環經會計制度 的英文怎麼說

中文拼音 [huánjīngkuàijìzhìdù]
環經會計制度 英文
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  • 環 : Ⅰ名詞1 （環子） ring; hoop 2 （環節） link 3 （姓氏） a surname Ⅱ動詞（圍繞） surround; encircle;...
  • 經 : 經動詞[紡織] （把紡好的紗或線梳整成經紗或經線） warp
  • 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
  1. Nowadays society economy entering into the times of economy based on knowledge and the change of accounting environment taking place, it makes traditional accounting theory and accounting system more and more unadaptable, and raises the request of the innovation for accounting theory and accounting system

    當今社會經濟已經步入知識經濟時代，會計環境發生了巨大變化，使得傳統的會計理論和制度變得越來越不適應，客觀上要求進行會計理論和會計制度的創新。
  2. Prudence principle is the economic activities of the factors of uncertainty, ask people in the accounting treatment adopted a cautious attitude in order to cope with the complexity of the external economic environment changes, the risks to narrow or limit losses in the smaller range

    謹慎性原則，是針對經濟活動中的不確定性因素，要求人們在會計核算處理上持謹慎小心的態度，以應付紛繁復雜的外部經濟環境的變化，將風險損失縮小或限制在較小的范圍內。
  3. Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation

    但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。
  4. After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change

    但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革，如：改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等，現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題，迫切需要對預算會計制度進行進一步修改和完善。
  5. From the viewpoint of the interactive relationship between modern pension scheme and productivity, this paper observed the function and prospect of occupational pensions in china within a background consisting of population structure, labor productivity, and finance environment, utilized simulation and scenario analysis in actuarial models to estimate and analyze the effect of occupational pensions in the replacement rate of urban retired employees, then pointed out the magnification effect of occupational pensions in increasing the replacement rate and the higher efficiency in improving retirement income of urban retired employees. it also predicted the size expectation of occupational pensions during 2002 - 2010 in china, described the function of occupational pensions in developing the capital market and improving the labor productivity, especially emphasized the higher probability of occupational pensions to play the role of institutional investors compared with basic pension. in short, this paper proved the positive meaning of developing occupational pensions from micro - level and macro - level respectively, and brought forward corresponding policy suggestions

    本文立足於現代社會養老保險制度與生產力之間的互動關系這一視角，把對我國企業年金作用與發展空間的考察置於包括人口結構、勞動生產率、金融環境等諸多因素的經濟大背景下，在精算模型中運用模擬（ simulation ）和情景分析方法，對企業年金對我國退休職工養老保險收入替代率的影響進行了定量分析和預測，指出了企業年金在提高退休職工收入替代率方面的放大作用，以及比基本養老保險在提高退休職工收入方面的更高效率；並對我國企業年金2002年- 2010年的預計發展規模做了預測，闡述了企業年金對我國發展資本市場和提高勞動生產率的意義，著重指出了企業年金較之基本養老保險基金充當資本市場機構投資者的更大可能性。
  6. The discussion in this paper started from the circumstance of socialism market economy, by means of definitude property right, separation the function of state farm and so on, to establish a healthy enterprise property mechanism which suitable to market economy ; the main ideal of discussion is to analysis the conductive objective of the farms in the new period and how to achieve the goal. we designed reasonable inspiriting mechanism and collaborate mechanism for state farms

    論文本著從社會主市場經濟的環境出發，通過明析產權、分離農場辦社會的職能等以建立適應市場經濟的企業財產制度；以分析新時期農場的行為目標和如何實現農場的目標為主，為國有農場設計了合理的激勵約束機制和協調機制；以實現國有農場功能最大化為目標，設計了精幹高效的農場組織結構。
  7. Seeing from the point of global management practices, the core competitiveness of insurance company includes the factors of management, technique, system etc. but we must consider about the special industry backgrounds, culture, tradition and their management practices, this article use the inside human resource management of ping ' an as case, combining with the restructure of literae spirit, theory of corporate culture, benchmarking theory, the special characters of insurance operation. finally, compared with some mature foreign practices of hrm such as career development plan, kpi performance evaluation, stimulation mechanism, importation of international professionals etc, this article gives out analyses. then it uses them as analysing frame, gives out ping ' an ' s workable measures

    從全球企業管理發展實踐來看，保險業核心競爭力的形成包括管理、技術、制度環境等很多方面的因素，但基於保險公司特殊的行業背景以及一國所特有的文化和傳統及其各自的管理實踐，本文以平安保險公司內部的人力資源管理為研究對象，結合目前中國社會中的人文精神重構、企業文化理論、人力資源管理中的標桿瞄準理論、保險業特殊的經營特點，從理論到實踐，對比國外比較成熟的一些人力資源管理方法包括職業發展計劃、 kpi績效評估法、分配激勵機制管理、引入國際化人才等方法作為加強人力資源管理的主要方法，並以此為分析框架深入結合平安保險的實際情況得出結論，比如說建立平安企業文化、對管理人員的區分激勵、一線員工的后線平臺搭建等微觀執行指標分解，在文章的最後從宏觀上提出強化執行和建立學習型人力資源管理機制的方法。
  8. From the development of circular economy in developed countries, we can get some experiences : ( 1 ) to improve the legal system ; ( 2 ) to accelerate cleaner production in enterprises ; ( 3 ) to enhance the research and development of science and technology ; ( 4 ) to reinforce environment education the idea of circular economy has been introduced in our country, and there are some problems for our development of circular economy, for example, the government, enterprises, and the public cannot act properly

    德國、日本等發達國家已經步入了循環型社會，這些國家的循環經濟發展歷程給我國提供了啟示：首先，要加強法制建設，制定環境經濟政策，加大資金投入力度，發揮政府的職能作用來構築循環經濟發展的制度環境；第二，要加快實施清潔生產，促進工業生態群落的耦合，在企業中開展環境會計與環境審計，通過企業變革來奠定循環的基礎；第三，要加大科技開發，保障循環的實現；第四，通過環境教育來促進公眾參與。
  9. Especially in the modern society, the external and internal environment of business has become more complicated. under this circumstance, some multinational companies such as enron and world com bankrupted because of problems in business operation and finance. and it is important to set up and perfect company management structure. therefore, it is significant to find some efficient measures to develop the function of internal auditing

    特別是在世界經濟趨向一體化、企業所面臨的內外環境日益復雜、安然、世界通訊等一大批跨國公司因經營問題、財務問題相繼破產、倒閉的當今社會，建立和完善公司的治理結構、建立、健全公司的現代企業制度的呼聲再次高漲，此時，認真審視和深入研究作為現代企業制度與公司治理結構重要組成部分的內部審計的功能發展軌跡，尋求充分發揮我國內部審計功能的合理對策，有著極其重要的現實意義與理論意義。
  10. As for its characteristics, it is regional, ethic, stratum and institutional from a macroscopic view ; from a meso - scopic view, it is featured by the adverse ecological environment, the frail infrastructure, the low - level and unitary economic structure, the low - level cultural life and the natural, semi - natured and planned economy ; from a microscopic view, it ' s featured by possessing capital, especially human capital ' s insufficiency and inability

    其特徵從宏觀上講，主要體現為區域性、民族性、階層性和制度性；從中觀上講，主要表現為社區上的生態環境的惡劣性、基礎設施上的薄弱性。經濟結構上的低層次性和單一性。社會特徵上的文化生活水平的低層次性，以及體制上的自然、半自然經濟和計劃經濟特徵；從微觀上，主要表現為擁有資本，尤其是人力資本不足以及能力貧困。
  11. Besides, the electric power industry is a special industry, and some of its important sectors are in natural monopoly because of the characteristic of the network, which determines the government must supervise the electric power industry on price, entry, service and etc. because of the gradualness of the electric power reform and the limit of the inertia of original plan economy system, the new - type electric power supervisory system that meets the requirement of the market economy at present has not been set up yet in our country

    電力產業又是一個特殊的行業，它的一些重要環節因網路特徵明顯而具有自然壟斷性，這決定了政府必須對電力產業進行監管。盡管經歷了20多年開放和引入競爭的電力體制改革實踐，並於2003年3月成了國家電力監管委員會，但由於受電力體制改革的漸進性以及原有計劃經濟體制慣性的限制，監管改革進度緩慢，監管機構、監管職能、監管方式改進尚不明朗，我國目前符合市場經濟要求的新型電力監管體系尚未真正建立。
  12. At first, starting from the relevant theories on accounting standards making, we choose four most important environmental factors influencing accounting standard making, namely economic factor, legal factor, political factor and cultural factor. at the same time we choose the representative country - france for european continent mode and u. s. a. for great britain & american ' s mode to carry on the international comparison of china and these two representative countries, in the hope of drawing the partiality degree of china ' s present accounting environment to these two typical accounting standards modes " environment

    首先從討論會計準則制定的相關理論出發，選取影響會計準則模式選擇的四個最重要的環境因素，即經濟因素、法律因素、政治因素和文化因素，同時選取歐洲大陸會計準則模式的代表國家?法國和英美會計準則模式的代表國家?美國，進行中國與這兩個典型國家的國際比較，以期得出中國目前的會計環境對兩大會計準則模式的會計環境的偏好程度。
  13. The study of responsibity mode of state audit focuses on the total character of responsibility, author think that conventional concept of state audit has not reflect the changing of economic activities, and complete work style, and the unique nature of state audit compared with else supervised organization or administrative organization, the author think that complete concept of audit is that separately examine the account and interior control system and relevant data, supervising and revealing the income and expenditure of unit, the economic activities, the reality and legality and efficiency of supervision and management, formulating the best mode, so - called supervision and revealing the study of responsibity structure of state audit focuses on the influence of audit environment to responsibity

    國審責任模式研究側重從宏觀上把握國審責任總體特徵。認為完整的審計定義應是獨立檢查會計帳目和內控制度及其他相關資料，監督、披露被審單位財政財務收支及有關經濟活動、相關部門履行監管職能的真實、合法、效益的行為，這就是最佳國審責任模式-監督和披露模式。國審責任結構研究用系統觀點分析審計環境包括政治環境、經濟環境、法律環境和社會文化環境對國審責任的影響。
  14. 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。
  15. These years, with the stabilization of macro - economy and attaching importance to cost management and economic benefit, some enterprises have taken the lead in bringing standard cost system into effect. on the foundation of existed research results, by using the advanced theories and methods home and abroad, and through analyzing a great amount of data, the author discussed issues related to theory and practice of standard cost system

    近十幾年，隨著宏觀經濟環境的穩定、企業內部對成本管理和經濟效益的重視，以及會計電算化在我國企業中的普及，為推行標準成本制度提供了方便，一些企業率先實施了標準成本制度，並且在我國的三資企業中得到廣泛的應用，取得了較好的效果。
  16. This paper analyses the whole apace characteristics of natural environment and building models of wu - ting mountain villa, which is a huge office residence with fortress on the qing river valley. it also studies the characteristics on its space formation, decoration and construction. in this paper, the author researches the " architectural causes of formation which are brought up by the comprehensive effects of its nature, ecology, traditional culture, folk customs, patriarch system and the development of economy, society and history

    本論文通過分析沁河流域堡寨類官宦山地文化巨宅? ?午亭山村的整體自然環境空間特色、建築造型及空間形態特色以及建築的裝飾特色、結構特色，研究其自然、生態、傳統文化、民俗文化、宗法制度、經濟、社會、歷史發展等因素綜合作用下的建築形態成因，探究傳統民居的保護開發與可持續發展的原則，為大家展示了午亭山村獨具特色的晉東南堡寨類官宦類巨宅的民居風采，為現代設計探尋地域、生態、文化及與時俱進的時代特色的追求提供了可鑒的思路和啟迪，並呼籲弘揚我國的傳統文化、民族文化，大力保護性開發我國的民居類古建資源。
  17. In the first part, we established a linear regression model, which has the three accounting hypothesis, security market supervision policy, industry factors, etc as its independent variables, chooses the 631 listed companies in the shanghai a share market in 2001, as its target. spss is applied to the descriptive analysis and regression analysis. finally, we give the explanation with the combination of internal political and economic environment in the second part, we choose the " st " company as the sample and make tendency and comparison analysis of the sample companies while implementing the policies on impairment of assents within 5 years

    在實證研究部分，我們選取橫向和縱向兩個截面對上市公司選擇執行資產減值政策的影響因素進行分析，在橫向分析部分，首先建立了回歸模型，該模型將契約論的三大會計假設、證券市場監管政策、行業因素等作為自變量，選取《企業會計制度》開始執行的2001年度滬市a股符合樣本條件的631家上市公司作為研究對象，然後運用spss進行描述性分析和回歸分析，最後結合我國特殊的政治和經濟環境作出解釋。
  18. Because of the plan - economy system base and strat egic position of chinese agriculture, the changing of the system is involved into the range of society system reform, so the changing shows the feature of compulsive changing

    由於中國計劃經濟體制的基礎和中國農業戰略性地位的特點，中國農業投融資制度變遷動力均源於社會制度環境的壓力，其制度變遷具有強制性變遷的特點。
  19. 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。
  20. Strategy cost management is new for the field of management cost in china. the thesis discusses the foundation of theory of strategy cost management in details including the concept, the theory, the contents, the characteristic, and procedure of strategy cost management. according to the traditional thoughts of strategy management in " art of war ", the thesis focuses on the objective of strategy cost management - - hunting the cost advantages in competition, and draws out a system of strategy cost management by four sections of the culture of hotel cost, the environment of hotel operation and management, hotel human resources investment, and hotel organization and managing policies

    在國內，戰略成本管理是近幾年剛剛興起的新興管理會計領域，本論文詳細論述了有關戰略成本管理的理論基礎：戰略成本管理的概念、原理、內容、特點及其程序，進而從孫子兵法的戰略管理思想中受到啟迪，圍繞飯店戰略成本管理的目標? ?尋求成本優勢，從「道」 ? ?飯店成本文化、 「天」與「地」 ? ?飯店經營環境、 「人」 ? ?飯店人力資本與人力資本投資、 「法」 ? ?飯店組織結構及管理制度和方法等四個方面構建了我國飯店的戰略成本管理體系。
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