治理會計 的英文怎麼說
中文拼音 [zhìlǐkuàijì]
治理會計
英文
management accounting- 治 : Ⅰ動詞1 (治理) rule; administer; govern; manage 2 (醫治) treat (a disease); cure; heal 3 (...
- 理 : Ⅰ名詞1 (物質組織的條紋) texture; grain (in wood skin etc ) 2 (道理;事理) reason; logic; tru...
- 會 : 會構詞成分
- 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...
- 治理 : 1. (統治; 管理) administer; govern; run; manage 2. (處理; 整修) harness; bring under control; put in order
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Special training course still has a lot of, for instance this professional course, still have relevant cocurriculum, the main special training course of financial management is fundamental accounting, intermediate financial management, senior financial management, as to cocurriculum much, cost accountant, supervise an accounting, tax law, economic standard is waited a moment
專業課程還有很多,比如本專業的課程,還有相關的輔助課程,財務治理的主要專業課程就是基礎會計學,中級財務治理,高級財務治理,至於輔助課程就多了,成本會計,治理會計,稅法,經濟法等等Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定,假如一個會計工作人員既管錢款,又管復核,顯然輕易作假,所以要予以禁止;一個單位的會計檔案保管,是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料,定期收集后,審查核對,整理立卷,編制目錄、裝訂成冊的保管,假如答應一個人既治理一個單位的錢款,又保管會計檔案,顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為,所以予以禁止:一個單位的收入、支出、費用、債權債務賬目的登記工作,包括記賬工作崗位的大部分但不是全部(比如現金日記賬和銀行往來日記賬就不包括在內) ,這部分記賬工作,是一個單位會計核算的基礎,也是發生現金往來的根據,也不能由出納人員兼任,一個人既治理錢款,又治理記賬這一發生錢款往來的根據,很輕易監守自盜。The content of study is very much, basically have financial accounting ( primary, intermediate, advanced ), cost accountant, supervise an accounting, financial management ( first, medium, advanced ), investment learns, raise fund tubal a confucian school of idealist philosophy of the song and ming dynasties, transnational corporation financial management, management seeks advice, finance learns, money market, management seeks advice, finance affairs builds a holiday to discriminate, financial analysis, financial case, tax law, economic standard is waited a moment
學習的內容很多,主要有財務會計(初級、中級、高級) ,成本會計,治理會計,財務治理(初、中、高級) ,投資學,籌資治理學,跨國公司財務治理、治理咨詢,金融學,金融市場,治理咨詢,財務造假甄別,財務分析,財務案例,稅法,經濟法等等。This paper from the examination agency modern enterprise system, the accounting information distortion analysis of the causes, and on this basis, discussion on management accounting information distortion countermeasures
本文從試從現代企業委託代理制出發,對會計信息失真的原因進行分析,並在此基礎上,探討治理會計信息失真的對策措施。To explain how accounting behavior affects the quality of accounting information, the essay begins its analysis with main contents and process of accounting behavior, naturally leading up to the settlement. in order to put in order the accounting information faithlessness, we should turn to accounting behavior optimization. after analyzing the laws and factors of accounting behavior, the author go on with setting forth his position on the reasons of widespread violation of accounting behavior standard
基於這樣的認識,文章先後對企業會計行為的構成要素、會計行為過程對會計信息質量的影響進行了分析和論證,繼而又進一步對影響企業會計行為的內部和外部因素以及我國現階段企業會計行為違規的原因進行了深入的剖析,認為從會計行為角度能夠比較容易地從整體上把握會計信息失真的緣由,從而也為治理會計信息失真提供了一個新思路。To get rid of unreliable accounting information, both its root and stem must be dealt with
治理會計信息失真,不外乎治本與治標。Research on accounting reform under the corporate governance
公司治理下的管理會計改革研究Opinions on managing person, controlling accounts and controlling bills
治理會計信息失真之我見This paper analysis the hazard of account information inaccuracy and puts forward some suggestion and countermeasures
本文對會計信息失真的危害性進行了全面的剖析,提出了治理會計信息失真的對策和建議。It is very important theoretically and realistically to analyze the reason and search for the countermeasure for this
研究會計信息失真的原因,尋求治理會計信息失真的對策,具有十分重要的理論和現實意義。We should design a set of mechanism in order to provide the managers with encouragements as well as the corresponding containments, and to protect the rights and interests of the owners
設計出一套使經營者在獲得激勵的同時又受到相應的約束的機制,以保障所有者權益,這是治理會計信息失真、提高會計信息質量的必要條件。And now should we resolve the problem ? these questions must be to be resolved as soon as possible. the theme of this paper is to study the false accounting information
會計信息為什麼會失真,企業對會計信息弄虛作假的手段有哪些,以及該怎樣治理會計信息失真,提高會計信息的可信度等一系列問題是當前會計理論界要解決的問題。Therefore, it is significant to fully analyze the cause of accounting information distortion, explore the countermeasures against it and further rectify and construct the accounting industry to ensure the factuality of accounting information
因此,全面分析會計信息失真的原因,努力探索治理會計信息失真的對策,加大對會計行業的整頓和建設,確保會計信息的真實性,具有十分重要的意義。Second, great efforts should be made to improve the relevant system of laws and regulations and enforce the laws more strictly, which is the key point to administer distortion of accounting information and thus improve quality of accounting information
首先應加強企業的會計基礎工作,從源頭治理會計信息失真。其次要完善相關法規制度,加大執法力度。這是治理會計信息失真、提高會計信息質量的關鍵。And through the flexible supposition, the game model of the accounting information quality has been developed to analyze the game relationships between the listed company and chartered accountant, and the path is presented for governing distortion of the accounting information
並且放寬假設,對會計信息質量博弈模型進行了拓展,分析了上市公司和注冊會計師之間在會計信息質量上的博弈關系,最後提出了治理會計信息失真的路徑。If you have corresponding money to meet diploma of kind of record of formal schooling, have the working experience of particular fixed number of year, also need not pass an exam, to place accounting government office applies for to handle accountant card
假如你有相應的財會類學歷文憑,有一定年限的工作經歷,也可以不經過考試,到當地會計治理機關申請辦理會計證。Looking back at the weakness of internal governance in corporation and on the market, the nominal external governance, and the present situation of little interest in managerial accounting academic research and practice, our wise choices are perfecting corporate governance, constructing governed corporate governance, creating demand of effective managerial accounting information, making innovations on managerial accounting method based on corporate governance and supplying effective managerial accounting information
反觀我國國有上市公司內部治理弱化、外部治理虛化及我國管理會計學術研究興趣不高、實務界不重視的現狀,完善公司治理,構建治理型公司治理,造就有效的管理會計信息需求;進行基於公司治理層面的管理會計方法創新,提供有效的管理會計信息供給,就成為我們的理智選擇。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。Therefore, the measures to perfect enterprise credit system are as follows : to straighten out the falsification of accountant information, establish stimulation mechanism and set up systems of assessing credit, revealing information, inner managing and rewarding and punishing
因而,完善企業信用系統就需要:治理會計信息失真重構權威的信任系統,確立企業信用主體激勵機制,構建企業信用評價制度、信息披露制度、內部管理制度和企業信用獎懲制度。Constructing sustained development strategic performance appraisal system and the compensation contract of basic salary plus risk revenue plus stock options as a whole and placing the performance appraisal of board of directors on the agenda are our managerial accounting method innovations based on corporate governance
構建可持續發展的戰略業績評價體系和基薪+風險收入+股票期權三位一體的報酬契約,以及把董事會業績評價提上議事日程,是我們進行的基於公司治理層面的管理會計方法創新。分享友人