披露制度 的英文怎麼說

中文拼音 [pīlòuzhìdù]
披露制度 英文
disclosing system
  • 披 : 動詞1 （覆蓋或搭在肩背上） drape over one s shoulders; wrap around 2 （打開; 散開） open; unroll;...
  • 露 : 露動詞[口語] （顯露; 表現） reveal; show
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 披露 : 1. （發表; 公布） publish; announce; make public 2. （表露） reveal; show; disclose
  1. The total capital stock of a share company were proved to be the best criterion and the size effects were found to be much more obvious, the second best crierion is the circulating capital stock. even though, the size effects were not proved to be existing through all the periods that were tested. it is proved that the size effects were periodical and highly correlated with the changes of policy of the stock market

    從時間來看，小公司效應是從1999年6月30 ? ? 1999年12月31 ，即統計的第三個時期開始的，這在時間上與我國證券市場資金準入政策變得寬松是一致的；而在最後一個時期，即2001年6月30 ? ? 2001年10月26日的統計時期內卻沒有小公司效應，與我國國有股減持政策出臺、打擊市場操縱、規范上市公司治理結構和信息披露制度在時間上是一致的。
  2. 2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system

    盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。
  3. Service category, such as consultative information service, competitive information and introductive contents etc. part four : information disclosure system and stock news propagation

    服務類。包括參照性信息服務、競技性信息和知識性內容等。第四部分：信息披露制度與證券新聞傳播。
  4. The term " materiality " in information disclosure system is discussed in chapter ii

    第二章探討信息披露制度中的重大性標準。
  5. Disclosure system of the securities market which is also named information opening system means the corporation in the securities market which raise capital with all kinds of financial instrument and its related individuals disclose the interrelated information during its behavior to raise capital and of its continuing identity to all the investors and the whole securities market overtly, impartially and justly in a entire, accurate and timely way

    證券市場信息披露制度，又稱證券市場信息公開制度或證券市場信息公示制度，它是指在證券市場上藉助各種金融工具向公眾籌集資金的公司及其相關的個人依照法律規定以完整、準確、及時的方式向所有投資者和整個證券市場公開、公平、公正地披露與該籌資行為及其持續性身份相關信息的制度或規則。
  6. According to the theory, the multi - levels accounting information disclosure system is completely accorded with the relativity principle, the materiality principle, the cost - income principle ; from the practice, it can satisfy the different quest to the different user, and it can also help to the promotion of the disclosure quality and the accounting theory and practice. it had been adopted by the unite states and england for many years as an accounting convention, it is also adopted by european country such as german holland belgium, spain

    從理論上看，多層次的會計信息披露制度更符合會計的相關性原則、重要性原則、和成本效益原則；從實踐上看，它滿足了不同企業的會計信息需求者對會計信息的不同需求，更符合我國實際，有利於披露質量的提高，有利於我國會計理論與實務水平的快速提高。
  7. All of the countries in the world have stipulated the criminal liabilities, administrative liabilities and civil liabilities to the subjectives who violate the disclosure system in the securities market which coordinate with each other and construct the legal liabilities architecture of disclosure system

    世界各國對違反證券市場信息披露制度的行為人，在刑事責任、行政責任和民事責任三個方面都有所規定，三種形式的責任相互配合，共同構成了信息披露的法律責任體系。
  8. Economic analysis of transaction cost theory and land registration system

    醫療服務市場缺陷與強制披露制度的經濟學分析
  9. How can the solemnity of security information disclose system be guaranteed

    證券信息披露制度的嚴肅性如何落實
  10. The establishing and perfecting of inner - control - system is of great significance to improving the present situation of inner - control in the circle of the press, ensuring the quality of accounting information, perfecting corporate management and information - disclosing system and protecting the lawful rights & interests of investors and the effective operating of the capital market

    摘要內部控制的建立與完善，對于改善我國報業集團的內部控制現狀，保證會計信息的質量，完善公司治理和信息披露制度，保護投資者的合法權益和資本市場的有效運行等，有著非常重要的意義。
  11. To avoid such discreditable behavior, information disclosure must be perfected, channels of information transfer cleaned off, systems of property right reformed and cleared, and the system of credit management for the whole society set up so that the income of credit equals to the cost of fraud

    而要控制失信行為必須完善信息披露制度，暢通信息的傳遞渠道，加快產權制度的改革，明晰產權和建立全社會的信用管理體系，使信用的收益和欺詐的成本相對稱。
  12. This liability system, which leads to a discriminatory treatment between investors who purchase securities from the primary market and those from the secondary market, conflicts with the trend of integration of the periodic disclosure requirement and the disclosure requirement for the issues of securities

    美國證券法針對證券發行市場和二級市場上發生的虛假陳述設置了不同的責任形式，其缺點是導致一級市場與二級市場上的投資者受到差別待遇，有悖于信息披露制度一體化的趨勢。
  13. Then according to the efficient - market hypothesis ( emh ), investment theory, information economics, the author systematically study the problems of the normative accounting in the security market, such as, accounting standards normalization, the relationship between the emh and accounting information, the disclosure of accounting information, and the auditing supervisions by cpas. in the end, a normative system for the accounting normalization to play a role in the composite harness of the security market set up

    本文首先針對證券市場中亟待規范的問題提出證券市場會計規范的涵義和必要性，再以有效市場假說理論、投資學理論、信息經濟學為指導，分別對會計準則規范、有效市場假說與會計信息的關系、會計信息披露制度規范和審計監督在會計規范中的重要作用做了深入的研究。
  14. Study on the information disclosure rules of the publicly held corporation

    上市公司信息披露制度研究
  15. At last, we give the suggestions : transform the system from affirmation to registeration and ban the disqualified companies ; perfect the withdrawing system ; perfect the body of the stock market ; build up the shareholder conglomerate lawsuit substituting system ; develop and perfect the accounting rules and perfect the information leakage system. jiang huihui ( finance ) directed by : wu haihua

    最後，本文提出了我國股票市場制度化的對策建議，一是實現由核準制向注冊制過渡，杜絕不符合規定的公司上市;二是完善退市制度;三是健全股票市場的主體;四是建立「股東集體訴訟帶位制」 :五是發展與完善會計準則，健全信息披露制度。
  16. This thesis is mainly on the civil liability for misrepresentation on the securities market and is divided into three parts. the first part of this article is focus on the definition of misrepresentation and compromises the following topics. first, this article held that misrepresentation is the behavior of unjust and improper disclosing information and stating facts, secondly, the author thought misrepresentation could be classified according to subject of misrepresentation, stage of information disclose, natures of misrepresentation and contents of misrepresentation

    從主體上來看虛假陳述的主體具有特定性，其主體主要包括發行股票或公司債券的公司、負責證券承銷事務的證券公司以及為證券發行出具文件的中介機構；從客體上說，虛假陳述違反的是證券市場信息披露制度中的義務性及禁止性規范；從客觀方面來看，虛假陳述的手段是製造假相或掩蓋真相，使投資者產生錯誤認識而進行證券交易；從主觀方面來說，虛假陳述主體主觀上須有過錯。
  17. Nasdaq lays much emphasis on self - supervision with multi - level markets, where enterprises can, in accordance with their own conditions, choose to list on national ones or small ones. it lays down various quantity standards and uniform non - quantity standard and sets down precise information - publicizing system under the " three open " principle. hong kong gem is beginning the practice of self - supervision

    納斯達克市場強調自律監管，設立多層次市場，企業可以根據自身的條件選擇在全國市場或小型資本市場上市，規定了退市的不同的數量標準和統一的非數量標準，在「三公」原則的指導下制定了詳細周密的信息披露制度；香港創業板市場正在向自律監管過渡，設立單一市場，退市的數量標準和非數量標準缺乏彈性，強調信息披露有效、即時與充分。
  18. A powerful information disclosure system is a typical characteristic of corporation supervision, and vital for shareholder to exercise their vote rights

    一個強有力的信息披露制度是對公司進行監督的典型特徵，是股東具有行使表決權能力的關鍵。
  19. Its ideas include strengthening settlement systems, establishing markets for professional investors that are regulated with a lighter touch, bringing japanese accounting practice in line with international standards, introducing more english - language disclosure for listed companies and boosting the competence of its professions ? japan has, for instance, just 17, 000 certified public accountants compared with 330, 000 in america

    其大意包括加強結算體系，為涉足未深的專職投資者們打造市場，使日本國內的會計實踐與國際標準接軌，向上市公司介紹更多的歐美證券信息披露制度（或主動補報稅制度）並且加強日本現有的專業能力，舉例說來，比起美國現有的330 ， 000個專職會計師，日本僅有17 ， 000個。
  20. From this, i can conclude that, although the condition is improved somehow, there still exist problems. finally, i point out suitable countermeasure. through randomly selection of the annual statements in 2002 of 40 listed companies, i find that the disclosure system was not executed properly

    對強制性信息披露項目執行情況的考察是以隨機抽取的40家上市公司披露的2002年年報為研究樣本，進行了分析研究，研究結果表明我國上市公司信息披露制度沒有得到有效的執行。
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