業績審計 的英文怎麼說
中文拼音 [yèjīshěnjì]
業績審計
英文
performance auditing- 業 : Ⅰ名詞1 (行業) line of business; trade; industry 2 (職業) occupation; profession; employment; ...
- 績 : Ⅰ動詞(把麻搓捻成線) twist hempen thread Ⅱ名詞(功業; 成果) achievement; accomplishment; merit
- 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...
- 業績 : achievement; outstanding achievement
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Enterprise performance audit based on balance score card
基於平衡記分卡的企業績效審計探討To conduct economic responsibility audit of state firms ' leaders can improve managers ' achievement assessment mechanism, which can further strengthen the personnel supervision over corporate managers
對國有企業領導人員實施的經濟責任審計正是在這種情況下為了改善經營者的經營業績評價機制,以便進一步加強對企業經營者的人事監督的一種制度創新。Activities range from the specialised world of stage lighting and engineering systems to leisure equipment, filtration plants, exhibits and amusement rides at museums and parks, energy efficiency audits, indoor air quality measurement and improvement programmes - we have a proven track record in all these systems and services
我們為特殊的舞臺燈光及工程系統、康樂設備、濾水設備、博物館內的展品和公園的機動游戲機、能源效益審計、室內空氣質素測量及改善計劃等各類系統所提供的專業服務,往績驕人。The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients
本所業務范圍主要是:接受中外合資中外合作外商獨資和其他外商經濟組織,以及國有大中型企業股份有限公司有限責任公司等的委託,為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務,卓著的業績取得了廣大客戶的信任,與3000餘家客戶建立了良好的穩定的合作關系。In planning phase, it is necessary to examine the elementary things of audit object, such as the concerned policies and intentions, main activities, and work out the audit plan according to them. in conducting phase, auditors acquire audit evidences to sustain auditor ' s opinions
初步調查就是要了解被審計單位及其政策和目標、主要業務活動、主要資源、影響績效的主要風險等,然後根據初步調查結果,編制審計計劃,即確定審計目標、審計范圍和為實現審計目標而採取的審計方法和審計程序等。Applicants are required to submit ( before june 30 each year ) two copies of application form, one photostatic copy of their diploma, transcript of academic records, three letters of recommendation including one by a teacher of chinese language, plans of study written in chinese, biography written in chinese, certificate of finances, record of medical examination ( including anti hiv screen ) issued by a practicing physician, stating the general condition of health of the applicant and two recent bust photographs, to hsuan chuang college for consideration
申請人須于每年四月三十日前檢附申請表二份,畢業證書,全部成績單,三份教師推薦書(一份由中文教師推薦) ,中文讀書計劃,中文自傳,財力證明書,健康證明書壹份(含免疫缺乏病0篩檢)及二0半身相片二張,送達本校審查Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs
公司在上市公司審計、特大國有企業集團審計、企業查帳驗證;稅務代理、稅務咨詢、稅收籌劃;企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估;大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理;企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證;企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務;企業信息化咨詢( erp ) ,企業形象策劃( ci ) ;質量認證咨詢;科技成果的評估及轉讓、科技咨詢及服務;各種培訓服務等方面有強勁的服務能力。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。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。The first part put forward the necessity and possibility of exploring government performance audit. the necessities are as followed : the need for obtaining an efficient government ; the need for efficiently using the limiting resource ; the need for protecting the benefit of people
一、概念政府績效審計是對政府事業、項目、組織是否經濟、高效率、有成果地開展運作的程度進行獨立評價或檢查,目的是為公共措施的執行和後果提供相關的信息。The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2005
編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零五年十二月三十一日止年度的經審核財務報表所採用者一致。The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2004
編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零四年十二月三十一日止年度的經審核財務報表所採用者一致。The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2003
在編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零三年十二月三十一日止年度的經審核財務報表所採用者一致。Scope of services provided are still typical types, i. e. audit, taxation, book - keeping and company secretarial services, etc. more than 40 % of the replies claimed that they would benefit after china entered into wto. around 30 % of the replies showed interest in expanding their business to china. the factors they will consider included relationship with mainland clients and others, understanding of china cultures and policies and availability of capital, etc. the strategies they will consider in improving their business results are merging with other cpa firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in china market, etc
本研究採用資料搜集形式輔以問卷調查,結果反映出大部份香港中小型會計師事務所的員工人數及業績都比不上過往;而業務范圍仍保持傳統審計、稅務、會計記帳、公司秘書等服務模式;有四成以上的回應者認為大陸入世會對其業績有正面影響;有三成以上回應者表示會到大陸執業;而若考慮到大陸執業,回應者稱主要的考慮因素為與內地客戶等之聯系、對大陸的了解及資金等,至於改善業績,回應者說主要會考慮與其它事務所合併、轉移本地業務范圍及重點、裁員減薪、減低服務收費、北上開拓業務等。In article ii, the thesis introduces the present conditions of the overseas enterprises environmental auditing, then introduces the conditions of the national environmental auditing of model nations and intosai. this article evaluates the development of the overseas environmental auditing, it indicates both enterprises and nations of overseas have acquired certainly success in the field of environmental auditing
本部分首先介紹了國外企業環境審計的現狀,然後重點分析了國外典型國家及最高審計機關國際組織環境審計的現狀,並對其進行了簡單的評價,最後分析了我國國家環境審計取得的成績和存在的不足。It will relate the job assessment with restraint system of the state - owned enterprisers in this paper, which can perfect the restraint system of the state - owned enterprisers ' from the aspect of goal responsibility restraint, stage achievement appraisal restraint, financial supervision, audit supervision and restraint, corporate governance structure restraint and so on
把對國企經營者的業績評價與監督約束聯系起來,從目標責任約束、階段業績評價約束、財務監督、審計監督約束、公司治理結構約束等幾方面完善國企經營者監督約束機制。On all accounts, the first task we need to do is to turn the table the monopoly of the government auditing institution in the state - owned business enterprise auditing, constructs the auditing system constitute of the government audit, society audit and internal audit ; the next we need to do is to undertake the information system auditing with the support of the network auditing and real time auditing, undertake the economic obligations auditing and performance auditing on the base of finance receipt and expenditure auditing ; the final mission is to harmonize with the international auditing conventions
總的觀點是:關於我國國有企業審計監督,首先,在立法型審計體制下,應打破國家審計機關對國有企業審計的壟斷局面,建設由國家審計、社會審計、內部審計組成的審計監督體系,其次,以網路審計、遠程實時審計為依託,積極有效地開展信息系統審計,以財務收支審計為基礎,開展經濟責任審計和績效審計,最終實現與國際接軌。Complete performance appraisals of engagement staff
完成審計業務人員的業績評價。Especially in our country, from the government to local ity and the professions, the scientific subjects in a i i kinds of research plans, during the course of appraisement, are to be adopted the method of the peer preview with almost no exception. the research purpose of this subject is to classify the scientific subjects according to their objectives and qualities ; to determine a selecting requirement used by the peer experts so as to be fixed in the course of pract i ca i appra i sement under the gu i d i ng i deo i ogy of open, fai rness, impartiality ; to establ i sh var ious appraising standard and real izing measures due to the guide of existing appraise management theory and the principles that the determination of qua i ity should be combined with quantity, so as to make the peer preview system more scientific, more objective, more operational. this article first introduces the basic concept, the essence and the appraisement of the peer preview, then divide the various scientific planning subjects in our country into three parts of the basic research, the appl i cat ion research and spread of the achievement, the industrial subjects
本文首先介紹了同行評議的基本概念、同行評議的實質、同行評議系統的評價;然後,將我國各級各類不同性質、不同目的的科技計劃項目,劃分為基礎研究、應用研究和成果推廣與產業化項目三大類;介紹了科技項目的申報及評審程序;根據不同類型科技項目立項的評審過程,提出了同行評議專家遴選的基本要求,建立了同行評議專家基本情況指標體系及模型,對同行專家評議的工作業績,提出通過評議項目累計數、離散率、命中率和成功率來進行評價;針對不同類型科技項目的特點,建立了較為準確、公正、可靠、可比、現實的評價指標體系;並在此基礎上,提出了若干演算法及解決方法;最後,對現階段國內外同行評議研究與實踐中應注意的幾個方面,提出了建議意見與對策。The emergence of the problem is one of the executives to meet performance objectives, the results tampered, and fool the auditors
之所以出現該問題,主要是部分高管為了迎合業績目標,對財報做了手腳,並欺瞞了審計人員。分享友人