改進審計方法 的英文怎麼說

中文拼音 [gǎijìnshěnjìfāngfǎ]
改進審計方法 英文
improving audit techniques
  • 改 : Ⅰ動詞1 （改變） change; transform 2 （修改） revise; alter; modify 3 （改正） rectify; correct 4 ...
  • 進 : 進構詞成分。
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 方 : Ⅰ名詞1 （方形; 方體） square 2 [數學] （乘方） involution; power 3 （方向） direction 4 （方面） ...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 改進 : improve; make better; better; mend; improvement; perfection; melioration
  • 方法 : method; means; way; technique; process; procedure; plan; device; recipe; fashion; tool; maneuver
  1. This thesis attempts to have an analysis and study of the interior audit ' s functions in the basic point of fact, which also attempts to search after the hypostasis, the introversion of the service and structure of the auidt. it must be designed to the enterprise ' s flow to settle the matters of the interior audit in the luhua corporations and other corporations which have the same matters in our country. for improving interior control and risk management, this thesis makes research and design to the means and process to the system guiding and risk guiding audit using viewpoint of cybernetics and systemics into the enterprise ' s basic system and key flows ' design. for the sake of adapting new position of the audit, the auther bring forward many advices and plans to improve it. it may have helpful for the corporation to enhance and improve their management, perfect their structure too. in this thesis, the auther point out that it is not a perfect structure without interior audit. do more things about audit to the management of corporations and do less to financial affairs

    本文作者以內部審計的實務為基點，對內部審計的職能作了進一步的分析和研究，針對魯化企業內部審計中存在的主要問題，並結合國內大中型企業內部審計中揭露出的普遍問題，進行了分析、研究和流程設計；對內部審計的本質、服務上的「內向性」以及組織形式進行了探索；從企業基礎制度重建和關鍵流程設計的角度，以完善內部控制和改善風險管理為目標，運用控制論與系統論的觀點，對系統導向、風險導向內部審計、經濟責任審計等的方法和程序進行了研究與設計；並為適應內部審計新形勢、完善內部審計建設提出了自己的政策建議，以期對改善企業管理、加強內部控制、完善公司治理結構有所借鑒。
  2. With the rapid development of the security stock market especially the stock market in chian ， issuing stock and circulating on market became the first choice of financing for more and more enterprise at the same time ， more and more investors are attracted by the relately high initial return of stock however ， the problem of ipos underpricing always exists in the stock market according to the data of more than one thousand chinese stocks ， most new issues had great raise in the first trade day ， and investors could acquire higher initial return than the average return of the stock market or the same industry we find that initial returns on a - share ipos average reached 132. 24 percent the main body of this paper is made up of six sections ： in the first part ， we introduced the method of the estimate of pricing decision ； in the second part ， we analyzed the method of the pricing decision and issuing system in china ， discussed the advantage and weakness of the various issuing methods ， and compared the economic efficiency between the examine and approve system and authorization system ； in the third part ， we analyzed the reason of ipo ' s underpricing in detail from information economics and other factors and combined with the environment of the chinese stock markets ， we analyzed the special characteristics in china and how they effect the ipo ' s underpricing in the fourth part ， we analyzed the data of chinese stock market with spss ， made a analysis of the administrative pricing decision and market pricing decision ， studied the underpricing phenomena of chinese stock market ， and analyzed it ' s causes ； in the fifth part ， we made a analysis of the examine approve system and authorization system ； and in the last part ， we drew some conclusions and put forth some policy advices the follow are the conclusions and policy advices in this dissertation ： （ 1 ） from the results of this empirical study ， we found that the issuing price - earning ratio and the market situation before ipos are strongly and positively associated with the underpricing of shares ， the issuing scale of ipo and the hit rate are strongly and negatively associated with the underpricing ； （ 2 ） we found that after the abolishing of ipo ' s p / e ratio and the using of authorization system ， there is no significant difference among the underpricing of shares ， but considered with the market entironment ， we think that the ipo ' s underpricing has been correspondingly reduced （ 3 ） to reduce difference between the primary market and the second market ， we suggested that we shall bring the " over - allotment option ( oao ) " to bear and resume the state - owned share and corporate - owned share to circulate on market as soon possible

    本文的主體由六個部分組成：第一部分介紹新股發行定價的估值方法；第二部分對我國的發行定價方式和發行制度進行分析，探討不同發行定價方式的優缺點，以及審批制和核準制經濟效率分析；第三部分從信息經濟學角度和其他因素的角度詳細分析造成新股發行抑價的原因，並結合我國股票市場實際情況，分析了我國市場的特有因素是否及如何影響一級市場的發行抑價程度的；第四部分利用統計分析軟體spss對我國新股行政化和市場化定價進行實證分析，主要包括新股發行行政化和市場化定價方式的實施情況和效果分析、新股發行行政化定價方式的實證分析，以及新股發行行政化和市場化定價方式的比較實證分析；第五部分利用統計分析軟體spss對我國新股發行審批制和核準制進行實證分析；第六部分是本論文的主要結論。本文的主要結論和建議有： （ 1 ）從實證分析結果看，我國新股發行抑價與市場環境、發行市盈率呈顯著正向關系，與發行規模、申購中簽率等呈顯著反向關系。 （ 2 ）取消發行市盈率限制和實施核準制等市場化改革措施並沒有降低發行抑價的絕對水平，只是由於市場環境的因素，發行抑價的相對水平才有所降低。
  3. All the work of this paper can be concluded as follows : 1 to research the ways of quota calculating 2 to build up the mode of data stream, analyze and introduce the work principle of system 3 to research of the structure of system and accomplish the function 4 to research the relationship between the system and tache of production and management, to research the pontes of system ( including man and computer, bom designing and maintenance system, capp, process aided designing system, others ) 5 to research the ways of software designing, database designing and accomplishment this system can finish the quota calculating and editing of parts and components, make requisition, examine and approve of the quota list and provide the data maintenance and management, and print various quota lists and classified collect lists

    本文主要進行了以下幾方面的工作： 1 、材料消耗定額制訂方法的研究2 、建立數據信息流程模型、系統的工作原理的分析和介紹3 、計算機輔助材料定額系統結構的研究開發與系統功能實現的研究4 、在工藝數字化系統中材料消耗定額與其他生產管理環節和系統的關系（包括人機介面、 capp系統介面、工藝行程輔助編制系統介面及其它系統介面）的研究5 、軟體設計方法和系統數據庫設計和結構實現的研究系統可以實現零部件主要材料和車間輔助材料消耗定額的計算機輔助編制、修訂，修改通知單輔助生成。定額明細表瀏覽審批並提供定額制訂基礎數據維護管理功能，按要求列印輸出各種定額明細表和分類匯總表。
  4. ( 2 ) on the one hand because lacks the concrete working instruction which cause the state department fail to supervise judicial department ' s behavior, on the other hand the judicial department specially in local judicial department resists the state department ' s surveillance at the excuse of law independence ( 3 ) in the view of present judicial department ' s management system, organizations, the working routine and the personnel composes, our legal system also has many problems. according to the request from the party to rule a nation by law at fifteenth national congress, the judicial reform should be considered from following aspects. first, the goal judicial reform is to strengthen judicial independence fatherly ; secondly, judicial authority must by emphasized during the judicial reform ; thirdly, judicial unity must be strengthened ; fourthly, consummates the way and procedure of trial ; fifthly, establishes a specialized judicial system, diligently improves judge ' s troop quality roundly

    我國現行的司法制度是在政治上奉行「以階級斗爭為綱」 ，在經濟上實行高度集權的計劃經濟的特定歷史條件下逐步建立和發展起來的，主要存在三大弊端： （一）從司法機關與其他國家機關或組織的關繫上看，司法機關在人、財、物等方面受制於其他國家機關和組織，特別是由於地方司法機關受制於地方政府、地方權力機關和地方黨委，由此導致了司法權的地方化； （二）從對司法機關進行制約與監督的機制上看，一方面由於缺乏具體的操作規程致使根據黨的十五大提出的「依法治國」的要求，司法改革應從以下幾方面考慮:第一，司法改革的目標是進一步增強司法的獨立性;第二，司法改革應當強調司法的權威性;第三，應當強化司法的統一性;第四，完善審判方式和程序;第五，建立法律職業的專業化制度，努力提高法官的整體隊伍素質。
  5. Secondly, forestry department should keep breath with time and depend primarily on the public finance expenditure to ensure stable ecological environment construction capital. thirdly, set up new management concept and explore effective patterns to collect and manage and use forestry fund. to keep with the time, the state should persevere innovating so as to make forestry fund best allocated, so as to develop its force at the core, so as to develop its functions to benefit the people and the human beings

    鑒于國尚未建立完善的林業基金制度，順應財政體制改革，以探索建立生態效益補償基金為契機，提倡進行制度創新和管理創新：一是按《森林法》的要求，建立森林生態效益補償基金，並將其納入林業基金管理范疇；二是順應財政體制改革，依靠公共財政體制保證穩定的生態環境建設資金，建立以公共財政支出為主的廣泛的林業基金；三是樹立管理新理念，探索林業基金高效運作的籌資、管理和使用方式，與時俱進不斷創新，探索林業基金合理有效的有償和無償使用方式，同時加強會計核算和審計監督，使林業基金優化配置，發揮林業基金的核心力量，發揮林業基金造福於民、造福全人類的功效。
  6. Mainly it is the status, time, people, and means of audit and so on. then it describes the general information and the character of the public finance audit in the usa, britain, and japan, and its goodness reference to our country. finally, study on adapting to the government budget reformation and the innovation of the public finance audit, and draw an conclusion that we should put the emphasis on adjusting the direction and get on well with the seven relations, improve the meanings of the audit, strengthen the budget ’ s execution and explore the audit on the efficient of the public finance expense

    本文從財政審計的概述入手，首先闡述了財政審計的涵義和構成;其次分析了政府預算的規范模式，展現了1979 - 1998年間我國國家預算制度的變化和1998年以來政府預算制度的改革;再次在以上分析的基礎上研究財政審計不適應預算改革的若干方面，主要是審計地位、審計時間、審計人員、審計方法等方面;接著擺出了美、英、日三國財政審計的概況和特點和對我國的借鑒意義;最後探討了如何適應政府預算改革深化財政審計，主要是調整財政審計改革的方向、處理好七種關系、改進財政審計方法、深化預算執行審計和積極探索財政收支績效審計。
  7. Seven and eight respectively build the state audit model, nongovermental audit model and the internal audit model. the state audit should properly fix its position to its management system, meanwhile, enhance its audit contents, improve its audit mothods, make perfect the sfate standards of audit, adopt concrete and effective measures to lay a solid foundation in orde to realize the goal of objective model. nongovernmental audit should re - lecate its position in the management structure, build in partnership the micro system of nongovenmental audit, strengthem the regualation and proffessional standards, and conform the nongovenmental audit to standards. internal audit should re - fix its position reasonably in its organiztion form, adopt countermeasures to exising problems which are caused by the present audit model, reform and re - o

    第六、七、八章，主要論述了國家審計、民間審計、內部審計模式的構建，指出國家審計要對其管理體制進行合理定位，並且要進一步拓展審計內容，改進審計方法，完善國家審計準則，並為實現目標模式做好基礎工作，採取更加切實有效的措施;民間審計要對其管理系統重新定位，建立合夥制的民間審計微觀運行機制，加強完善民間審計法規和專業標準體系，規范民間審計的執業行為:內部審計要對其組織形式進行合理定位，對現有內部審計模式存在的問題採取對策、進行變革，重塑內部管理體制，使加強內部審計監督、健全內部審計制度成為管理者的自覺行為。
  8. Thirdly, by the method of questionnaire and quality control tools, the buying and selling process quality control proposal is given in this article, thereby, the analytical methods of quality control including the acceptance criterion of wheat, the process capacity of supply and customer satisfaction indexes evaluation are discussed in this article. fourthly, based on the methods of statistical process control, this article evaluate the factor that have a impact on the process of the stored grain with qualitative analysis and quantitative analysis, and bring forward the design proposal of controlling temperature for stored grain in warehouse. at last, in order to bring the optimization design for quality management system into effect and advance the enterprise in overall management, the article table a proposal including strengthening the training of quality management, introducing iso9000 standard into quality management, bringing about the grain industrialization, standardizing quality inspection criterion, developing the computer auxiliary control system

    首先依照iso9001標準，藉助于設計的專家調查表通過專家調查，對該糧庫的質量管理體系現狀進行詳細分析，確定出質量管理體系文件、資源管理、產品實現過程、質量控制和質量改進五個方面存在的主要問題；其次運用系統方法建立了糧庫質量管理體系完善程序及質量管理體系的三維空間結構模型，並在此基礎上優化設計出了質量管理體系內部審核、不合格控制、糾正和預防措施等質量改進實施方案；再次，運用調查表法和質量管理控制工具對該糧庫的糧食輪換過程的質量控制進行了優化設計，確定出糧食采購標準、供應過程能力分析以及顧客滿意度評價等分析方案；然後，運用統計過程分析方法對糧食倉儲過程的影響因素及其原因進行定性和定量分析評價，確定出倉儲過程質量控制的優化方案；最後，為確保設計方案的有效實施，從糧庫加強質量管理培訓、導入iso9000族標準、糧食產業化開發、規范糧食質量檢驗標準、開發計算機輔助控制系統五個方面提出具體實施建議，以便提高其整體質量管理水平。
  9. Second, improving the original design, include building the inheritance system for applicaion sheets, making strategy for a new flow node, and supporting the various database connections. we implemente the tasks by using three design patterns, they are abstract factory pattern, strategy pattern and template method pattern

    第二，改進設計，主要是建立申請單的繼承體系，為新建審批節點制定策略和支持連接到不同的數據庫。這是通過三個設計模式來實現的，分別是抽象工廠模式，策略模式和模板方法模式。
  10. I. e., its orientation coverts from inside control to operating risk, and its function converts from indepndent evaluation to the new paradigm of integrated risk management and corporate administration. it is defined as an independent, objective confirming and consulting activity aimed at adding an organization ' s value and improving its operation, by adopting systematic and standardized method, to evaluate and improve the effectiveness of risk management control and administration, thus help the organization to achieve its goal

    21世紀的內部審計，正經歷著實質性的變化，從已往注重於內部控制轉向注重經營風險，從獨立評價職能轉向整合風險管理和公司治理這個新範式上來。它被定義為是一項為了增加組織的價值和改善組織的運營所進行的獨立的、客觀的確認和咨詢活動，通過採取系統化、規范化的方法評價和改善組織的風險管理、控制及治理過程的有效性，幫助組織實現其目標。
  11. This paper aimed at enterprise ’ s abuses ? ? data - confusision, revision - mix, hard - findout etc. the practical problems involved in the information modeling during the implementation of pdm are studied, and three information models : personnel organization info model, product data info model and product structure info model are constructed. the product item forms are defined and the extraction methods of product information in iman are studied, a report forms system based on iman is developed. consequently, workflow management is also discussed, and two workflows : permission & release workflow and engineering change workflow are designed in the field of engineering

    具體研究內容有:對pdm信息建模中涉及的具體問題進行了研究，建立了實施過程中的人員管理、產品屬性和產品結構三個信息模型，開發了產品屬性表，並通過研究iman中產品有關信息的提取方法，開發了基於iman的報表系統;對工作流管理進行了闡述，從產品工程領域的角度研究企業的審批發放流程和工程更改流程，並設計了這兩種工作流程，同時，從橫向和縱向兩方面對企業的總體工作流程進行了分析，找出了其中的瓶頸，藉助設計的審批發放流程和工程更改流程對總體工作流程進行了優化。
  12. The paper discusses the status quo of the state - owned business enterprise auditing, studies the auditing theory and methods of state - owned business enterprise systematically

    論文分析了我國國有企業審計監督現狀，對國有企業審計監督理論和方法的改革進行深入系統研究。
  13. The fourth part summarizes the characteristic of the state - owned business enterprise auditing after china is affiliated to wto, and how to establish the state - owned business enterprise audit the direct the system, and discusses t he strategy of the state - owned business enterprise auditing reform from concepts, management system, technique method and auditing contents etc and discuss the means to realize

    第四部分研究了國有企業審計監督呈現出的新特點、如何建立國有企業審計監督體系，並從審計體制、審計技術方法和審計內容等方面論述國有企業審計監督改革的策略及實現措施。第五部分對全文進行總結。
  14. In this paper, we firstly introduced the basic concept of management audit, discussed the risks and difficulties would be faced by the management auditor in the traditional management circumstances. then, we pointed out, based on the research and analysis to mrp ii, that the risks and difficulties encountered in traditional circumstances would be alleviated or resolved in the mrp ii environment, and explore the standards of evaluation for management audit based on mrp ii. last, we give an example of auditing financial subsystem in mrp ii to expatiate the common procedures of management audit

    本文首先系統介紹了管理審計的基本概念，列舉並詳細論述了在傳統管理環境下實施管理審計面臨的風險和困難，隨后，通過對製造業先進管理方法? ?製造資源計劃（ mrp ）的研究分析，指出傳統管理環境下實施管理審計所面臨的風險和困難在mrp環境下能得到一定的改善，並嘗試性的提出了一套基於mrp的管理審計評價標準。
  15. Because the exterior of the s195 diesel engine is too behind the times, and cannot meet customer, the exterior of the s195 diesel engine has been improved, with the modern design methods, including green design, cad, and industry design. according to the unique work condition of the s195 diesel engine, the colors were arranged again

    在第一部分中根據s195柴油機造型比較陳舊，不符合消費者審美要求的狀況，運用現代設計方法和手段? ?綠色設計、計算機輔助設計和工業設計? ?對其進行改進設計，並根據s195柴油機工作環境的獨特性對其重新搭配色彩，使之外觀造型更具特色。
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