證券特徵線 的英文怎麼說
中文拼音 [zhèngquàntèzhǐxiàn]
證券特徵線
英文
scl security characteristic line- 證 : Ⅰ動詞（證明） prove; verify; demonstrate Ⅱ名詞1 （證據） evidence; proof; testimony; witness 2 （...
- 特 : Ⅰ形容詞（特殊; 超出一般） particular; special; exceptional; unusual Ⅱ副詞1 （特別） especially; v...
- 徵 : 名詞[音樂] （古代五音之一 相當于簡譜的「5」） a note of the ancient chinese five tone scale corre...
- 線 : 名詞1 （用絲、棉、金屬等製成的細長的東西） thread; string; wire 2 [數學] （一個點任意移動所構成的...
- 證券 : bond; security; negotiable securities
- 特徵 : characteristic; feature; properties; aspect; trait
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Grounded on analysis to the supervisory and regulatory practice in the usa, hong kong, common wealth and some other countries or distracts, the article holds the opinion that, to realize supervision to the deeds of stock market manipulation, the special entity shall be granted comparatively abroad and flexible power to stipulate regulatory rules and executory power that can provide regulators system and means to exert its professional supervision beforehand and its regulation in time. based on the above construe, with a view of the status in quo in our country, the article concludes on possible, approaches and ways for our country to consummate our supervision and regulation of stock market manipulation
股票市場操縱行為的上述特徵使許多特定行為在不同時期、不同市場以不同形態出現，許多操縱行為與合法行為之間的界線不斷變化，基本的證券立法不可能對全部的操縱行為進行詳細規定，必須依賴監管者發揮其專業監管能力，正確處理保護投資者利益和維護市場有效性之間的，他們在2003年7月初步完成了題為（ （ whatw0rksinsecuritieslaws ） ） （ nberw0rkingpaper9882 ， july2003 ）的研究報告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。Scl security characteristic line
證券特徵線
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