權責利 的英文怎麼說
中文拼音 [quánzélì]
權責利
英文
responsibilities and interests of an enterprise-
The criterion and extent of copyright infringement liability of dl, on the one hand, which affect directly not only the standard and quality of copyright protection, but also the existence and development of increasing internet industry, on the other hand, which is correlative with interests of innumerous users, hence copyright must delimit and define the liability of dl
另外，數字圖書館的版權侵權責任的標準和范圍不僅直接影響版權保護的水平和質量，而且直接影響新興的網路服務業的生存和發展，關繫到網際網路能否健康發展，也關繫到無數網路用戶的利益。因此，版權保護法律在界定數字圖書館責任的同時，必須考慮對其責任加以必要的限制。Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )
資產負債表以權責發生制為基礎編制，從存量的角度反映企業的財務狀況和經營成果；利潤及利潤分配表則以權責發生制編制基礎，從動量的角度反映企業財務狀況經營成果變動的原因；現金流量表又以收付實現制為編制基礎，從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量，即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤（現金及現金等價物） 。Further more, the article will describe the differences of corporate governance between our country and abroad. according to my research, it will utilise the steps to consummate the corporate governance. the property right among director board, supervisor board and management will be allocated clearly ; consolidate the function of independent directors and supervise system ; protect the share holders and launch outside supervise mechanism ; manager system ; set up a stimulating system to guarantee these three parts can operate appropriately
本文認為，不斷完善法人治理結構可以通過下列途徑來實現，首先，通過明晰產權，強化獨立董事制度，強化董事會、監事會的監督、制衡和決策作用來確保三會之間權責明確、互相制約；其次，通過確保股東利益，建立完善外部治理環境，經理人制度，有效的激勵約束機制來確保企業管理中法人治理結構能夠有效的運行。On the basis of this point of view and theories of civil law, it points out that delivery cargo by carrier without bill of lading is the breach of contract and may be the tort, however, while by agents of the carrier, it must be tort because of the non - contractual relationship between the holder of bill of lading and him. furthermore, this article gives out the solution to them. this paper also explains the defence of the carrier in the judicial practice and the effect of exemption clause in bill of lading
在此基礎上，根據民法的基本理論，分析了不同的行為主體實施的無單放貨行為的性質，認為承運人實施的無單放貨行為對提單持有人構成了違約，並有可能對其構成侵權，因此往往形成違約責任和侵權責任的競合；而承運人的代理人或其他人因為與提單持有人之間沒有提單形成的權利義務關系，因此他的無單放貨行為只能構成侵權行為。Good results have been attained in reforms in chinese traditional monopoly industry of railway since china ' s reform and opening up. on the one hand, a gradual separation of the functions of administration from those of management is being carried out through the following steps : decentralization, all - round contract, production operation responsibility system and property operation responsibility system
改革開放以來，我國鐵路採取了一系列改革措施，一方面：從放權讓利到實行「大包干」 ，再到生產經營責任制，最終到實行資產經營責任制以求實現政企分開；另一方面，通過精簡機構，減員增效，調整路局結構及結構性分離等措施，以求提高鐵路行業整體競爭力。Our country state - owned enterprise reformation entered its third stage in 1997 up to now, the 15th congress of cpc had put forward building the modern enterprise system, and the state - owned enterprise reformation has henceforth had the clear and definite direction
文章第二部分對國有企業改革第二階段的改革措施進行回顧，在這一階段我國國有企業改革由單純的放權讓利向租賃承包制、資產經營責任制、股份制等多種試點並存轉化。Where any of the shareholders of a company evades the payment of its debts by abusing the independent status of juridical person or the shareholder ' s limited liabilities, and thus seriously damages the interests of any creditor, it shall bear joint liabilities for the debts of the company
公司股東濫用公司法人獨立地位和股東有限責任，逃避債務，嚴重損害公司債權人利益的，應當對公司債務承擔連帶責任。For a wrong idea on problem, " granting autonomy and sharing profit ", the contract system and rebuilding for limited liability system all have not settle the prime problem of the state - owned enterprises
由於對改革應解決的問題的本質認識不清， 「放權讓利」 、承包制和有限責任制改造等都沒能解決國企產權的根本問題。Based on the present situation of water resource in ghina, the thesis argues that the key of sustainable development of water resource is institution. for a very long time, the separation of water administration authorities made the administration decentralized and ambiguous. and it exerted direct bad influence on the rational distribution, efficient uti lization and protection of water resource
從水資源管理現狀著手，說明我國水資源可持續發展關鍵是制度，我國長期以來水資源管理的部門分割，造成權力分散、機構權責不清，直接影響水資源的合理配置、高效利用、有效保護。The conclusions is that the east - expansion of nato is the reflection of the contrast 、 change and imbalance of international power after the cold war, and also is the struggle of the rights, benefit and duty between the powers
本文的結論是北約東擴是冷戰后國際力量對比、消長變化和不平衡的反映，也是大國之間權力、利益和責任之爭。Surveying the theories and practice all over the world, the countries such as german insist on contract responsibility according to providing contract by silent information and protecting the third party. however, america and england tend to infringement responsibility, because they think there is n ' t strict contract relations between accounting and the third party, and cpa against the liability stipulated in advance. the third party can be devided to the direct third party, the predicted third party and the third party which can be predicted reasonably
縱觀世界各國學說與實踐，德國等大陸法系國家一般主張為契約責任，這主要是以默示的信息提供契約，具保護第三人效力的契約，契約締結上的過失等理由為依據；而英美法系國家，判例和學說趨向降旗認定為一種侵權責任，因為會計師與第三人之間並無嚴格意義上的契約關系，雖然對注冊會計師而言，第三人具有合理的可被預見性，但第三人畢竟是不確定的多數人，因而會計師違反的是法律事先規定的義務，侵犯的是一般公民的權利，是絕對權，只能依侵權行為的責任構成追究責任。Party a hereby waives any and all right, claims, title, and interests in the payment and releases party b from any and all olibgations to party a in relation to the payment to the extent such rights, claims, title, interests and obligations exist
如果乙方對銀行在協議下的義務享有任何權利、主張、所有權和利益，鑒于本協議項下擬議的棄權和責任免除，乙方已向甲方轉讓其就銀行在協議下義務可能享有的任何權利（若該等義務存在） 。Afore - mentioned content are belonged to " the cash flow that net embellish adjustment is management activity to arise " project, form from net profit should know : net profit is according to authority duty during the business when producing the principle charge to an account that control is certain of operation result reflect, and cash flow is cash is flowed into during it is certain to reflect a business in order to accept the principle that fu shi makes now, pour out of a circumstance
上述內容屬于「將凈利潤調節為經營活動產生的現金流量」項目，從凈利潤構成應該知道：凈利潤是按照權責發生制的原則記賬時企業一定期間經營成果的體現，而現金流量是以收付實現制的原則反映企業一定期間現金流入、流出情況。The bank accountancy should take continuous 、 rounded 、 synthetically accounting and supervision on bank business, and it should provide information to the bank financial governors, such as production and financial condition of business affairs and so on. it is in the frond of the business affairs, and takes effect like a window or a gate. therefore, for guarding against the risk of management, the commercial banks should constitute an effective financial accounting control system which start from accounting segment, and well exert its function
一個行之有效的財會控制機制，不僅能為商業銀行防範風險提供及時、準確、完整的會計信息，充分發揮財會監督職能，促進商業銀行經營目標實現，而且還能促使其嚴格執行金融企業財會制度，明確財會人員權、責、利，防範銀行風險產生於會計工作環節，實現穩健經營。Especially in the respect of corporation managing construction, there are some outstanding flaws such as stockers reigning mainly control the directorate, therefore the little stockers " rights and interests ca n ' t be protected ; directorate lacks of independence, therefore the rights, responsibility and interests are inconsistent with each other ; the function of supervising board has been weakened ; the problem of inner person controlling is serious ; the system restriction of domestic capital market has been weakened, etc
尤其是在公司法人治理結構方面，存在著?些比較突出的缺陷，諸如控股股東操縱董事會，中小股東權益得不到保障；董事會缺乏獨立性，董事權責利不?致；監事會功能弱化；內部人控制問題嚴重；國內現有資本市場的制度約束弱化等。There are four kinds of problems from the interior : unreasonable stockholder " s structure is easy for holding stockers to control the board of directors and make the stockholders meeting powerless ; the board of directors lacks the independence and the inconsistence of director ' s rights, responsibilities, benefits ; the superior person manipulate the company ; the board of surveillance ' s function is weakened and lacks authority
內部治理方面的問題有股權結構不合理，控股股東操縱董事會，股東大會流於形式；董事會缺乏獨立性，董事權責利不一致；內部人控制問題嚴重；監事會功能弱化，缺乏權威等四個方面。There are three chapters in my thesis. in chapter one, i gave a detailed introduction about the independent directors system - the process it produced and why it produced ; several similar concepts and their meanings ; its development trend, its function, etc. in chapter two, i explained that it is indispensable to adopt the independent directors system ; and i pointed out that there were many problems of the independent directors system in our country ; in chapter three, i proposed some advice on how to make this system perfect
第二部分針對我國的現實以及國際的需要，探討了我國引入獨立董事制度的必要性，認為引入獨立董事制度是完善我國公司治理結構的一劑良方；同時運用實證與理論相結合的方法，對獨立董事制度在我國的實踐中存在的問題進行了分析，即獨立董事人數少、比例小，難以起到相應的作用；獨立董事知識結構不符合規定；獨立董事難以「獨立」 ；獨立董事的權責利不對稱；獨立董事的知情權與工作時間得不到保證。Based on some relevent theories, this paper reviews the independent director system which have been fashined into effective insider control tools in some western countries, empirically examines the development and present situation of independent director system in china, presents some measures that may help china public companies put a well - functioning independent director system in place. the arsenal contains reinforced base for independent director system, balanced liability of independent directors, rational appointment and disengagement of independent directors, incentive machanism, professionalization of independent directors, independent directors ’ positive role in corporation governance. the paper is organised as follows
本文從獨立董事制度的理論及國外執行情況入手，借鑒國外執行獨立董事制度的先進經驗，從實際操作的角度對我國獨立董事制度的執行情況進行探討，分析中國企業獨立董事制度的執行現狀和問題，並有針對性地提出一些完善措施，如構建獨立董事制度的基礎、構建獨立董事權責利的協調機制和產生退出機制、建立獨立董事的激勵約束機制，使獨立董事職業化，將獨立董事制度的執行融入到中國現有的公司內部治理結構之中去。The structure of corporate governance is an institution, which standardizes interested groups ’ rights, responsibilities and benefits under the principal - agent contracts
公司治理結構是在企業委託?代理關系下規范利益相關者之間權、責、利關系的一種制度安排。As to state - owned economy, assets ownership belong to people, government state - run assets representative of ownership, another party is enterprises and public institutions which are regarded as the state - run assets operator. economical responsibility audit take precautions against agency by agreement morals risk afterwards in concerning and screen leading cadre quality important tied mechanism of signal
對于國有經濟而言，資產所有權屬於人民，政府是國有資產所有權的代表，另一方是作為國有資產經營者的企業和事業單位，其代表是企業、事業單位的法定代表人，所有者與經營者形成以權、責、利相統一的經濟責任關系。分享友人