績效會計 的英文怎麼說
中文拼音 [jīxiàokuàijì]
績效會計
英文
performance accounting-
This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method
本論文從兩個方面探索提高會計信息的相關性，一是對現行財務報告體系的改進，提出應改進現有報表的部分項目，並增加全面收益表等相關的報表；二是對現行財務分析方法的改進，包括對杜邦分析方法的衍展及沃爾比重分析法的修正，提出應在重視財務分析的同時加強非財務指標的分析，建立平衡記分卡，運用綜合評分法建立一套高效的績效評價體系。Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company
本文從分析資產重組對會計基本理論與方法的影響入手，對上市公司資產重組中的幾個重大會計問題，包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討，並在此基礎上結合我國的資產重組實踐，提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。While performance technology has grown up in the world of workplace, there is no reason why its fundamental principles and many of its processes can not be applied in both educational and social settings. as to the pt ' s influences on the future development of instructional technology. the writer ' s conclusion is that : instructional technology should broaden itself from schooling background to social and other non - educational settings ; should move from focusing on tools, resources, processes and methods to learning and working outcomes ; from emphasis on instructional solutions to focusing on non - instructional solutions as well as instructional solution ; from paying attention to individual learning to larger macr o - management concerns and " systems thinking ; from reactive problem solving to proactive approachs. in the mean time, the writer does some reflectings about the electronic performance support systems ( epss ) movement
關于績效技術對教育技術學未來發展的影響，本研究認為績效技術將促使教育技術學發生以下五個根本性的轉變? ?從只是關注學校教育情境中個體的學習向同時關注社會情境、工作場所中績效改進的擴展，從只是關注教學型問題解決方案向同時關注非教學型問題解決方案的轉變；從熱衷於過程與資源，向關注學習和工作結果的轉變；從注重方法向同時注重問題本身的轉變；從熱衷於設計和開發向注重設計和開發前的分析、規劃及後期評價的轉變；從主要關注微觀教學過程與資源的研究向同時關注宏觀教育問題解決的轉變。Interactive relationship of government performance audit and government accounting reform
政府績效審計與政府會計改革的互動關系研究Combined with data from current securities market in china, chapter 3 utilizes statistic and multi - analysis, comparatively researches the differences of the corporate governance structure and management performance between the absolute - controlled and relatively - controlled listed state - owned enterprises, comparatively analyses the structure and the operating quality of board of directors between the absolutely - controlled and relatively - controlled listed state - owned enterprises, gives imperical research on the influence of shareholding alteration upon management performance of the corporations
論文的研究側重在結合我國當前的證券市場數據，運用統計和多元線性回歸方法，比較研究絕對控股和相對控股的國有上市公司法人治理結構在公司經營績效上的差異性;比較分析絕對控股和相對控股的國有上市公司董事會的構成及運行質量;實證研究股權結構對公司經營績效的影響。We apply cost - to - value in accountings field as the index of performance of eso contracts, and then analyze the affecting factors. 3
我們引入會計學中的「成本?收益比」作為衡量股票期權合約績效的指標，分析影響期權合約績效的因素。Conflicting with classical organization theory, the contingency scholars argued that there is no one most effective organizational design suitable hi all situations. depending on circumstances, several designs may lead to the same performance level
與古典組織理論相反，權變理論則認為沒有一個最有效的組織設計適合於所有的情境，根據環境的不同，不同的組織設計可能會導致同樣的績效水平。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。The standard system of the university performance audit must be established on economy, efficiency and effectiveness and constituted by the standard of economy and efficiency, the standard of effectiveness and the good system standard, in which the standard of economy and efficiency is reflected through funding structure, fund balance ratio, the resource use efficiency indicator and the fund use structure indicator ; the standard of effectiveness is reflected through educational standard, research capabilities, student training quality and social well - known and recognized degree ; the good system standard is reflected through school running thoughts, school target positioning, school regulation building, school
高校績效審計標準體系必須圍繞經濟性、效率性和效果性來建立，由經濟性效率性標準、效果性標準、良好制度標準三部分組成。其中經濟性、效率性標準通過經費來源結構、經費結余比率、資源利用效率指標、經費使用結構指標四方面來反映;效果性標準通過辦學水平、科研能力、學生培養質量、社會知名和認可程度等指標來反映;良好制度標準通過學校辦學思路、學校目標定位、學校規章制度建設、學校教學質量監控及測評系統等方面來體現。Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms. furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it. although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience
最後根據科學的全面預算管理和優秀的業績評價系統（ pms ）是有效實施控制會計系統的保障這一原理，重新構造了廣東電信公司的預算管理方法和pms系統，在pms系統中主要運用了平衡計分卡（ bs ） ，並給出了綜合評價指標量化的方法。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。As an important part of soft project of nsfc named " research on sustentation policy and performance of major project, nsfc ", this paper introduces relevant theories methods and research status of the world. based on retrospecting the 15 years " sustentation, from view of property and amount, by applying many methods of s & t evaluation, this thesis deeply analyses its sustentation policy and management mode, makes amount research on sustentation - output, summarizes the effect and puts forward some developing countermeasure
本文作為國家自然科學基金委員會計劃局軟課題? ? 「國家自然科學基金重大項目資助政策及績效研究」的主要部分，系統地介紹了科技評價及科技管理的相關理論、方法以及國內外研究現狀，在對國家自然科學基金重大項目15年資助歷程回顧的基礎上，從定性和定量的角度，運用科學計量法、案例研究與回溯法等多種科技評價方法，深刻分析了科學基金重大項目的資助政策及管理模式，重點進行了重大項目的資助及產出的計量研究，總結了重大項目的作用及影響，提出了其組織管理的發展對策。This article focuses on the analysis and systematic research of enterprise performance and outlines the flow chart of this project. all the studies are based on the history background and modern reality and are the results of combining the principle of performance appraisal and the requirements of the new economy, here i like to mention some tools adopted in this article : human resource management. organize behavior study, system engineering, finacial and management
本文基於這樣的背景和現實需要，從提高企業的經營效率出發，運用人力資源管理學、組織行為學、系統工程學、財務會計學、管理學等有關知識和理論，在系統化的學習和總結了前人對于績效考評與激勵機制研究理論知識的基礎上，根據新經濟時代企業績效考評和激勵機制的要求與特點，對企業績效與激勵的現狀進行了分析，結合企業的實際對企業的績效考評進行了系統化的全面研究。In recent years, the world of accounting has been researching on the performance appraisal
近年，會計界對公司績效評價的研究逐步升溫，並取得了初步成果。From a departure point of empirical study on the effect of cross - border mergers and acquisitions ( m & as ) on the performance of target firms, this article follows the traditional research pattern, which first reviews the extant empirical researches in this field then introduces the characteristics of foreign acquisitions in china as well as its economic effect. following is the theoretical explanation of the mechanism behind the effect of cross - border m & as on the performance of target firms from the views of fdi, corporate strategy and corporate governance. finally, this article employs the standard event study methodology as well as accounting data analysis to examine the short - term wealth effect and long - term performance of chinese target firms
本文以外資並購對我國目標公司績效的影響為研究出發點進行實證分析，依據傳統的研究思路，首先對現有的經典文獻做了一個簡要的回顧，然後介紹了外資並購我國企業的特點和其經濟效應，接著從國際直接投資、公司戰略、公司治理這三個角度對跨國並購提高目標公司績效的機理進行了分析，為目標公司績效的提高提供了理論依據，最後本文利用標準事件研究法和會計指標法計算出公司的績效指標?累積超額收益率（ car ） 、平均每股收益和平均凈資產收益率，分別從短期和長期分析了我國目標公司的績效。The traditional evaluation system of company performance is based on the financial data and focuses on the financial evaluation such as return on investment, earning per share and so on
傳統的企業效績評價系統建立在會計數據的基礎上，以財務評價為主，如投資回報率、每股收益率等。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。Vfm audit report has been an important part of the supervising system of the parliamentary responsibility. it attracted medium ’ s extensive attention
績效審計報告已成為議會責任監督體系的重要組成部分，並得到了媒體的廣泛關注。But at the same time, performance auditing in our country is at the start stage, performance auditing lacks relative quality control method and system guarantee, and it ’ s very urgent to carry out relative study, so that to learn the other countries ’ experience and apply it, and improve our country ’ performance auditing. this article will make some beneficial attempts, in order to enrich and improve our country ’ quality control theory of performance auditing, and strives to apply the theory in concrete studying
但同時，我國績效審計處于起步階段，績效審計缺乏相應的質量控制手段、方法和制度，急需在相關方面開展理論研究，以便將世界各國的績效審計理論成果和實踐經驗運用於我國的具體的審計實踐中，以提高我國績效審計的社會效益。The external managers are ranked according to their performance against benchmark, and the deviations away from benchmark are tracked and analyzed to determine their effectiveness in generating additional returns from the risks assumed
我們是按照外聘基金經理相對于投資基準的表現來評核它們的成績，並會計算和分析它們偏離基準的程度，以確定它們為爭取額外回報而承擔風險的成效。分享友人