注冊分析師 的英文怎麼說

中文拼音 [zhùcèfēnxīshī]
注冊分析師 英文
certified investment/financial analyst
  • 注 : Ⅰ動詞1 （灌入） pour; irrigate 2 （集中） concentrate on; fix on; focus on 3 （用文字來解釋字句）...
  • 冊 : Ⅰ名詞（冊子） volume; book Ⅱ量詞copy
  • 分 : 分Ⅰ名詞1. （成分） component 2. （職責和權利的限度） what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] （料想） judge
  • 析 : Ⅰ動詞1. （分開; 散開） divide; separate 2. （分析） analyse; dissect; resolve Ⅱ名詞（姓氏） a surname
  • 注冊 : logon; post; charge of registration; register
  1. Point out that the major causes of the problem are followings : the decline of social integrity ; the imperfection of law, accounting system, cpa auditing system and corporation governance in the fourth part, the author puts forward to some measurement and suggestion for administrating accounting information distortion

    第三部分：分析會計信息系統的各個環節，得出會計信息失真的原因，把整個原因分為：社會誠信水平下降、法律不健全、會計制度不完善、注冊會計師制度不合理及公司治理結構不完善。
  2. Afterwards, we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000, as the studying sample, and the listed company which is drawn the standard auditing opinions, as the controlling sample. through linear return and logistic return analyse, we verify that there are the phenomenon of earnings management in china ' s listed company, on the other hand, we have found the general accounting meanings of earnings management

    隨后，我們又以2000年度被注冊會計師出具了非標準無保留意見的上市公司作為研究樣本，同時選取了同樣數量的被出具標準無保留意見的上市公司作為控制樣本，通過線性回歸分析以及logistic回歸分析的手段，一方面我們驗證發現了我國上市公司中存在的盈餘管理現象，另一方面我們也發現了上市公司經常採用的利潤操縱手段。
  3. The sarbanes - oxley act of 2002 has introduced a series of reform in supervision of accounting, independence of auditing, disclosure of financial information, legal liability of security analysts in breaching of laws or regulations

    本文運用青木昌彥博弈均衡的制度概念，採用制度因素分析的方法，論證了注冊會計師具有發現和揭露公司財務舞弊的責任。
  4. According to the analysis of present circumstance and problem about the service market of certified public accountants, based on the tools of service marketing theory, combined with the character of certified public accountants industry, this paper provides general marketing strategies for certified public accountants firms, including market orientation strategy, product strategy, price strategy, promotion strategy, human resource strategy, service process strategy and physical evidence strategy

    摘要本文通過對注冊會計師服務市場現狀和問題的分析，以服務營銷理論為理論工具，結合注冊會計師行業的特點，提出了會計師事務所的一般營銷策略，包括市場定位策略、產品策略、價格策略、促銷策略、人員策略、服務過程策略及有形展示策略等。
  5. 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。
  6. Analysis of the legal risks of cpa in public listed companies controlled by legal entities based on game theory

    法人控制的上市公司中注冊會計師法律風險的博弈分析
  7. Certified investment financial analyst

    注冊分析師
  8. The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in china capital market, reveal the rule on the formation of these frauds, set up the criterions and policies for fraud audit. we try to reach the above objectives, by taking full advantage of the researches on fraud audit made in the world, through analyzing the typical cases which are forcused on the behaviors of the cpas, the investors, the regulating agencies and the managements in the market

    論文研究的內容以注冊會計師為審計主體，以資本市場的運行行為和會計報告等相關數據作為實施對象，藉助資本市場中典型案例的剖析，以設計和確立舞弊審計的技術程序方法為主線，充分借鑒國外獨立審計界對舞弊審計研究的技術成果，探討中國資本市場舞弊行為的構成因素，揭示舞弊的形成規律，確立舞弊審計的技術規范和審計策略。
  9. Chapter 3, guided by the basic theory of civil compensation for misrepresentation tort damages, deals with those who have caused damage to investors and shall be liable to pay compensation, including the issuer, the underwriter, directors and certified accountants for the wrong committed by them

    第三部分：以虛假陳述民事侵權損害賠償基本理論為指導，具體分析了證券市場不同主體，包括發行人、證券承銷商、董事、注冊會計師等的過錯責任承擔。
  10. So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided

    本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。
  11. Taking the value of cpa audit quality as its theoretical basis this dissertation attempts to investigate the status quo of cpa audit quality of the listed companies in our country and the main contributing factors thereof, and accordingly, construct ways to improve cpa audit quality of the listed companies in our country

    本論文試圖以分析中國上市公司注冊會計師審計質量價值為理論基礎，通過考察我國上市公司注冊會計師審計質量的現狀並剖析其主要成因，進而構建我國上市公司注冊會計師審計質量改進的路徑。
  12. There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  13. Registered investment advisor, stockbroker, and retail banking : financial analysts in these roles work with individual investors helping them achieve their financial goals

    注冊投資顧問、證券經紀人和零售銀行：金融分析師在這些職位上和個人投資者一起幫助他們實現個人金融目標。
  14. After sketching the development conditions, the author explains the reasons why it develops in this way. part two covers basic theoretic frame of cpa assurance service, which is the strongpoint of this thesis

    本部分是本文的一大重點，在該部分作者試圖對注冊會計師認證服務基本理論進行分析，以期為我國注冊會計師認證服務實務的發展提供理論指導。
  15. The theory underpinning of the assurance service. under the analyzing of the precondition and objective, the author confirms that the accountability is the theory underpinning of the assurance service. then the author analyzes the development of accountability and the impact on the development of assurance services

    作者通過分析認證服務產生前提、服務目標，確定認證服務的理論基石是受託經濟責任，進而分析了受託經濟責任的發展對認證服務產生的影響，從而認清注冊會計師認證服務的來龍去脈，以利於對相關問題展開分析。
  16. When chinese economics change from traditional planning economics to present modern economics, it has brought big challenges to the profession morality criterion of cpa. and at the same time, so many crimes resulted from profession morality have occurred

    本文系統分析了職業道德規范與誠信的關系，並從經濟環境、制度設計、案例分析、獨立性保障等多重層次上進行了系統分析，並對注冊會計師職業道德規范的建設提出較為系統而有針對性的建議。
  17. And on the basis of that, it is of great significance to achieve healthy development of the profession. the dissertation defines the law concepts relative to cpa civil liability firstly, then it focuses on the analysis of the following controversial areas in law : definitive principles for auditing tort liability, the judging criteria of fault etc., and it states the legal status of independent auditing standards from the perspective of law ; further, to complete the law analysis, the dissertation analyzes definitive principles of the cpa ’ s legal liability and the game between the interest of social publics and the interest of cpa from the perspective of economics. then, by reviewing different legal status of generally accepted auditing standards in different historical periods in american, the author studies the legal status of independent auditing standards in china regarding our specific legal and economic environment

    本文首先從注冊會計師民事法律責任相關的法律概念入手，重點對審計侵權責任的歸責原則、過錯判斷標準等一些在法學界存在爭議的關鍵領域展開分析，從法律角度闡述了獨立審計準則法律地位問題;進而從經濟學的視角對注冊會計師民事責任歸責原則和社會公眾與注冊會計師的利益博弈展開了分析，作為對法律分析的輔證;然後在考察借鑒不同歷史時期美國獨立審計準則法律地位的基礎上，結合我國特定的法律和經濟等環境，對我國獨立審計準則的法律地位問題進行了研究，認為:獨立審計準則具有一定的法律地位，應當作為我國注冊會計師法律責任認定的一般原則，但並非判斷注冊會計師執業時是否存在「過失」的唯一基準。
  18. Transaction cost theory ca n ' t give a good conclusion about the occurrence of the cpa auditing standard

    再次，對注冊會計師審計準則的變遷進行博弈論的一般分析。
  19. Professor firth is a fellow of the institute of chartered accountants in england and wales, a fellow of the hong kong institute of certified public accountants, a member of the chartered institute of taxation, a chartered financial analyst, a certified international investment analyst, and a member of hong kong securities institute

    Firth教授分別為英格蘭及威爾斯特許會計師公會會員香港會計師公會會員特許稅務學會會員特許財務分析師國際注冊投資分析師香港證券專業學會會員。
  20. 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。
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