比較審計學 的英文怎麼說

中文拼音 [bǐjiàoshěnjìxué]
比較審計學 英文
comparative auditing
  • 比 : Ⅰ動詞1 （比較; 較量高下、 長短、距離、好壞等） compare; compete; contrast; match; emulate 2 （比...
  • 較 : Ⅰ動詞1 （比較） compare 2 [書面語] （計較） dispute Ⅱ副詞（比較） comparatively; relatively; fair...
  • 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...
  • 學 : Ⅰ動詞1 （學習） study; learn 2 （模仿） imitate; mimic Ⅱ名詞1 （學問） learning; knowledge 2 （學...
  • 比較 : 1 （對比） compare; compare with; contrast; parallel （with）; comparison; by comparison; in comp...
  1. Based on consider hereinbefore, this dissertation discusses several aspects on the problem of the sustainable and optimum exploitation of groundwater resources as follows : ( 1 ) reviewed entirely the origin and evolvement of the concept " sustainable development ", stated and commented the study status in queue on " sustainable development " around national and international range, thorough discussed the science connotation about the concept " sustainable development " ; ( 2 ) looked back and commented across - the aboard some furthest basic concept and proposition related to groundwater resources, put forward self opinions on a few existent mistake points of view and chaos understandings ; ( 3 ) expatiated entirely on the content and meaning of the theory of changeable groundwater resources system, contrast with the traditional methods of groundwater resources calculation and evaluation, combined example to show the application of this theory ; ( 4 ) thorough analyzed the difficult and complexity to forecast the groundwater resources, fully stated the traditional methods of groundwater resources forecasting, pointed out the characteristic and applying condition of these forecasting method, introduced the main ideas and methods of wavelet analysis developed recently, and the matlab software be known as the fifths era computer language, and its accessory wavelet analysis toolbox, applied these methods and tools to analyze the groundwater dynamic curve, adopted the b - j method and morte - carlo method, combined with the theory of changeable groundwater resources system, discussed the new view on the forecast of groundwater resources ; ( 5 ) synthetically analyzed the characteristics and limitations of the present all kind of groundwater manage model, combined mathematical programming mathematical statistics random process and the theory of variation system of groundwater resources on the unite optimum attempter of surface water and groundwater, emphasized how to make the model more nicety, more simple, more practicality ; ( 6 ) analyzed the inside condition and outside condition to assure the sustainable and optimum exploi tation of groundwater resources, the inside conditions are the follows : correct resources idea, scientific methods of resources calculation and evaluation, credible forecast methods of resources, exercisable measures of resources management, the outside conditions are the follows : the development idea of high layer, the transform of manage system, the matched policy and rule of law, the adjusted of economy lever, the improve of cultural diathesis, the boosting up of water - saving consciousness and detail measures, the control of population rising, the prevention and cure of water pollute, the renew and rebuild of ecology ; ( 7 ) scan the sustainable and optimum exploitation of groundwater resources from the high level of metagalaxy, earth system science, and philosophy ; lint out the more directions on groundwater resources

    基於以上考慮，論文主要從以下幾方面對地下水資源可持續開發問題進行了比較深入的探討：全面回顧了「可持續發展」概念的由來與演變，對國內外「可持續發展」的研究現狀進行了述評，並對「可持續發展」概念的科學內涵進行了深入探討；對涉及地下水資源的一些最基本的概念和命題進行了全面的回顧和評述，對目前仍然存在的一些錯誤觀點和混亂認識提出了自己的見解；全面闡述了地下水資源變值系統理論的內容和意義，並與傳統的地下水資源計算評價方法進行了對比分析，結合實例具體說明了方法的應用；深入分析了地下水資源預測預報工作的極端重要性和復雜性，對傳統的地下水資源動態預測方法進行了全面的評述，指出了各類預測預報方法的特點及適用條件，對最近二十多年剛發展起來的小波分析技術的主要思想和方法及其應用范圍，以及號稱第五代計算機語言的matlab軟體和附帶的小波分析工具箱進行了介紹，並應用於地下水動態過程線的分析，採用時間序列中的b ? j法，蒙特卡羅方法，與地下水資源變值系統理論相結合，探討了地下水動態資料分析和地下水資源預測預報的新思路；綜合分析了現今各類地下水管理模型的特點及缺陷，將數學規劃、數理統計、隨機過程等與地下水變值系統理論相結合進行地表水地下水或多水源的聯合優化調度，使模型更準確、更實用；對保證地下水資源可持續開發的內部條件和外部條件進行了分析，內部河海人學博卜學位論文前言、摘要、目錄條件主要是正確的資源觀，科學的資源計算與評價方法，可靠的資源預測預報技術，可操作的資源管理措施，外部條件主要是高層發展思路、管理體制的變革、配套的政策法規、經濟杠桿的調節、人文素質的提高、節水意識的增強及具體節水措施、人口增長的控制、水體污染的防治、生態的恢復和重建等;從宇宙科學、地球系統科學及哲學的高度審視地下水資源的可持續開發;指出了地下水資源可持續開發的進一步研究方向。
  2. 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。
  3. In this article, firstly the background of the textile trade conflicts within sino - us or sino - euro are introduced, thus learn that how to discern and dodge the foreign trade risks, how to choose the appropriate investment projects have already become one of the most important questions for exporting companies on foreign trade affairs well - known as high investment and high risk. so the main text makes a risk analysis qualitatively and quantitatively on a textile - exporting trading company from three angles of statistic 、 game theory and portfolio theory, which is the main content that we studied. firstly, the statistic article adopts data of the transaction closing price of the textile clothing index in shenzhen stock exchange at the end of each quarter as well as several other kinds of data reflecting the macro - economic changes, performs an empirical analysis of these data according to the theory of co - integration test 、 granger cause test and impulse response function of time series in economitric, and learn that the impact to ti is more obvious by the economic index reflecting local commodity price level and economic prosperity degree home and abroad, as well as the impact degree and the time lag degree, and knows the macro - economic risks faced by textile business enterprises ; after that by the game theory angle we analyze exactly the managing risks faced by one textile export corporation named beauty. from the game expansion chart the system arrangement between censor ways by exportation goal countries and exporting strategies by the exporting enterprises has been analyzed. involving the benefit assignment between them both the limited rounds and infinite rounds negotiations of cooperation games have been studied, and then country responsibility and the enterprise managing risks on foreign trade affairs and so on have been analyzed exactly ; in order to realize the investment multiplication in the certain degree to disperse the risk, the

    本文首先介紹了中美、中歐紡織品貿易爭端的來龍去脈，由此可知在涉外貿易這種以高投入、高風險著稱的行業里，如何甄別和規避外貿風險、如何選擇合適的投資項目已經成為外貿企業的首要問題。因此，正文分別從統計學、博弈論和投資組合三種角度對涉外紡織品貿易公司風險進行了定性和定量的分析，這也是本文的主要研究內容。首先，統計學篇選取了深圳證券交易所行業分類指數?紡織服裝指數（ ti ）每一季度末的交易收盤價和若干種反映宏觀經濟變化的指標，利用計量經濟學中時間序列的協整檢驗、 granger因果檢驗和脈沖反應函數等理論做實證分析，從而得知反映國內物價水平和國內外經濟景氣程度的經濟指標對紡織板塊上市值的沖擊比較明顯，且可知沖擊程度和時滯度，進而分析出涉外紡織企業所面臨的宏觀經濟風險;接著，從博弈論的角度具體分析一家紡織品出口公司（ beauty ）的外貿活動所面臨的各種經營風險，該篇從博弈擴展圖入手，分析了出口目的國審查方式與本企業出口策略之間的制度安排;並圍繞雙方的利益分配，研究了有限回合和無限回合合作談判博弈，然後具體論述了國家責任和企業涉外經營風險等問題;在一定程度上為了實現投資多元化來分散風險的目的，投資組合篇從經典的markowitz模型著手，在一些特定條件的限制下，給出了一個相應的投資組合模型。
  4. The system risk under the eas is analyzed then, the internal control and external control method are given later. the computerized system auditing, which is the base of the auditing of eas, is discussed in detail. in the last of the chapter, further description on auditing technology support, management system, anti - risk, and law environment is given out

    文中首先比較了手工系武漢理工大學碩士學仲論文一統與電算化系統的內部控制，繼而在分析e會計系統下的系統風險的基礎上，討論了其內部控制和外部控制，並探討了電算化下的審計問題以對e會計系統下的市計起到管中窺豹的作用，最後對電子商務環境下的審計技術支持。
  5. Based on the idea of satisfying the function with the lowest lifespan cost of value engineering, the article tends to choose the winner of the bidder with work frame of value engineering, namely, converts appraising of technical bid, commercial bid, especially bid appraising without given bid price and appraising of major unit price items of the commercial bid, which is different from practice in traditional bid appraising process, into flow chart of value engineering and converts the complicated multi - objectives decision making process into simple comparison of the mathematic figure

    基於價值工程以最低的壽命周期總成本完成滿足用戶要求的功能的核心，探討了在評標過程中遵循價值工程的理念，將清單計價模式下的技術評審，商務評審，特別是商務評審中有別于傳統計價模式的無底招標、主要單價評審納入到價值工程的工作流程中，將標書的評審轉換為對每個有效投標人的價值系數的簡單數學比較，並以此作為選擇中標人的依據。
  6. The paper through to analyse the background, meaning and necessity for implement bidding & tender of online architectural design, through to discript and compare with different mode of domestic and international of application for bidding & tender in network, to propose a unique opinion of solution system which is ndbs mode for bidding & tender of online architectural design, the mode is to submit the whole course of bidding & tender of online architectural design from planning for bid, information issue, pre - qualification, call for bid meeting, tender submit, tender evaluation and confirm the solution to sign the contract in internet. the paper through to structure a bidding platform ( bdb. cn ), to analyse the funcation procedure of bidding and tender system of online architectural design, from the sight of bid invitor, bidder and tender evaluated angle, to link them closely. the paper carry on system design to ndbs mode, input and outut, the information and keep them, safety and data stored, the paper combine with online architectural desigh wenzhou huameng building ( railway station road 1 - 2 massif ) as an example of ndbs mode finally, the result of study indicate, bidding and tender of online architectural design is not only feasible technically, the procedure of bidding and tender accord wigh the law, but also it is unanimous in traditional bidding way, this implement the scheme can improve working efficiency greatly, reduce the cost of bidding effictives, make it standard science further, to realize a pualitative leap in the building management level

    論文通過對實施網上建築設計招標投標的背景、意義及必要性進行分析，通過對國內外不同模式招標投標網路應用的綜合敘述與比較，提出了具有獨特見解的系統的網上建築設計招標投標解決方案? ? ndbs模式，該模式是對建築設計招標投標全過程從招標準備、信息發布、資格預審、招標會議、標書遞交、評標決標到合同簽訂的網上解決方案，論文從構建網上招標平臺（ bdb . cn ）開始，對建築設計招標投標系統的功能流程進行分析，從招標人、投標人和評標人的角度出發，通過對其在整個招標投標活動流程在網際網路中的無縫連接，使得通過bdb . cn招標平臺，能夠達到建築設計招標投標各參與方的一網打盡。論文還對ndbs模式進行了系統設計，對輸入輸出、安全與數據加密和招標投標資料儲存進行設計，從技術的層面對該系統提出了解決的方案。論文最後還結合溫州華盟大廈工程（車站大道1 - 2 #地塊）的網上建築設計招標投標的實例，對ndbs模式進行了實證，研究結果表明，實施網上建築設計招標投標，不僅在技術上是成熟可行的，在工作流程上是符合法律法規的，與傳統的招標投標方式也是一致的，而且能夠大大提高工作效率，有效降低招標投標成本，使得招標投標能夠更加規范、科學，實現建設管理水平的一個質的飛躍。
  7. For selection mechanism of participators, the author put forwards new measure factors system base on former researches, designs new measure model by integrates ahp and fce together, and tests the reliability of the model by demonstration. for benefit / risk allocation mechanism, the author adopts nash negotiation model as the calculate instrument because it ’ s basic theoretic hypothesis is very similar with the practical condition of ve, and tests the reliability of the model by demonstration. for the construction mechanism of enterprise culture, the author makes tow innovations which base on the character and practical condition of ve : firstly, the author put

    對于夥伴選擇機制，筆者以前人的研究為基礎，綜合考慮信任因素，提煉和提出了新的指標體系，將層次分析法和模糊綜合評價法結合起來，提出了更加科學合理的評審模型，並通過實證對指標體系和評審模型進行了驗證;對于利益/風險分配機制，考慮到nash協商模型的理論假設與虛擬企業的實際狀況比較符合，筆者採用該模型作為虛擬企業利益/風險分配系數的計算模型，並通過實證對模型進行了驗證;對于文化構建機制，筆者在總結傳統企業文化體系和構建過程的基礎上，結合虛擬企業的特點和實際情況，做了如下兩方面的創新:其一，在企業文化體系方面，提出了有別于傳統「四層」體系的基於「共同治理」的「三層弱化」體系。
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