社會責任審計 的英文怎麼說

中文拼音 [shèkuàizérènshěnjì]
社會責任審計 英文
social responsibility audit
  • 社 : 名詞1 （共同工作或生活的一種集體組織） organized body; agency; society 2 （人民公社） people s co...
  • 會 : 會構詞成分
  • 責 : Ⅰ名詞（責任） duty; responsibility Ⅱ動詞1 （要求做成某事或行事達到一定標準） demand; ask for; req...
  • 任 : 任名詞（姓氏） a surname
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 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...
  • 社會 : society
  • 責任 : 1. （應做的事） duty; responsibility 2. （應承擔的過失） responsibility for a fault or wrong; blame
  1. During recently 3 years, i mainly engaged in mechanical vocation ' s plant planning. i attended 25 projects, which including feasible reports, preliminary designing and working drawing designing, ranged over establishment or technology reforming of machine tool factory, gear factory, tractor factory, automobile manufactory, electric pump factory, electromechanics factory, electric cable factory, the highest investment of them is 160 million yuan, total design work expand over 850 million ( no repeat calculate ). for i have professional ability and well up in developmental situation of mechanical vocation and it ' s situation inside jiangsu province, these projects what i designed were all authorized by leading department and expert, introduced into national plan and bring into operation. these projects bring both economic profit and society profit for the factory ' s technical advancement, product ' s update. as the director of these projects in these designing and consultation work, i generally organize and operate these and earn the higher valuation of leading department and consumer

    近三年來主要從事機械行業工廠工程設計，先後參與二十五個項目的可行性研究報告編制，初步設計和施工圖設計.涉及機床廠，齒輪廠，拖拉機廠，汽車製造廠，電泵廠，電機廠，電纜廠的新建或技術改造，其中單項投資額最高的為1 . 6億元，總計完成投資額為8 . 5億元（未重復計算）的設計工作量.由於對機械行業發展狀況和省內狀況較為熟悉，具有一定的專業水平，這些設計項目均經有關領導部門，專家審定列入國家計劃，得以實施，為工廠的技術進步，產品更新換代，生產發展創造較好的經濟效益和社會效益.在這些設計，咨詢中，本人均任項目負責人，全面組織，實施設計工作，得到主管部門和用戶較高評價
  2. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them

    鑒于內部環境審計和社會環境審計在我國尚未開展，有關的研究也較少，作者僅對內部環境審計和社會環境審計的內容提供了一些思路，如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容，而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。
  3. We then discuss, from the perspective of economies of scale and economies of scope, the proper construction of the organizational and structural framework of a financial holding company and its subsidiaries to ensure that there is appropriate arrangement of the controlling - subsidiary relationship under the basic legal structure in respect of the size of business and the allocation of personnel in order to generate economic returns. the second chapter elaborates the financial holding companies and their subsidiaries, and seeks to provide possible solutions for challenges encountered. based on the author ’ s relevant experience in taiwan, this paper proposes a feasible arrangement of the organization and supervisory system for the board of directors, the supervisory board ( the board of corporate auditors ) and the management level, the underlying framework of which is mainly based on the regulatory structure of the us financial holding companies

    第三章就監事責任及職權詳細研究，由於中國采大陸法系之立法，對監事責任之掌握較不具體，爰引述了英美受託義務（ fiduciaryduty ）之觀念進行分析，而就監事職權，相對的也是職責，則提出世界上較有表彰性的立法加以補充，希望可以填補其不足，最後比較監事會與獨立董事、審計委員會之各項功能，認為美國公司體制之董事會已漸將經營職能轉予首席執行官（ chiefexecutiveofficer ） ，而留下監督之職能，故可以審計委員會擔負監察職能之前置工作，而觀諸中國之社會經濟情勢，如徑予採行，將出現缺漏，故建議維持監事制度。
  4. Seeing that service expiration auditing ( sea ) has positive effects on supervising the behavior of leaders, defending the financial law and discipline and promoting the development of the market - driven economy in our country, it has been also carried out in college since 2000

    鑒于地方經濟責任審計對加強領導幹部的監督，維護財經法紀，促使領導幹部不斷提高管理水平和遵紀守法意識以及自我約束能力，推動黨風廉政建設，促進社會主義市場經濟的發展等方面，發揮了積極作用，從2000年起，高校全面推行了領導幹部經濟責任審計工作。
  5. Iconic brand names, like nike, mattel and gap, responded by forming corporate social responsibility operations and working with contractors to create a system of factory audits and inspections

    一些標志性的品牌，諸如耐克、美泰玩具以及嘉普，通過組成企業社會責任組織，並與承包商建立工廠審計和檢查制度，作為對這些指責的回應。
  6. 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。
  7. 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。
  8. 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。
  9. Under such accounting checking method, more and more stern social contradictory, such as the question of population, resources, environment and the public causes are exposed. under this circumstance, we have to exam the social part of enterprises again. enterprises are required to burden corresponding social responsibilities during the course of running for high gains, acquiring cooperated development between enterprise and society and carry out the strategy of sustainable development

    傳統的會計核算模式是將企業作為一個獨立和封閉的經濟實體，對其生產經營情況進行核算，這一核算方法主導下的生產經營模式已經誘導了日益嚴重的社會問題，在這一背景下，人們不得不重新審視企業的社會角色，要求企業在追求自身高利潤率的同時也要切實地承擔相應的社會責任，實現企業和社會的協調發展，實施可持續發展戰略。
  10. On all accounts, the first task we need to do is to turn the table the monopoly of the government auditing institution in the state - owned business enterprise auditing, constructs the auditing system constitute of the government audit, society audit and internal audit ; the next we need to do is to undertake the information system auditing with the support of the network auditing and real time auditing, undertake the economic obligations auditing and performance auditing on the base of finance receipt and expenditure auditing ; the final mission is to harmonize with the international auditing conventions

    總的觀點是：關於我國國有企業審計監督，首先，在立法型審計體制下，應打破國家審計機關對國有企業審計的壟斷局面，建設由國家審計、社會審計、內部審計組成的審計監督體系，其次，以網路審計、遠程實時審計為依託，積極有效地開展信息系統審計，以財務收支審計為基礎，開展經濟責任審計和績效審計，最終實現與國際接軌。
  11. With the job carried further through, it brings about plenty of comments in the society

    隨著經濟責任審計工作的不斷深入，在社會上引起極大反響。
  12. Near several years, the lawsuit was continuously perplexing to register the one catastrophe topic of cpa ' s trade, and especially supervising enlarging of dynamics along with verifying the certificate audit vocational work, more and more cpas arc frequently pushed the defendant ' s scat by the quilt, are asked to undertake administration, economy and even criminal responsibility, no doubt among them has one side of cpas " delinquency, but the different views of the concerned department and the society public to cpa audit law duty, as well as the deviation and confusion from these is taking the very important effect, too

    近幾年來，法律訴訟一直是困擾著注冊會計師行業的一大難題，特別是隨著對證券審計業務監管力度的加大，越來越多的注冊會計師們被頻繁地推上被告席，被要求承擔行政、經濟乃至刑事責任，其中固然有注冊會計師失職的一而，但有關部門和社會公眾對注冊會計師審計工作應承擔的法律責任的性質的不同看法，以及由此引起的相關法律規定的偏差和混亂也在其中起著不可忽視的作用。
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