會計畢業(yè)論文摘要英文

　　在兩年或是三年的時間里，系統(tǒng)地學習了財務會計專業(yè)的基礎課、專業(yè)課和相關的技能課程。完成畢業(yè)論文的寫作，是會計專業(yè)學生結束在校學習過程的最后步驟。

　　【一】 中文摘要：

　　近年來由于會計誠信的缺失，會計假賬非常普遍，虛假會計信息大量存在，不僅對證券市場和投資者造成巨大的傷害，也給國家和人民造成重大損失，據(jù)專家分析，我國每年因市場缺乏誠信所造成的直接經(jīng)濟損失高達數(shù)千億元，而影響深化改革開放和社會穩(wěn)定的間接經(jīng)濟損失，更是無法估算。

　　這極大地影響了國民經(jīng)濟的持續(xù)、穩(wěn)定、協(xié)調發(fā)展，成為阻礙我國市場經(jīng)濟順利發(fā)展的巨大障礙。

　　如何維護會計中的誠信原則，是我國目前亟待解決的重大會計問題。

　　而誠信是中華民族的傳統(tǒng)美德，中國傳統(tǒng)文化中充盈著“誠”與“信”的閃光思想，如何將會計誠信與中國的傳統(tǒng)美德相結合，以此來更好地維護會計誠信，從而使中國的傳統(tǒng)美德得以更好的傳承，這是試圖探求提高企業(yè)會計信息質量的有效途徑。

　　English Abstract:

　　In recent years because of lack of integrity of accounting, accounting accounting is very common, there are a lot of false accounting information, not only for the securities market and investors caused enormous harm to the country and the people also caused heavy losses, according to expert analysis,

　　Chinas annual lack of integrity caused direct economic losses as high as several hundred billion dollars, while the impact on social stability, deepening reforms and opening up and the indirect economic losses, but it is impossible to estimate.

　　This greatly affected the sustained, stable and coordinated development, become an obstacle to the smooth development of Chinas market economy the enormous obstacles.

　　How to maintain the integrity of accounting principles, are currently in urgent need of solution of our significant accounting questions.

　　And integrity are the Chinese nations traditional virtue of Chinese traditional culture in filling the sincerity and letter flash thought, how will the accounting integrity with the Chinese traditional virtue of the combination, in order to better safeguard the integrity of accounting,

　　so that Chinese traditional virtues to a better transmission, which is trying to improve corporate accounting information to explore an effective way of quality.

　　【二】會計畢業(yè)論文中英文摘要

　　摘 要 我國作為當今世界上最大的發(fā)展中國家，隨著經(jīng)濟的飛速發(fā)展和工業(yè)化、城鎮(zhèn)化的 加快，能源的供需矛盾尖銳，能源利用率低、能源浪費嚴重、能源開發(fā)結構不合理化等 問題層出不窮。

　　如何構建可持續(xù)發(fā)展的資源體系來支持經(jīng)濟的快速發(fā)展成為當今社會的 巨大挑戰(zhàn)。

　　稅收政策是政府籌集財政資金，干預、調控經(jīng)濟的重要工具之一，在促進能源可持 續(xù)發(fā)展中起到不可替代的作用。

　　以能源可持續(xù)發(fā)展為目標的制定的能源稅收政策主要是 彌補市場缺陷，糾正傳統(tǒng)不合理的經(jīng)濟發(fā)展模式，達成節(jié)約和保護能源的目的。

　　本文將 理論分析和現(xiàn)實環(huán)境分析相結合，運用比較研究的方法，在實踐國內外實踐經(jīng)驗的基礎 上，提出健全并完善我國綠色稅收體系的建議。

　　文章分為五個部分。

　　首先從我國的能源和經(jīng)濟發(fā)展現(xiàn)狀出發(fā)，提出可持續(xù)發(fā)展與綠 色稅收相結合的戰(zhàn)略。

　　其次，站在促進能源可持續(xù)發(fā)展的角度上，簡述和列舉我國現(xiàn)行 稅收政策中存在的一些問題和缺陷。

　　第三部分中，主要闡述綠色稅收的含義，分析國外 有關能源稅收政策，總結對我國有利的啟示。

　　第四部分中，對我國綠色稅收的政策手段 做出論述， 分別結合不同的稅種提出健全和完善我國稅收政策促進能源可持續(xù)發(fā)展的基 本想法和建議。

　　最后，在總論中為了更全面的理解可持續(xù)發(fā)展在稅收政策中的作用，筆 者另外對綠色稅收政策做了進一步的說明。

　　關鍵詞：可持續(xù)發(fā)展;稅收政策;綠色稅收 Abstract China as the world's largest developing country, with the rapid development of economy and the industrialization, the urbanization speeding up, the contradiction between supply and demand of energy sharp, low energy efficiency, energy wasted serious, energy development structure is reasonable and problems emerge in endlessly.

　　How to construct a system of sustainable development of resources to support the rapid development of economy as the great challenge in today's society.

　　Tax policy is the government to raise finance capital, intervention, one of the important tool to manage the economy in promoting the sustainable development of energy plays an irreplaceable role.

　　With energy sustainable development as the targets for energy tax policy is mainly make up for market defect, correct traditional not reasonable model of economic development, and achieve the purpose of energy saving and protection.

　　This paper will the theoretical analysis and the realistic environment analysis in this paper, using the comparison, in practice at home and abroad on the basis of practical experience, put forward and improve and perfect our country's green tax system suggestion.

　　The article is divided into five parts.

　　From the first in China energy and economic development present situation, are put forward for sustainable development and green tax combination of strategy.

　　Second, standing in promoting sustainable energy development point of view, this paper describes the list of the existing tax policy and the problems and defects.

　　The third part, mainly expounds the meaning of green taxes, analysis of overseas tax policy for energy, and summarizes the enlightenment of the favorable to our country.

　　The fourth part, to our country tax policy to green means, this paper put forward respectively with different categories of taxes and perfect the taxation policy to promote the sustainable development of energy basic ideas and Suggestions.

　　Finally, in general to more fully in the understanding of sustainable development in the role of the tax policy, the author in addition to green tax policy was further instructions.

　　Key words: Sustainable development; Tax policy; Green tax

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