowth,sothatefficiencyhascontinuedtodecline,tothewholemarketorderandbusinesshasbroughtimmeasurableharm.Duetolackofadequatecredit,market,contractualrelationshipdifficulttomaintain,markettransactionsarepaidmainlyfromtheoriginalmainlytochangesincredittransactionsdifficulttocomplete,thestateofthemarketeconomydevelopmentcannotmovetowardhealthy,matureandinternational;andwithouttrustleadtoaninabilitytonormaluseofcreditinstruments,expandingthesizeofmarkettransactions;withouttrustleadtocorporateaccountsinarrearsandfraudoccurs,sothatthedevelopmentofenterprisesincrisis;withouttrustleadto"herdeffect",somanycompaniesarebothvictimsofbadfaith,butalsopeopledoingharm.Third,China'sSMEs,therootcausesofthecurrentcreditcrisis,China'sSMEcreditrelationshipdisorders,theoccurrenceofavarietyofcreditcrisishasnotonlythebehaviorofindividualenterprises,anditscausesareverycomplex,bothmacroeconomicfactors,therearemicro-factors;bothexternalinstitutionalbarriers,butalsohasitsownmanagementloopholes.theexternalenvironment,China'spolicyofimperfectsystem,financingsystemandothermajorstate-ownedenterprises,especiallylargestate-ownedenterprisesasthemaintargetofthedesignandimplementation,anddidnotformapolicyforSMEslegalsystemisnotdirectedatthecharacteristicsofSMEstocreditandinvestmentsystem,andnoservicesspecificallyforsmallandmediumenterprisesfinancingsystem.Therefore,SMEsrelativetolargeenterprises,thefinancingchannelsfornon-smooth,relativelybackwardtechnologyandequipment,thequalityofpersonnelasawholeisnothigh,low-techandproductqualityisnothigh,weakmarketcompetition,andlegal,policysupportandprotectionofinadequatestrengthTheseconstraintsofSMEshavebecomeamajorfactorinthesurvivalanddevelopment.Atthesametime,SMEsarerelativelysmall,risky,creditiscomparativelylow,theownerorgeneralfundsoffinancialinstitutionsinfinancialintermediationcommonlyusedonboththeprincipleofprudence,anincreaseofitsfinancingmoredifficult.thepropertyrightssystemisnotasoundbasisforthecredibilityofpropertyrightsisthereforethepursuitoflong-terminterestsofSMEscanbeattributedtotheinitiativeissueofpropertyrights.SMEsdonotspeakthecredibilityofthefundamentalreasons:ontheonehandtheyfeelthattheirpropertyrightshavenotbeenareliableprotection,thelackofasenseofsecuritywithoutastableexpectations,naturallycanonlypursuefasttrackapproach,butcannotbeinvestedtoestablishasound,asoundreputationsystem;theotherhand,inthe"family"ofsmallandmediumenterprises,especiallythosewithblood,kinship,geographicalandfamilyenterprises,regardlessoftheenterprise,ascompaniesill-definedpropertyrights,thusdefiningthepersonsconcernedtherightofinter-,responsibilitiesandinterestsisnotclear,fundamentallyaffecttheenterprise'sgovernancestructure,andfurtheraffecttheauthorityandcredibilityoftheenterprise.themanagementlevelisnothigh,theoverallqualityofpoormanagementofSMEs,thelackofsystematic,timelyandcomprehensivemarketinformation,duetopoordecisionsleadtotroubledbehaviormorecommon.Althoughtheresearchanddevelopmentofsomeenterprisesoutofagoodproduct,butbecauseofpoormanagement,themanagementlevel,coupledwithlackofmarketanduserawarenessoftheconceptoflookingdownonproductquality,aswellastheexpenseofcustomerservicetoimproveandenhancethequality,easilyfiercecompetitioninthemarketlostitspredecessorsworkedlongandhardthroughtheconstructionofabrand,reputationandotheradvantages.Atthesametime,SMEsandlowqualityofworkers,lackofproficiencywithintheenterprisemanagement,technicalandmanagerialpersonnel,coupledwithanincreasinglycompetitiveexternalenvironmentforenterprises,enterprisesbenefitthepoormoredifficultforSMEstoattractandretaintalent,theresultsoffurtherdelayingtheSMEworkforcetoraisequalityandspeed,sothatSMEshavebeenfacinglowefficiency-lowquality-lowefficiencyoftheviciouscycle.weakeningoftheaccountingregulatorysupervisionofChina'scurrentaccountingforSMEsinaweakeningofstatesupervision.Specificallymanifestedinthedecentralizedgovernmentsupervision,socialsupervisionofweakness,internalcontrolweaknesses.Atpresent,duetotheabove-mentionedthreekindsofsupervisoryauthoritiesisdifferentfromthecoordinationofeffortsamongvariousdepartmentspoor,orsimplyareinternalconflicts,andthereforetheactualmonitoringprocess,oftentheemergenceofaregion,abusinessoramatterthathasjustcomeunderthesameonaregulatoryinspectioniscompleted,followedbytheotherregulatoryauthoritiesre-inspected,thiswillinevitablyresultinanenterpriseforthesame,thesamematter,withasetofdata,thereareseveraldepartmentsduplicationofoversight,notonlyresultedinatremendouswasteofeconomicresources,whilealsoallowsbusinessesstrugglingtocopewithafloodofchecks,cannotmakeitdaytodayaccountingmanagementtofurtherimproveandperfect.AndfrommonitoringtheoperationofSMEaccountingviewofpractice.China'scurrentaccountingregulatorymechanismisnotperfect,inparticularin:monitoringnotyetbeenrealizedstandardizationandsystematization,thelackofeffectiveriskmonitoring,assessment,earlywarningandpreventionsystem,off-sitesupervisionandon-siteinspectionisnottoachieveeffectiveintegrationofregulatoryinformationisalsohavenotbeenfullyutilizedandsoon.Thisshowsthatthelackofunifiedplanning,coordination,supervisionofthemainmodelnumber,ortheformationofregulatoryduplicationandresultineitherregulatoryvacuum,alsoincreasedbyregulatorsandthepublictransactioncosts.Atthesametime,duetoaccountingregulatorylegislationlagsbehind,thelegalframeworkoftheimperfectaswellasthequalityofregulatorypersonnelarenothightoalargeextentinfluencetheeffectivenessofouraccountingsupervisionandauthority.Finally,were-regulationfromtheSMEaccountinginformationnetworkplatformconstructionperspective.Atpresent,China'saccountingregulatoryauthoritiesasawholeisnothighdegreeofinformationtechnology,butalsodidnotformamoreperfect,versatility,easyoperationoftheoperatingsystemofsupervisoryinformation.Astheinformationtechnologyconstructionlagsbehind,boundfortheefficiencyandeffectivenessoftheaccountingregulationgreatlyreduced,butalsoseriouslyhamperedChina'saccountingsystemforSMEsintheprocessofreform.Fourth,China'sSMEs,accountingsupervisionsystemdesignandconcept(a)topromotetheevolutionoftheaccountingregulatoryregimetoimprovetheaccountingregulatorypolicy,establishandperfectthesupervisionsystemofaccountingforSMEsTheaccountingcontrolsystemisconnectedtothecreationandachievementoftheobjectivesofaccounting,accountinggoalsmustrelyontheappropriateaccountingregulatorysystem.SMEAccountingOversightshouldbefrominternalaccountingcontrol,externalaccountingsupervisionandregulationofaccountinginformationdisclosureinthreeaspects.OfinternalaccountingcontrolismainlyaimedatSMEsintheinternalcontrolsystem,organizationalsystem,incentivesystemtostudytheformationofinternalaccountingcontrolandusestobuildandimplementaneffectiveaccountingcontrolsystemandsoon.Externalaccountingsupervisionreferstothesmallandmediumenterprisesfromoutsidegovernmentregulation,socialregulationandotherformsofsupervisionfromoutsidetheenterprise.Theseinclude:AccountingLaw,thestateaccountingsystem,accountingstandardsimplementation;enterpriseaccountingpolicychoicesandtheuseofsituation;finance,audit,industryandcommerce,taxation,banking,insurance,securitiesandotherdepartmentsintheSMEaccountingsupervisionintheroleandtherelationshipbetweenthesharingofsupervisoryinformationmeansandshare-leveltimes;socialintermediaryinstitutionsintheroleofSMEs,accountingsupervision,anditsrelationshipwithgovernmentregulation,supervisionandscopeoftheborder,formsofregulation,regulatory-levelsecond-class.AccountinginformationdisclosureregulationismainlyaimedatSMEs,accountingsupervisionauthenticity,integrity,clarityandotheraspectsoftheregulation,includingthedisclosureofinformationrelatingtolaws,regulationsandsystemsinconstruction,financialreportingfrequency,methods,content,andsecondarylevels.)theestablishmentofsoundregulatoryobjectivesofevaluationsystemforstandardizingaccountingregulatoryprocedures,enhancetheeffectivenessoffiscalsupervision.Inourcountryatthisstage,toestablisha"efficiencyandfairness"objectiveevaluationsystemofmarketregulationistoimplementtheSMEaccountingbasisforregulation,butalsoaprerequisiteforeffectivefiscalsupervision.Theultimategoalofaccountingregulationisthroughtherealizationoftheaccountingmarketfunctionsandpromotingtheeconomyofthedevelopment.Targetingtherealityofaccountingregulationonhowtoenableittopromotethevariousfunctionsoftheaccountingmarket,themosteffectivewaytomaximizeplay.Whilealsostandardizingaccountingsupervisoryprocedures,andformulateaunifiedquantitativeregulatorystandardsandoff-sitemonitoringsystemandeffectiveriskmonitoring,assessment,earlywarningandpreventionsystemtoachieveoff-sitesupervisionandon-siteinspectionsandeffectivecombination.)strengtheningtheaccountingregulationofinternationalcooperationandtherealizationofeconomicglobalization,theinternationalizationofaccountingregulationforanyonecountry'saccountingsupervisionisaseveretest.AccountingRiskofseriousnessanddangerofspreadingtheimpactonnationaleconomieshaveincreasinglygained,Chinashouldactivelyparticipateininternationalaccountingorganizations,theassociation'sactivitiesandinternationalaccountingstandards,institutionalcoordination,toenhanceChina'