新式審計 的英文怎麼說

中文拼音 [xīnshìshěnjì]
新式審計 英文
new-type audit
  • 新 : Ⅰ形容詞1 （剛出現的或剛經驗到的） new; fresh; novel; up to date 2 （沒有用過的） unused; new 3 （...
  • 式 : 名詞1 （樣式） type; style 2 （格式） pattern; form 3 （儀式; 典禮） ceremony; ritual 4 （自然科...
  • 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...
  • 新式 : new type; latest type; new-style; modern; neoteric; up to date
  1. Therefore, it is necessary to reconstruct the theory and mode of auditorial system of financial responsibility during the leader ' s tenure of office

    因此有必要重新構建我國現階段領導幹部任期經濟責任審計制度的理論框架和運行模式。
  2. 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。
  3. 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。
  4. 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。
  5. The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management

    其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題，提供了設計思路：以激勵機制為核心，在制度基礎上實現「激勵相容」 ，以「市場鏈」為紐帶的業務流程再造，把人的管理與財和物的管理結合起來；最後本文論述了內部制衡的實施是新經濟時代的要求，在實施中關注的問題：變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。
  6. 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。
  7. By improving the existing mode of financial statements auditing and creating a new fraud - based management auditing system, we may better impel cpa to fulfill his responsibility for management fraud

    就注冊會計師的管理舞弊審計責任來說， 「排除合理懷疑」是對「勤勉盡責」標準的另一種解說，通過對現有審計模式的改進，形成管理舞弊導向審計新模式可以更好地促使注冊會計師履行其管理舞弊審計責任。
  8. Evolution of audit risk model and new development of risk - oriented audit

    審計風險模式的演變及風險導向審計的新發展
  9. The evolution of audit risk model and new developments of risk - oriented audit

    審計風險模式的演變及風險導向審計的新發展
  10. 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。
  11. Bpp has teamed up with the training center of the china national audit office to ensure its training courses blend bpp ' s internationally - acclaimed and innovative approach to training are adapted perfectly for a chinese environment

    英博和中國國家審計署培訓中心進行合作，所有培訓課程結合了英博享譽國際的、創新的培訓方式，並且完全適合中國的環境。
  12. We sum up the standards of excessive competition in audit market and workable competition in audit market according to the theory of industrial organization. we make use of betrand model to understand the excessive competition in audits market, analysis the probability of excessive competition in audit market and find out the reasons of excessive competition in audit market. at last, we put forward some propositions of transition from excessive competition in audit market to workable competition in audit market according to the reasons of excessive competition in audit market and the standard of structure - conduct - profit in audit market

    本文的主要創新： （ 1 ）根據審計市場的行業特點和運行方式，創造性的提出了審計市場過度競爭和審計市場有效競爭等概念； （ 2 ）運用產業組織理論歸納出審計市場過度競爭和審計市場有效競爭的判斷標準，利用產品市場的伯川德模型來理解審計市場的過度競爭，對審計市場過度競爭的存在性進行了理論分析； （ 3 ）揭示了我國審計市場過度競爭的成因； （ 4 ）針對過度競爭的形成原因以及審計市場有效競爭的市場結構?行為?績效標準，提出了變審計市場過度競爭為有效競爭的具體對策。
  13. 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。
  14. Chapter five gives an overall design to the audit model to our country. the overall design consists of the envionment, the theory and the principles to re - constructing the audit model in our country, the overall plan of the audit structure, which means design and analysis to the organization structure, working structunc, key elements structure of the audit model. the feasibility study to the new audit model has been carried out in this chapter - too

    第五章，著重論述了我國審計模式的重構。首先，論述了我國審計模式重構的環境及理論基礎和重構原則，同時對審計體系的總體設計進行論述，包括審計模式的組織體系、工作體系、要素體系的設計與分析。其次，對新型審計體系的可行性進行了分析，闡明了觀點。
  15. Our homepage aims to explain our work in respect of our vision, mission and values, the role of the director of audit, the ambit of our work, regularity audit and value for money audit, the methodology that we have adopted, the recent developments within the commission and the team of dedicated staff who are crucial to the production of our audit reports

    本網頁旨在介紹我們在工作方面的理想、使命、信念、審計署署長的任務、本署的職責范圍、審核帳目是否妥善的工作和衡工量值式審計工作、我們採用的審計方法、署內最新動態，以及在編制審計署署長報告書時不可或缺的一群充滿熱忱的職員。
  16. Over the past 20 years global awareness of environmental issues has grown rapidly - with particular emphasis on matters such as ozone depletion, the destruction of rain forests, and global warming. the greatly increased knowledge and experience of environmental issues acquired during this period have led to a rethinking of the role and responsibilities of both governments and industries

    隨著世界各國環境問題的日益突出，可持續發展已成為各國經濟發展的首選戰略，而環境審計正是在此基礎上產生和發展起來的一種適應於21世紀世界經濟發展潮流的一種全新的審計模式。
  17. The pattern of traditional auditing has been unable to satisfy with the demand of network audit time. so, it urgently needs one new kind of audit pattern, this inevitably could cause the production of network audit

    隨著網路經濟的發展，傳統審計遇到了空前嚴重的挑戰，傳統的審計模式將無法滿足網路時代審計的需求，急需一種新型的審計模式，這就必然會導致網路審計的產生。
  18. How to improve the modern enterprise management system of internal control systems, the authors believe : should strengthen internal control theory research, and establish a sound system of internal control standards ; my powers of the board of trustees of rescheduling pattern, the introduction of independent directors system, improve corporate governance structure ; strengthen enterprise crisis management awareness, the establishment of corporate risk control systems ; implementing people - oriented human resources management strategy ; strengthening the independence of the internal audit, with the establishment of modern enterprise system suited to the internal audit model, and improve enterprise effectiveness and efficiency of internal controls

    如何完善現代企業治理機制下的內部控制制度，筆者認為：應加強內部控制理論的研究，建立健全內部控制的標準體系;重新安排我國董事會的權力格局，引進獨立董事制度，完善公司法人治理結構；加強企業危機管理意識，建立企業風險控制系統；推行以人為本的人力資源管理策略；加強內部審計的獨立性，建立與現代企業制度相適應的內部審計模式，提高企業內部控制的效果和效率。
  19. After reviewing and evaluating the development history of village collective economy organizations, this text describes and evaluates current auditing mode of collective economy organizations, pointing out the inadaptability and problems of current audit mode in the law, kind, contents, norm, information, result etc. combine, provide principles and set up targets for further research of new auditing patterns with proceeding detailed analysis

    本文在對我國村級集體經濟組織的發展歷史進行簡單回顧和評價后，對現行集體經濟審計模式進行描述和評價，指出了現行模式在法律、性質、內容、規范、信息、結果等方面的不適應性和問題，並進行了詳細分析，為新模式的研究和創新提供了原則和目標。
  20. All these questions should only be solved and proved through engineering method and technology realization. in this dissertation, the author tried to illustrate the purpose and aims of internet security by giving a new idea of the boundary of traditional lan. using the ppdr theory, also combining with a real instance and the monitor - auditing software already developed, the author proved the validity and the applicability of this theory model both theoretically and practically. furthermore, illustrated how the security technology strategy is formed and applied by using the reasoning method of system engineering science, hence, advanced a good instance as to how to thoroughly fulfil the internet security engineering

    本論文通過對傳統的內聯網系統邊界和區域定義的充分理解和重新認識，對網路安全的目的、目標進行了描述，並運用p ~ 2dr理論模型，結合所參與的一個網路安全工程實例和已開發完成的內聯網監控審計軟體，從理論和實踐兩方面證明該理論模型和對一些定義理解的正確性和可實現性，以系統工程學的思維方式闡述了安全策略的形成過程和實現方法，對網路安全工程實際應用提出了可資借鑒的實例。
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