在编制财务报表时，会计师必须遵守财务报告中的规则，该规则符合适用会计准则的规则。然而，在现实中，许多公司创造性地操纵财务数据，以获得一些公司的良好回应。这就是所谓的创造性会计。创造性会计在会计界并不是什么新鲜事，因为许多公司都在做这件事。以下就是这篇Accounting Essay范文的具体内容，供参考。
Accounting is one of the most important science in the business world. Accounting is always needed in the company, both small companies and large companies require their accounting processes. With the existence of science of accounting, the financial bookkeeping easier and more accurate, and can assess the performance of the company. However, in reality a lot of financial accounting that does not comply with the existing financial. This happens because the mistake of making the financial statements or any fraud committed by certain parties.
In conducting the preparation of financial statements, an accountant must follow the rules that exist in financial reporting, which is in accordance with the rules applicable accounting standards. However, in reality many companies that creatively manipulating financial data to get a good response from some. This is called creative accounting. Creative accounting is nothing new in the world of accounting, because many companies are doing it.
Creative accounting by some circles is considered unethical for manipulating data. However, creative accounting in view of the positive accounting theory, all the creative accounting does not contradict to the principles of accounting generally acceptable no matter who should be disputed.
一些圈子认为创造性会计因操纵数据而不道德。然而，创造性会计从实证会计理论的角度来看，所有的创造性会计都不违背公认的会计原则，无论谁都应该受到争议。
Many factors might cause companies use creative accounting to maintain the company’s existence middle of very intense competition today. Therefore we need creative ways in financial accounting in the business world, although it is often considered the less ethical. The fact is in line with the opinion of Brass et.al. (1998) which states that unethical behavior is caused by two major factors, namely the individual factors and organizational factors. Individual factors for example consists of locus of control and moral cognitive development. While such organizational factors consist of organizational climate, compensation systems, codes of conduct and norms.
本篇essay指出许多因素可能导致公司在竞争激烈的今天使用创造性会计来维持公司的生存。因此，在商业世界中，我们需要创造性的财务会计方法，尽管它通常被认为不太合乎道德。这一事实与Brass等人的观点一致。essay指出，不道德行为是由两个主要因素引起的，即个人因素和组织因素。例如，个体因素包括控制点和道德认知发展。而这些组织因素包括组织氛围、薪酬制度、行为准则和规范。
Definition of Creative Accounting 创造性会计的定义
Experts define creative accounting as an activity of manipulating financial data on companies. Etymologically, the words of creative accounting consist of two words, namely creative of skill which means it someone invents a new idea that is effective, and an accounting term that means the bookkeeping about financial events are always trying to faithful representation of financial events. Creative accounting by Amat, Blake and Dowd (1999) is a process where some of the parties to use the ability of understanding includes knowledge of accounting standards, the techniques used by the company and use it to manipulate financial reporting. While, Stolowy and Breton (2000) called creative accounting is a part of the accounting manipulation, which consists of earnings management, income smoothing and creative accounting itself.
专家们将创造性会计定义为操纵公司财务数据的活动。从词源上讲，创造性会计由两个词组成，即技能的创造性，意味着有人发明了一个有效的新想法；会计术语，意味着财务事件的记账总是试图忠实地反映财务事件。Amat、Blake和Dowd的创造性会计是一个过程，其中一些当事方利用理解能力包括对会计准则、公司使用的技术的了解，并利用这些技术操纵财务报告。Stolowy和Breton称创造性会计是会计操纵的一部分，它包括盈余管理、收入平滑和创造性会计本身。
So that the meaning of creative accounting that is the root of a number of accounting scandals, and many proposals for accounting reform usually centers on an updated analysis of capital and production factors that really will reflect how the added value. Creative accounting and earnings management is
