盈治 的英文怎麼說
中文拼音 [yíngzhì]
盈治
英文
mitsuji-
2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system
盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。Improve the management level of coscon, meet the increasing demands in the capital market ; enhance the professional business ability, strengthen and develop the global container shipping network ; implement active sales policy ; solidify, penetrate and extend effective market ; equally develop fleet management and managing fleet, route extension and reduction ; build effective customer service system, win the market by “ high quality ” service ; bring the advantage of alliance cooperation into full play, improve the profit - making ability ; strengthen the use of information system, boost “ digital ” development ; implement the strategy of “ talent for strong business ”, train responsible company and responsible staff ; establish a complete financial and accounting system of capital operation to improve the level of financial management ; optimize the domestic and overseas management pattern, form a resultant force of the global container shipping network ; expand the scale of shipping capacity, enhance the company ' s competitive edge ; finish the transformation from sheer production operation to the double operations of capital and production, maintain the sound and stable development of business
提高公司管治水平，滿足不斷提升的資本市場要求；增強專業化經營能力，鞏固發展全球集裝箱網路化運輸；實行積極營銷政策，鞏固、滲透和拓展有效市場；實現船隊經營與經營船隊並舉及航線擴張與退出並舉；構築有效的客戶服務體系，以「高品質」服務贏得市場；發揮聯盟合作優勢，提高盈利能力；堅持強化運用信息系統，催生「數字化」 ；實施「人才強業」戰略，打造責任公司、責任員工；建立完善資本經營財會體系，提高財務管理水平；完善海內外管理模式，形成全球集裝箱運輸營銷網路的合力；擴大公司運力規模、增強公司競爭實力；完成由單純的生產經營向資本經營和生產經營並舉的轉變，實現公司業務的健康、穩健發展。Faced with this situation, in the corporate governance structure of the west introduced the system of independent directors china ' s listed companies since august 21, 2001, the china securities regulatory commission promulgated the " on the establishment of independent directors of listed companies in the guidance system ", marks the beginning of our independent directors in listed companies to implement the system. 。 introduction of the system of independent directors of listed companies, mainly in view of the existence of our company ' s management structure is too centralized, decentralized and public shareholders too weak force ; control of the controlling shareholders, led to the independence is not strong, decision - making, oversight functions properly ; the board of supervisors fail to controlling shareholders, supervision of the board of serious adverse internal control phenomenon
獨立董事是英美公司治理模式的特色制度，其在制衡控股股東或內部人的控制權濫用，捍衛董事會的獨立性，促進公司可持續發展以及保障股東整體利益等方面卓有成效。獨立董事制度已經實施多年，獨立董事已經擺脫當年設立時勢單力薄的劣勢，在現階段能對上市公司進行有力的決策干預，其干預的成效如何，本文用實證的觀點去看待獨立董事制度對中國上市公司盈餘方面的影響，從而揭示獨立董事制度發展多年以來的成效，並根據時代發展，提出需要改進的地方It was arbitrary and compulsory to a high degree, mixed up the economic boundary between the government and the enterprises, smashed the investors ' confidence, damaged the economic base of enterprises self - accumulation and made the situation that enterprises ' property right was short of the legal protection even worse
報效是政府主要憑借政治權力分割企業盈利的制度安排，它帶有很大的隨意性、強制性，模糊了政府和企業之間的經濟界限，打擊了商人投資者的信心，削弱了企業自我積累的經濟基礎，晚清時期新式企業的產權缺乏法律保障的狀況因之更為嚴重。Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation
治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。The high p / e ratio has confused the financial order, has strengthened financial risks, hinder the growth of the real economy, not benefit the forming of correct investment concept, encourage behavior of speculating, cause inefficient distribution full play of function. we can reduce the high p / e ratio, suppress the p / e ratio to increase, by improving the management level, perfecting stock right structure and administration structure of the listed company, strengthening supervision of the listed company, stopping up all sorts of abnormal behavior of the stock market, perfecting the stock market system, trying one ' s best to reduce the government ' s intervention, changing means of the government interfere etc. then the china stock market can get lasting, healthy development
解決好我國股市市盈率過高的現象，可以從以下幾方面著手提高上市公司的經營水平，增強其盈利能力是降低股票市場市盈率的跟本；完善上市公司的股權結構，解決中國上市公司「一股獨大」的問題；要完善上市公司的治理結構，健全董事會制度是核心，發揮監事會職能實現權力制衡，構造適合中國國情的監督機關，對經營者激勵與約束同等重要，強化經營者的激勵和約束，讓利益相關者行動起來；加強監管，堵絕股票市場的種種不規范現象，對莊家的運作強化監管，對其違法違規行為加大懲治力度是促使中國股市持續、穩健發展所採取的必要措施；同時完善股票市場的制度建設，完善的退市機制，盡早推出確實可行的股票價格指數期貨市場；盡量減少政府的干預，轉變干預手段等。Top of the list surely must come competence ? the attribute that has been most sorely lacking in the bush administration, whether in the planning for post - war iraq, the response to hurricane katrina or the management of the federal budget, which george bush, like a reverse king midas, has transmuted from a $ 240 billion surplus to a $ 160 billion deficit
居於列表首位的無疑是能力了- - - -這也是布希政府一直以來極度缺乏的，無論是在對伊戰后的計劃上、對卡特里娜颶風的應對還是對聯邦預算的管理上，說起聯邦預算，喬治亞.布希，正好和點石成金的邁達斯相反，把2400億美元的預算盈餘轉化為1600億美元的財政赤字。In a broad sense, financial frauds belong to earning managements, the blue ribbon committee of american submitted report and recommendation of the blue ribbon committee on improving the effectiveness of corporate audit committees in 1999, which indicated that governances of earning managements turn to corporate governance mainly. the sarbanes - oxley act of 2002 also put emphasis of governance of financial report on corporate governance
廣義地說，財務舞弊屬于盈餘管理范疇，美國藍帶委員會於1999年提交了《關于提高審計委員會效果的報告和建議》 ，標志著盈餘管理治理重心開始轉向公司治理方面， 《 2002薩班斯? ?奧克斯利法案》也強調公司治理在財務報告監管中的重要性。The factors that influence the operational efficiency of commercial banks in china mainly concern their state of profitability, stability and administration
影響我國商業銀行運行效率水平的因素主要包括盈利性狀況、穩定性狀況和公司治理狀況。Scrape therapy is a natural treatment directed by chinese medicine theory of bowels and meridians, and widely applies the virtues of no - drug treatments like acupuncture, massage, chiropractic and cupping. through the use of edge tools, it can make the points congest by scraping the meridians, channels and points on the surface of the skin so as to improve the partial micro - circulation and dredge the channels and meridians, regulate the surplus blood, invigorate the circulation of blood, make the hearts and lungs healthy, relieve rheumatic pains and cold, eliminate the bump and relieve the pain, stimulate and improve the immunity and protection abilities of the human body, and serve the purpose of health care and curing the diseases
刮痧療法是以中醫臟腑、經駱學說為理論指導，眾采針炙、按摩、點按、拔罐等中醫非藥物療法之所長，用利器利拭體表經脈、穴位，使受到絡絡穴位處充血，從而改善局部的微循環，起到疏通絡絡，調和盈血，活血化瘀、強健心肺、祛風散寒、消腫止痛，動員和增強肌體自身潛在的抗病能力和免疫能力，以達到扶正祛邪、保健強身治病的一種自然療法。Miss ho ying ying, government public administration, year 3
何盈盈-政治與行政學系三年級The church shall be a non - political and non - profit organization. no church activities and disbursement of church properties shall be in conflict with the purpose and doctrine of the church
本教會是非政治性和非盈利性的組織，所有活動和所有財?的使用都不能與上述宗旨有任何沖突An international, non - profit - making, non - governmental organization, with the main aim of the development throughout the world of sport aviation and astronautical activities through specific objectives : to make evident the essentially international spirit of aeronautics as a powerful instrument for bringing all people closer in mutual understanding and friendship regardless of political, racial or religious considerations, thereby helping to create international good will and thus build a better and more peaceful world ; to bring together the air sports men and women of the world in international competition ; to educate young people through sport in a spirit of mutual understanding and friendship ; to coordinate its members " separate efforts to further aeronautics and astronautics throughout the world ; to protect and safeguard the interests of its members in the use of air space ; to provide a forum for the exchange of information and discussion of mutual problems with other elements of civil aeronautics
該聯合會是非盈利性、非官方的組織，主要目的是通過以下特定目標，發展全球航空運動和航天活動：將國際化航空精神作為強有力的工具，使人們摒棄政治、種族或宗教束縛，以促進人與人之間的相互了解和友誼，從而產生國際友好並建設一個更好、更和平的世界；將參加空中體育運動的男性與女性組織起來參加國際比賽；通過空中體育運動教育年輕人懂得如何取得相互的理解和友誼；通過同會員們齊心協力共同為世界航空航天事業發展而努力；保障會員們在空域使用中的利益；為與其他民用航空部門交流信息和討論互動問題提供論壇。An international, non - profit - making, non - governmental organization, with the main aim of the development throughout the world of sport aviation and astronautical activities through specific objectives : to make evident the essentially international spirit of aeronautics as a powerful instrument for bringing all people closer in mutual understanding and friendship regardless of political, racial or religious considerations, thereby helping to create international good will and thus build a better and more peaceful world ; to bring together the air sports men and women of the world in international competition ; to educate young people through sport in a spirit of mutual understanding and friendship ; to coordinate its members ' separate efforts to further aeronautics and astronautics throughout the world ; to protect and safeguard the interests of its members in the use of air space ; to provide a forum for the exchange of information and discussion of mutual problems with other elements of civil aeronautics
該聯合會是非盈利性、非官方的組織，主要目的是通過以下特定目標，發展全球航空運動和航天活動：將國際化航空精神作為強有力的工具，使人們摒棄政治、種族或宗教束縛，以促進人與人之間的相互了解和友誼，從而產生國際友好並建設一個更好、更和平的世界；將參加空中體育運動的男性與女性組織起來參加國際比賽；通過空中體育運動教育年輕人懂得如何取得相互的理解和友誼；通過同會員們齊心協力共同為世界航空航天事業發展而努力；保障會員們在空域使用中的利益；為與其他民用航空部門交流信息和討論互動問題提供論壇。This article mainly emphatically studies in the stockholder ’ s structure the influence to the earnings quality. the ownership structure was deciding the level of a company ’ s government ( li weian, 2002 ). a good ownership structural can effectively guard against manager ' s bad conduct behavior, the opportunism behavior and the big stockholder to invade the company value using the domination, thus safeguarded the quality of accountant earnings information. based on this
股權結構決定著公司治理水平（李維安， 2002 ） ，在外部法律法規約束不嚴和監管力度不夠的情況下，股權結構設計的好，執行的有效，會有效防範經理人的敗德行為、機會主義行為和大股東利用控制權對上市公司價值的侵害，保證會計盈餘信息從編制到披露過程中不受到較大的扭曲，從而保障會計盈餘信息的質量。Philanthropic education aid for the yong ning mountain districts of yunnan province ( pea ) is a non - profit organisation whose sole concern is to improve the education of disadvantaged or excluded children in the mountain districts of yunnan province
「雲南永寧山區愛心助學行動」 （以下簡稱「愛心助學行動」 ）是一個非盈利的助學項目，不帶任何政治與宗教色彩，不為任何特殊利益集團服務。The relation between the corporate governance of firms in growth enterprise market and its performance is investigated in this paper with focuses on : 1 ) the relations between growth enterprise market index and tangibles net value, roe and eps ; 2 ) the relations between the structure of the board, directors " salary and tangibles net value, roe and eps ; 3 ) the relations between intelligent property and tangibles net value, roe and eps. the analysis results show the relation between corporate governance and its performance
論文考察了創業板企業治理機制與其績效之間的關系，主要集中於： 1 ）創業板指數與企業每股有形資產凈值、凈資產收益率、每股盈利的關系； 2 ）董事會結構及董事酬金與創業板企業每股有形資產凈值、凈資產收益率、每股盈利的關系； 3 ）創業板企業知識產權數量與每股有形資產凈值、凈資產收益率和每股盈利的關系；分析結果表明了風險企業治理機制與風險企業績效之間的關系。This writing firstly introduces the basic framework of information disclosure system of companies in the securities market and the present situation of our companies in this market, analyzes the main method that companies affect the quality of accounting information disclosure : irregular act and earnings management, then analyzes the deep reason of the irregular accounting information disclosure at detail, including irregular accounting rules, imperfect system of securities market, weak supervision of securities market, and etc. in the meantime, lists an example of violating concerned regulation of information disclosure, hechihuagong s irregular act
本文先介紹了我國目前證券市場上上市公司信息披露制度的基本框架和我國上市公司會計信息披露的現狀，並分析了上市公司影響會計信息披露質量的主要手段，即違規行為和盈餘管理，再詳細剖析了造成上市公司會計信息披露不規范的深層次原因，包括會計規則不規范、證券市場相關制度安排不完善、法人治理結構不合理審計機構對立性受到困擾、證券市場監管不力等。另外，還列舉了一個違反信息披露有關規定的案例，即上市公司河池化工的違規行為。And, ihe coordinative effect of institutions to the division of labor can be summarized into three categories : property mechanism, competition mechanism and the third party regulating mechanism
制度的作用在於界定經濟主體初始要素投入和分工盈餘的產權。制度對分工的協調作用可概括為產權機制、競爭機制和第三方治理機制。This paper puts forward the countermeasure to father earnings management in chapter five, and think that the method of take temporary solution is not only adopted, but also the method of effect a permanent cure about corporation governance is adopted to father earrings management at the present time
本文第5章提出了治理盈餘管理的對策，並指出在目前對盈餘管理的治理除了採用治標方法外，還應從公司治理這一盈餘管理存在的根原著手，實施源頭控制。分享友人