施性謀 的英文怎麼說
中文拼音 [shīxìngmóu]
施性謀
英文
shi xingmou-
Adopting rational agent characteristic could add the auditor into corporate contract to educing optimum solution ; opening out the auditor incentive factors in auditing demand theory and the monitor mechanism of auditing. a multi - agent corporate model including the firm owner, the manager and the auditor of the corporate is analyzed in the paper, the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor, and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree, punishment of auditor and the auditor risk. adapting the model from a single term to serial terms, and adding the non - monetary utility of auditor - - - reputation into the model ; describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs
論文採用所有者經理人審計師多代理人模型為基礎進行分析，主要成果是：得出能夠防止共謀和不努力工作的模型最優解集合；通過因素分析闡明審計師工作努力程度與所有者監控力度之間的直接關系，以及審計合約最優解的行為策略組合及其制定順序；引申分析所有者監控力度與審計風險、審計師懲罰力度之間的關系；成功的將模型從單一期間擴展到多期間情況，並且將審計師聲譽等非現金收入形式的效用影響加入到模型當中；通過分析審計實務中的所有者行為特徵說明所有者對審計師工作實施監控的必要性，以及實現該監控所需的條件。Though there are a certain level of counteractive impacts to the market power from the price - differentiation agreement and dynamics of demand, the influence of market power cannot be eliminated ; 3 ) in the electricity market, the market power size is greatly influenced by the supply - demand relationship, extent of concentration, and market collusion
雖然差價合約和負荷需求彈性對市場力有一定的抑制作用，但並不能消除市場力的存在。 （ 3 ）電力市場的供需關系、市場的集中度以及市場共謀的有效性極大地影響著市場力的大小；發電企業的成本和發電容量的限制在某種程度上也影響著市場力的實施效果。Secondly, the content, evaluating guideline system of the food security cost were discussed, and the quantitative analysis of the food security cost at the view point of center finance expend from reform and opening of china was given. threely, the influnce factors of chinese food security under wto were analyzed thoroughly, and the new stratagem of food security - - big food and little grain ration was proposed, and the food security and its types were discussed. the article thought that ensureing the food security hi the reason cost is the process both food security control was improved and microcosmic foundation was intensified increasingly, that the moderation scale of chinese food security repertory, that the rules, which includes negative correlation alteration of agriculture proportion and modern, etc. must be followed, and that the project of water from south to north must give attention to two or more things water need of food produce ability and output
認為中國糧食安全與成本優化的過程是一個不斷改進糧食安全調控工作的過程，也是使微觀基礎得以強化的過程；按照社會可承受2的糧食可供波動與控制糧食儲備成本的標準計算，中國糧食安全儲備的適度規模為48872千噸；應根據「農業比重與農業現代化的負相關變動」 、 「比較優勢與農業保護的平衡運用」 、 「大糧食消費與增值的備擇性」 、 「產業結構調整與糧食產能保護的兼容性」等要求建立與實施旨在謀求糧食安全與產業結構調整協調的評價指標體系；北方地區對中國糧食生產與增產具有很強的正相關性，然而它正遭受著越來越嚴重的水缺乏的影響；南水北調工程必須兼顧糧食產能的用水需要，以有效緩解糧食需求的相對穩定與糧食產量波動相對較大之間的矛盾，從而達到減少儲備、節約成本的目的。This thesis bases on the theory of economic and characteristic of supply and demand brought into my dissertation. the author uses supply and demand as a main thread through the thesis. firstly, writer expatiate the basic auditing collusion problem in which the main body of auditing collusion is classified the demand body and supply body. secondly, three taches of auditing collusion are analysed which include mechanisms of demand, supply, coupling. among these mechanisms, the demand of auditing collusion is inducement. auditing collusion supply leads the likelihood of collusion. coupling mechanism place a premium on collusion finally. three taches act each other and structure auditing collusion operation mechanism. finally, the thesis brings forth the integration govern system that includes fathering auditing collusion demand facets, ruling auditing collusion provider, improving exterior environment. if want to harness auditing collusion, we must pay attention to harmonizing of three aspects
筆者首先闡述了審計合謀的基礎性問題，並把審計合謀的主體按需求、供給兩個層面進行分析；其次分析了審計合謀內在運行機理所包括的三個環節：審計合謀的需求機理、審計合謀的供給機理、審計合謀需求與供給的耦合與互動機理，其中，審計合謀需求是誘因，審計合謀供給導致可能，而耦合與互動則最終引發合謀，三個環節相互作用，互為促動，共同構成審計合謀運行的內在機理因子；最後提出注冊會計師審計合謀的綜合防範體系，它由審計合謀需求方的治理、審計合謀供給方的規制和外部環境的改善三個環節構造而成，並且審計合謀的治理講求供、需及外部環境的相關治理措施的協調配合，偏廢某一方面，都很難達到滿意治理效果，審計合謀需求方的治理是基礎、審計合謀供給方的規制是重點，外部支撐環境的改善是關鍵。分享友人