獨立會計制度 的英文怎麼說

中文拼音 [dúlìkuàijìzhìdù]
獨立會計制度 英文
self-accounting system
  • 獨 : Ⅰ形容詞（一個） single; only; sole Ⅱ副詞1 （獨自） alone; by oneself; in solitude 2 （唯獨） only...
  • 立 : 動1 （站） stand; remain in an erect position 2 （使豎立; 使物件的上端向上） erect; stand; set up...
  • 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...
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 獨立 : 1. （單獨站立） stand alone 2. （自主自立; 不受人支配） independence 3. （不依靠他人） independent; on one's own
  1. The basic theories to be used for regulation are the public goods of independent audit, externalism, information asymmetry and the defects of audit methods. it is the defect of the system of audit trust and the current situation of accountants fraud that makes the regulation more necessary

    獨立審計的公共物品性、外部性及信息不對稱和審計方法的自身缺陷是對注冊會計師行業進行監管的理論基礎，而審計委託制度的內在缺陷和會計舞弊現象的嚴峻性，使得加強對注冊會計師行業監管尤為必要。
  2. Department of treasurer of the 69th each company, should the regulation of system of accounting of fund of according to labour insurance, establish account book alone, the item of income and expenses of fund of account labour insurance

    第六十九條各企業會計部門，應依照勞動保險基金會計制度的規定，單獨設立帳簿，記載勞動保險基金的收支事項。
  3. Based on it, we try to establish a dynamic maintaining system of fundamental theory, this system includes three monotypes as follows : rules and regulations ( the lowest appraising standard ), professional standard ( realistic appraising standard ), society expectation ( the highest appraising standard )

    本文首先以獨立審計目標基本理論作為建立獨立審計質量衡量標準體系的理論基礎，在審計目標理論這一構建基礎上，建立一個互動的基礎理論支撐體系。該體系由三個因子所組成：法規制度、社會期望和職業標準。
  4. Fractal coding has been proved useful for image compression. it is also proved effective for content - based image retrieval. in the paper, we present a block - constrained fractal coding scheme and a matching strategy for content - based image retrieval. in this coding scheme, an image is partitioned into non - overlap blocks of a size close to that of a query iconic image. fractal codes are generated for each block independently. in the similarity measure of fractal codes, an improved nona - tree decomposition scheme is adopted to avoid matching the fractal codes globally in order to reduce computational complexity. our experimental results show that our coding scheme and the matching strategy we adopted is useful for image retrieval, and is compared favorably with other two methods tested in terms of storage usage and computing time

    分形編碼在圖像壓縮方面取得了很好的效果，同時，分形編碼也能夠用於基於內容的圖像檢索.本文提出了一種基於塊限制的分形編碼演算法和匹配策略，並將它們用於圖像檢索.在我們編碼演算法中，圖像會被預先分成互相不重疊的子圖像塊，然後對這些子圖像進行獨立地分形編碼，從而獲得整幅圖像的分形碼.該編碼演算法能夠在很大程度上減少編碼時間.在進行圖像間相似性的匹配時，我們採用改進的基於九叉樹的分配策略，從而避免全局地進行分形碼的匹配，減少了計算量.實驗結果說明，我們的編碼演算法和匹配策略能夠比較有效地應用於基於內容的圖像檢索，在計算時間和存儲時間上都優于實驗中其它兩種方法
  5. According to international accounting convention about financial derivative exchange, through strengthening internal risk control and independent auditing financial derivative instruments from the stance of risk managements, the banks can control financial derivative instruments risk efficiently

    依據衍生金融交易會計國際慣例，強化對國有商業銀行金融衍生工具的內部風險控制和從風險管理角度對衍生金融工具進行獨立審計，可有效控制衍生金融工具風險。
  6. Independent director system was first established in the common law countries

    本文著重研究了獨立董事制度與會計透明度相關性的問題。
  7. Zhonglide certified public accountants co., ltd., has always persists in the independent, objective, fair - minded and honest principles in its professional practice. it has established and will continue to improve various management systems

    中立德會計所樹立「以中正心，以立修身、以德治業」的執業理念，恪守獨立、客觀、公正的原則，建立和完善各項管理制度。
  8. In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s

    在第一章「國外審計界對舞弊行為的理論研究」中，介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果，包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵，並對美國近期發生的重大會計舞弊案件進行了剖析。
  9. Establish a system for setting and maintaining high - quality, independent accounting standards

    建立一套可以制訂和維護獨立及高質量會計標準的制度。
  10. 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。
  11. There are main characteristics about the current management system of the social security accounting, there are that management turned to one way and formed a single accounting entity, improved management environment of the accounting, set up an supervise system for accounting management, insured the safety of the social security fund. the social security accounting practice goes ahead of the social security accounting development, because of the fast steps to the reforming of our social security accounting

    現行社會保障會計管理體制呈現出以下主要特徵：社會保障會計歸口管理，並成為單一會計管理主體，改善了會計管理的環境；建立了科學的社會保障會計管理監督體系，確保了社會保障基金的安全；實行了統一的社會保障基金會計制度和財務制度；社會保障基金納入單獨的社會保障基金財政專戶，實行收支兩條線管理。
  12. 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。
  13. The main innovation of this essay includes : through the discussion of information asymmetry, externality, effective prevention, effective trust, the rule paradox of responsibility of independent auditing is made from the perspective of efficiency ; through the research on the implement of contract system, the structure of all types of independent auditing responsibility and their scope are probed ; the evolution of responsibility structure from ethics orientation to law orientation is analyzed by citing the related history of u. s. a and u. k to prove the point that the structure of the independent auditing responsibilities should reflect the rights and responsibilities of social economy and its change ; the structure unbalance of the independent auditing responsibilities in our country is analyzed. the problem of unbalance includes three aspects, which are the obscure scope of responsibility or non - responsibilities, the lack of moral responsibility, and the structure unbalance of legal duty system

    本文的主要創新在於：通過對信息不對稱、外部性、有效預防與有效信賴的研究，從效率的角度提出了獨立審計責任規則悖論；通過對獨立審計履約機制研究探討獨立審計責任類型構成及其各自的范圍；以英美為例通過分析獨立審計責任結構由道德責任為主向法律責任為主的演變，印證獨立審計責任結構應當反映社會經濟權責結構及其變化，揭示獨立審計責任結構之變遷；分析了中國獨立審計責任存在結構性失衡問題，主要體現在責與非責、道德責任缺失以及法律責任體系結構失衡三個方面，並從獨立審計需求角度著手思考與獨立審計責任結構有關的責任安排。
  14. The countermeasures in the demand are developing institute investors and cultivating financial analysts ; the countermeasures in the supply are perfecting the independent director institution, establishing the shareholder collective suit institution and enforcing the construction of accounting professional ethics

    具體說來，在需求方面，重點是積極發展機構投資者和財務分析師，建立完善會計信息服務體系；供給上，主要是完善獨立董事制度，建立民事責任追究制度和股東集體訴訟制度，加強會計職業道德建設。
  15. Part analyses the designing and the defect existing in the independent director system in our country. the author points out the problem and defects existing in the current independent director system such as the system of choosing the independent director, the mechanism of power and responsibility of independent director, the time and the means of independent director ' s working, the mechanism of incentives and restriction on independent directors, and the relation between independent director and supervisor board

    第三部分，我國現行獨立董事制度的設計及存在的問題，該部分筆者分別就我國現行獨立董事制度中獨立董事的選聘機制、權力機制、問責機制、激勵機制、獨立董事的工作時間及方式以及獨立董事與監事會的關系等方面進行深入細致的分析，並指出我國獨立董事制度設計存在的缺陷和完善的方向。
  16. In a word, only if we improve and make relevant audit environment and governance system more and more better and establish objective fair effective and efficient independent audit system can we assure the accounting information listed companies provide have an appropriate level of high quality

    總之，只有健全和完善相關的審計環境和治理機制，建立客觀、公正、高質、有效的獨立審計制度，才能為我國上市公司的會計信息把好「質量監督」關。
  17. Besides, the controlling counter - measures include : 1 ) strictly in conformity with the principles of chinese independent auditing ; 2 ) the establishment of sound quality control system of accountant offices ; 3 ) signing agreement only with the upright clients ; 4 ) thorough understanding the nature of the clients " business ; 5 ) dealing with the relationship between the significance and the risks in auditing correctly ; 6 ) maintaining cautious professional attitude ; 7 ) strengthening the theoretical study of auditing risks and founding risk fund ; and 8 ) employing lawyers who are familiar with the legal obligations of cpas. chapter four mainly explores the controlling mechanism of the professional ( developing ) risks of civil auditing

    民間審計項目風險的控制對策包括： （ 1 ）嚴格按照《中國獨立審計準則》執業； （ 2 ）建立健全會計師事務所質量控制制度； （ 3 ）只與正直的客戶簽訂業務協議； （ 4 ）深入了解客戶的業務性質； （ 5 ）正確處理重要性與審計風險的關系； （ 6 ）保持應有的職業謹慎態度； （ 7 ）加強審計風險理論研究，提取風險基金或責任保險； （ 8 ）聘請熟悉注冊會計師法律責任的律師等。
  18. In ancient times, there was not an independent system of the social security accounting, which existed in the system of finance

    在古代，會計制度寓於財稅制度之中，談不上獨立的社會保障會計體系。
  19. According to appraisement of impairment methods, the author advances suggestions on improving methods of accounts receivable, inventories, short term credit and so on. finally, the article put forward three expectations so as

    最後，本文從會計人員自身素質角度、稅法角度、獨立審計準則角度對規范資產減值會計制度提出了三點期望，從而使這一制度更加完善。
  20. How to improve the modern enterprise management system of internal control systems, the authors believe : should strengthen internal control theory research, and establish a sound system of internal control standards ; my powers of the board of trustees of rescheduling pattern, the introduction of independent directors system, improve corporate governance structure ; strengthen enterprise crisis management awareness, the establishment of corporate risk control systems ; implementing people - oriented human resources management strategy ; strengthening the independence of the internal audit, with the establishment of modern enterprise system suited to the internal audit model, and improve enterprise effectiveness and efficiency of internal controls

    如何完善現代企業治理機制下的內部控制制度，筆者認為：應加強內部控制理論的研究，建立健全內部控制的標準體系;重新安排我國董事會的權力格局，引進獨立董事制度，完善公司法人治理結構；加強企業危機管理意識，建立企業風險控制系統；推行以人為本的人力資源管理策略；加強內部審計的獨立性，建立與現代企業制度相適應的內部審計模式，提高企業內部控制的效果和效率。
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