效率審計 的英文怎麼說
中文拼音 [xiàolǜshěnjì]
效率審計
英文
efficiency audit- 效 : Ⅰ名詞(效果; 功用) effect; efficiency; result Ⅱ動詞1 (仿效) imitate; follow the example of 2 ...
- 率 : 率名詞(比值) rate; ratio; proportion
- 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...
- 效率 : productiveness; efficiency; productivity; workpiece ratio
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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。At last, they go through those effects with time lag, measures by the audited entity and effects of them. 3 ) illuminating performance audit report of our government. auditors should always report the elementary things related to auditing, the brief about auditing, audit conclusion, those problems about follow - up auditing, the kind of undisclosed information and the reasons for being undisclosed and lawbreaking and rule breaking reported directly to the concerned mechanisms of government according to laws and rules
一般來說,審計報告應包括以一下內容:與審計有關的基本情況,審計實施的簡要情況,審計結論(對經濟性、效率性和效果性的評價、對法律和規章的遵循情況、管理控制中存在的問題、重大管理成就、對糾正問題和改善公共管理活動的建議、被審計單位對審計發現和審計結論的意見) ,后續審計問題,未披露信息的性質和不予披露的理由,依法應直接向有關機構報告的違法違規行為。The principal criteria of management efficiency imposed on divisions are ability to stay on plan, sales and market share increases, recovery of accounts receivable, and inventory turn.
審察各分部管理效率的主要標準是執行計劃的能力,銷售額和市場份額增長額,應收帳款的回收情況和庫存周轉。Instead, they talk, write notes on index cards, draw pictures, perform tiny technical dramas, criticize diagrams, and undertake other abstractions designed to lead to greater efficiency when it comes time to code
相反,他們相互討論,在索引卡上作記錄,繪制圖形,進行少量的技術實踐,評審圖形以及進行其它一些抽象概念的設計,進行這些工作是為了編寫代碼時能獲得更高的工作效率。The standard system of the university performance audit must be established on economy, efficiency and effectiveness and constituted by the standard of economy and efficiency, the standard of effectiveness and the good system standard, in which the standard of economy and efficiency is reflected through funding structure, fund balance ratio, the resource use efficiency indicator and the fund use structure indicator ; the standard of effectiveness is reflected through educational standard, research capabilities, student training quality and social well - known and recognized degree ; the good system standard is reflected through school running thoughts, school target positioning, school regulation building, school
高校績效審計標準體系必須圍繞經濟性、效率性和效果性來建立,由經濟性效率性標準、效果性標準、良好制度標準三部分組成。其中經濟性、效率性標準通過經費來源結構、經費結余比率、資源利用效率指標、經費使用結構指標四方面來反映;效果性標準通過辦學水平、科研能力、學生培養質量、社會知名和認可程度等指標來反映;良好制度標準通過學校辦學思路、學校目標定位、學校規章制度建設、學校教學質量監控及測評系統等方面來體現。In order to push reforms of administrative approval further, accelerate changes of government ' s function, promote efficiency, we design and develop this centralized approval administration managing information system ( mis )
為了進一步深化行政審批制度改革,加快轉變政府職能,提高辦事效率,我們設計開發了這套集中審批辦證管理信息系統( mis ) 。As the national public expenditure has been raised increasingly and the conflict between economic resources and demand has been severe day after day, people more and more concerned about how the economy, efficiency and effectiveness of the government administrative operations and put more and more pressure on the government. on these conditions, performance audit stood on the historical stage of the government audit step by step
隨著國家公共開支的大幅度增長,經濟資源與需求矛盾的日益尖銳,政府運作的節約、效率、效果如何,更為大眾所關注,對政府的壓力也越來越大,在這樣的環境中,績效審計逐漸登上了政府審計的歷史舞臺。There are three aspects in establishing high school " s valuing indexes system : the total output indexes, the input indexes and the management effectiveness indexes
高校經濟效益審計評價指標體系的建立主要有三方面:衡量產出效果的總量指標、衡量投入經濟性的指標和衡量學校管理效率的指標。The mou followed discussions this week at the third china - us energy policy dialogue, where the two sides agreed to jointly conduct audits to increase national, regional and local energy efficiency
本周舉行的第三屆中美能源政策對話中的討論中,雙方同意進行聯合審計來提高國家、地區以及本地的能源使用效率。This article is based on the line " past - present - future " of accounting information disclosure, consisting of eleven components which are : the historical development of accounting information disclosure, accounting information disclosure and market efficiency, accounting information and its disclosure theory, the analysis of accounting information demanders and suppliers, the reasons of defects in accounting information disclosure of listed corporations in our country and the resolutions, the financial reporting models of listed corporations in china, the accounting information disclosure on internet of our listed corporations, the auditing system of accounting information of our listed corporations, and the references
本文以會計信息披露的「過去現在未來」為主線,由緒論、會計信息披露的歷史演進、會計信息披露與市場效率、會計信息及其披露理論、會計信息需求者分析、會計信息供給者分析、我國上市公司會計信息披露缺陷的成因分析及對策、我國上市公司財務報告模型、我國上市公司會計信息的網上披露、我國上市公司會計信息的審計制度、參考文獻等十一部分內容組成。一、緒論。Although both preparing and auditing financial statements need to apply the concepts of materiality, the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures. because, the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements, but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement
財務會計中財務報表的編制,以及審計中財務報表的查核,都需要運用重要性概念;但財務會計中重要性原則的運用,主要是用於過濾篩選不重要的會計數據,以節約信息生產成本,並增強報表的可理解性;而審計中重要性原則的運用,則是為了辨識重大會計信息,以控制審計風險,並有效率且有效果地完成審計任務。The main innovation of this essay includes : through the discussion of information asymmetry, externality, effective prevention, effective trust, the rule paradox of responsibility of independent auditing is made from the perspective of efficiency ; through the research on the implement of contract system, the structure of all types of independent auditing responsibility and their scope are probed ; the evolution of responsibility structure from ethics orientation to law orientation is analyzed by citing the related history of u. s. a and u. k to prove the point that the structure of the independent auditing responsibilities should reflect the rights and responsibilities of social economy and its change ; the structure unbalance of the independent auditing responsibilities in our country is analyzed. the problem of unbalance includes three aspects, which are the obscure scope of responsibility or non - responsibilities, the lack of moral responsibility, and the structure unbalance of legal duty system
本文的主要創新在於:通過對信息不對稱、外部性、有效預防與有效信賴的研究,從效率的角度提出了獨立審計責任規則悖論;通過對獨立審計履約機制研究探討獨立審計責任類型構成及其各自的范圍;以英美為例通過分析獨立審計責任結構由道德責任為主向法律責任為主的演變,印證獨立審計責任結構應當反映社會經濟權責結構及其變化,揭示獨立審計責任結構之變遷;分析了中國獨立審計責任存在結構性失衡問題,主要體現在責與非責、道德責任缺失以及法律責任體系結構失衡三個方面,並從獨立審計需求角度著手思考與獨立審計責任結構有關的責任安排。Nevertheless, it is prudent to be conservative, even though there are those who believe there is inefficiency in the use of bank capital inherent in such approach
有些人認為這種較保守的計算方法影響銀行運用資本的效率,但為了審慎起見,這是有其必要的。An operational audit is a review of any part of an organization ' s operating procedures and methods for the purpose of evaluating efficiency and effectiveness
經營審計是為了評價一個組織的經營效率和效果而對該組織的經營程序和方法中的任何一個部分所進行的審查。The aims of the university performance audit in our country are mainly to evaluate and improve the economy, efficiency and effectiveness of the university financial appropriate funds and to strengthen the management planning and control
我國高校績效審計的目標主要是評價、改善高校財政撥款使用的經濟性,效率性和效果性,並加強管理規劃和管理控制。It is that auditing agencies and auditors evaluate the government ' s administration activities and investigate whether they are economical, efficient and effective and perform public responsibility - to improve government administration activities
政府績效審計是審計機關及審計人員,對政府部門公共管理活動進行評價,檢查其是否合乎經濟性、效率性和效果性,是否符合公共管理責任的要求,以促進其改善公共管理,提高管理效果的審計活動。Based on the research of the university performance audit, the performance audit is given a new connotation with three essential factors : economy, efficiency and effectiveness. according to the characteristics and contents of the university performance audit, the standard of the university performance audit is developed as ambiguity, long - term, macro and indirect characters. furthermore, in relation to the characters and the standard of the university performance audit, the standard framework of the university performance audit is developed according to its aim and contents as well as the assessment criteria of the university teaching assessment
本文運用規范分析研究和實證研究相結合的方法,由績效審計一般入手,引至高校績效審計,在研究高校績效審計特點的基礎上,賦予績效審計三要素? ? 「經濟性、效率性、效果性」新的內涵,依據高校績效審計的特點和內容推論出高校績效審計標準具有的模糊性、長遠性、宏觀性和間接性的特點,進而結合高校績效審計特點及高校績效審計標準的特點,依據高校績效審計的目標和內容以及總結高校教學評估中所用評價指標,推出高校績效審計標準框架體系。That is to say, auditing agencies and auditors are subjects ; government administration activities are audit object ; the audit goals are to evaluate economy, efficiency and effectiveness of government administration activities and provide proposals for improvement ; evaluation and its extending service are the emphasis of audit function. the content includes auditing of economy, efficiency and effectiveness. collecting, analyzing and evaluating techniques are used in auditing, the characteristics of which are that the range of audit is large and variable, audit object is indirect and difficult to be quantified and so on
可見,審計主體是審計機關及審計人員:審計客體是政府部門公共管理活動;審計目標是評價政府部門公共管理活動的經濟性、效率性和效果性,為改善公共管理效果提供意見和建議;審計職能更偏重於審計評價以及由此延伸出來的服務職能;審計內容包括經濟性審計、效率性審計和效果性審計;審計方法有搜集方法、分析方法和評價方法:審計特點包括審計范圍的廣泛性和變化性,審計對象的間接性和難以量化性,審計指標的針對性和靈活性,審計方法的復雜性和綜合性,審計判斷的專業性和謹慎性,審計結論的建設性,后續審計的必要性。The contents include the audit of the university project planning and budget establishment as well as its implementation ; the audit of the higher education cost and investment structure, that is, the audit of economy and efficiency ; the audit of the higher education effects, that is, the audit of effectiveness
高校績效審計的內容包括高等學校事業計劃和預算編制及其執行情況審計;高等教育成本和高等教育投資配置的審計即經濟性、效率性審計;高等教育效果的審計即效果性審計。Since audit risk is the essence of audit, which is of cardinal significance in the auditing theoretical system. in the chapter two, the relationship and difference between audit risk, audit liabilities, audit materiality, audit standards, audit efficiency, audit evidences, audit manuscripts are analyzed
審計風險是審計的本質內容,在審計理論體系中居於重要地位,因此論文的第二部分對審計風險與審計責任、審計重要性、審計準則、審計質量、審計效率、審計證據、審計工作底稿的區別及其聯系予以剖析。分享友人