重大信息披露 的英文怎麼說

中文拼音 [zhòngdàxìnxīpīlòu]
重大信息披露 英文
material information disclosure
  • 重 : 重Ⅰ名詞（重量; 分量） weight Ⅱ動詞（重視） lay [place put] stress on; place value upon; attach im...
  • 息 : Ⅰ名詞1 （呼吸時進出的氣） breath 2 （消息） news 3 （利錢; 利息） interest 4 [書面語] （子女） on...
  • 披 : 動詞1 （覆蓋或搭在肩背上） drape over one s shoulders; wrap around 2 （打開; 散開） open; unroll;...
  • 露 : 露動詞[口語] （顯露; 表現） reveal; show
  • 重大 : great; weighty; major; significant; important; grave; serious
  • 披露 : 1. （發表; 公布） publish; announce; make public 2. （表露） reveal; show; disclose
  1. In order to solve these problems, this article provides some measures : standardizing listed company ' s action of buying and displacing assets, implementing " three depart " strictly, choosing a satisfied big shareholder and encouraging strategic m & a, probing the credit standing strictly and examining hypothecated loan of the new big shareholder, improving the system of disclosure of information, changing the pattern of major shareholders dominating company, promoting the listed companies governance structure and protecting the lawful rights and interests of small and middle investors

    針對這些問題，筆者提出了解決的對策：規范上市公司購買、置換資產行為、嚴格實行三分開；在並購重組過程中，引進選好大股東，鼓勵戰略性並購；對新的大股東應嚴格資信調查和對貸款質押的審查，確保付款及時到位；完善信息披露；改變一股獨大的格局；完善上市公司法人治理結構，切實保護中小股東利益。
  2. The term " materiality " in information disclosure system is discussed in chapter ii

    第二章探討信息披露制度中的重大性標準。
  3. Owing to institutional, cultural, social and policy - triggered factors and the resulting opportunistic motives of organizations and individuals, there are abundant behaviors breaking laws and violating discipline, such as misrepresentation, earnings management, purchased auditing, fraudulent auditing, false information transmission, insider trading and etc, in the process of information transmission in china ' s securities market. as the result, market efficiency is undermined, both interests and confidence of investors are impaired

    由於機構和個人的機會主義動機及其背後的經濟制度因素、歷史文化因素、社會因素、政策性因素等誘因，我國證券市場信息披露、信息傳遞和信息運用過程中存在著比較嚴重的虛假陳述、盈利操作、購買審計、審計舞弊、虛假或不實信息傳遞、內幕交易等利用不對稱信息優勢謀取私利的違法違規行為，證券市場有效性大大降低，投資者（尤其是中小個人投資者）的利益受到侵害，投資者對證券市場的信心開始動搖。
  4. Any information which is by nature confidential ( for example, because its disclosure would be of significant competitive advantage to a competitor or because its disclosure would have a significantly adverse effect upon a person supplying the information or upon a person from whom the supplier acquired the information ), or which is provided on a confidential basis by parties to an investigation shall, upon good cause shown, be treated a such by the authorities

    任何原屬機密性質的信息（例如，由於信息的披露會給予一競爭者巨大的競爭優勢，或由於信息的披露會給信息披露者或給向信息獲得者提供信息的人士帶來嚴重不利影響） ，或由調查參加方在保密基礎上提供的信息，主管機關應在對方說明正當原因后，按機密信息處理。
  5. On the relativity of the major information revelation of the on - market companies and the unusual stock fluctuation

    上市公司重大信息披露與股價異動的相關性研究
  6. But the problem in disclosure of accounting information, especially false accounting information still is the primary problem which effect sound development of the security market. in my opinion, that problem in accounting information disclosure of public company emerges in an endless stream and remains incessant after repeated prohibition is because of many reasons

    但是，近年來接二連三曝光的紅光實業、鄭百文、銀廣夏等公司的重大信息披露問題尤其是蓄意的虛假信息披露問題，仍然是影響證券市場健康發展的首要問題。
  7. In information disclosure, the criterion determining the material of information is a difficult issue in legislation and practice of every country

    在信息披露中，確定信息的重大性標準是各國立法和實踐中的難題。
  8. To the fullest extent, the misrepresentation refers to the behavior violating the obligation of the disclosure, yet only the misrepresentation with materiality results in the loss the investors

    證券不實陳述廣義上指在證券市場上違反信息披露義務的行為，不實陳述應當具有「重大性」 。
  9. The second chapter talks about financial report information outside report. at first talks about different account policy, different account standard " s influence on list corporation account information, the typical example is our b share list corporation account information has difference because of adopting our homeland account standard or international account standard. all indicate the importance and necessity of the information outside report ; because our list corporation is originated from the former state owned enterprises, associated transaction is frequent, talks about our list corporation associated transaction shortage, then compares the difference on associated transaction information exposure, at last analyses the exposure difference between our list corporation and american list corporation

    首先探討採用不同會計政策、不同會計準則對上市公司會計信息的影響，典型的例子為我國發行b股上市公司由於分別採用國內準則、國際準則，會計信息便有較大的差異，說明表外信息的重要性和必要性；再針對我國上市公司大都從原國有企業改制而來，關聯交易頻繁，闡述了我國上市公司關聯交易方面存在的弊端，然後對關聯交易信息披露的國內外差異進行比較，最後以ibm公司2000年年報為例，分析了我國上市公司按照國內會計準則披露的內容與美國上市公司按照美國會計準則披露的內容相比有何差異。
  10. The objective innovation suggests the financial management objective system that includes the total objective - economic value added rate and the subsidiary objective such as the optimum of cash stream the optimum of capital profit rate the optimum of allocation value added rate ; the conception innovation of financial management builds the financial management conception system that revolve around the maximum of economic value added rate objective, which includes objective judgment conception. legal conception and moral conception system ; the method innovation of financial management offers five developed technologies of financial management that includes network finance, financial reproduction tactics financial resource planning financial project and financial strategy ; the institution innovation of financial management designs the institution structure of financial management with the enterprise financial management content and financial subjective behavior from the decision of innovation principle, as well as mentions the concrete content of financial institution innova tion ; the content innovation of financial management highlights adjusting the point of financing management and investment management transforming the objective of inventory management reforming the model of profit allocating improving the level of risk management promoting the financial analysis and appraisal system

    財務管理目標創新探討了以經濟增加值率最大化為總目標，輔之以現金流量最優化、資金利潤率最優化、分配增值率最優化分目標的目標體系；財務管理觀念創新構建了以經濟增加值率最大化目標為核心觀念、包括客觀判斷觀念、法律觀念和道德觀念的財務管理觀念體系：財務管理方法創新提出網路財務、財務再生策略、財務資源規劃、財務工程、財務戰略五種先進的財務管理方法技術：財務管理制度創新從確定創新原則入手，分別按企業財務管理內容和財務行為主體進行財務管理制度的框架設計，並從財務融資機制創新、激勵與約束制度創新、財務信息披露制度創新四個方面說明了財務管理制度創新的具體內容；財務管理內容創新強調調整籌資管理與投資管理的重點、轉移存貨管理目標、變革利潤分配模式、提高風險管理水平、改進財務分析和財務評價體系。
  11. Lastly, in view of the strong preference for equity financing and the irrationality of equity structure of the china ’ s listed companies, this thesis proposes the following constructive suggestions : 1. strengthen the construction of basic regulation systems ; 2. enhance the independence of the board of directors ; 3. highlight the function and independence the supervisory board ; 4. encourage merger and acquisition of china ’ s listed companies ; 5. enlarge institutional investors ; 6. improve the transparency and disclosure of accounting information

    最後本文根據中國目前的市場環境特徵，即上市公司強烈的股權偏好和股權結構的不合理，提出了幾點建議： 1 、加強基本制度建設； 2 、提高董事會的獨立性； 3 、加強監事會的職能與獨立性； 4 、鼓勵上市公司的並購重組； 5 、推進機構投資者隊伍的壯大； 6 、加強和改善信息披露。
  12. While perfecting the legal system of securities investors " protection three aspects should emphatically be paid attention to : first, strengthening information disclosure system is the basic prerequisite of investors protection. perfecting information disclosure system in china should accord with the true quality, comprehensive quality, legality quality and quality of reliability and easily solving ; second, perfecting the structure of managing of company, improving the structure of stock of company, widening the structure of stock of company, widening the bottleneck that the board of directors worked, developing the organization investor energetically ; third, perfecting the system of civil liability and its realization mechanism of securities market

    完善我國證券投資者保護法律制度應著重從三方面進行：一、強化信息披露制度是投資者權利保護的基本前提，應依據真實性、全面性、及時性、適法性、易得易解性原則來完善我國的信息披露制度；二、完善公司治理結構，改善公司股權結構，拓寬董事會運作的瓶頸，大力發展機構投資者；三、完善證券市場民事責任制度及其實現機制，應對民事責任作出具體規定，突破現有訴訟機制，引入「訴訟擔當」制度。
  13. Information disclosure of commercial banks means that some major information reflecting the operating status of commercial banks such as financial statement, all sorts of situations of risk management, company operation, annual report of important issues are made known to the public by commercial banks actually, exactly, timely and integrally

    商業銀行信息披露是指商業銀行依法將反映其經營狀況的主要信息，如財務會計報告、各類風險管理狀況、公司治理、年度重大事項等真實、準確、及時、完整地向投資者、存款人及相關利益人予以公開的過程。
  14. Finally, after a simple analysis and discussion about causes of the problem, it is pointed out that excessive noise trading is inevitable if given unsymmetrical information, and the issues of information release from listed companies should be emphasizly supervised and inspected at present, and reform towards the system of state - owned equity should be processed in pursuit for an ultimate settlement of the problem in a reasonable manner from the long - run term

    最後，論文對股價大幅波動問題的成因進行了分析探討，指出在股市信息嚴重不對稱條件下會出現股價大幅波動問題的必然性，認為在目前條件下的監管取向應把上市公司的信息披露問題作為監管重點，從長遠來看，則是進行產權制度改革，解決國有股「一股獨大」這一根本問題。
  15. Lastly, it analyses the management methods of credit risk, market risk and operation risk of our commercial banks : in the section of the credit risk, it begins with risk recognition, introduces the difficulties of establishing the internal ratings - based approach of our commercial bank and puts forward the management thinkings from the five respects : the setup of irb, credit culture establishment, the modification of information announcement, the innovation of credit management tools and improvement of the capital adequate rate. in the section of market risk, it introduces the reason of strengthening its management of the whole world and our country, analyses the most important method - var and then discusses its operation inour country commercial banks. in the section of the operation risk, it defines the internal meaning, analyses the different measure means, points out current pressure of our commercial bank ' s facing and finally proposes the rightful operation risk management tactics combining the actual situation of our country

    首先是對新協議本身的研究，介紹了巴塞爾協議的邏輯演進、新協議的主要內容及主要特徵；其次從最低資本要求、監督部門的監督檢查和市場約束三大支柱入手，分析新協議對我國商業銀行風險管理可能產生的不利影響；最後分析了新協議框架下我國商業銀行信用風險、市場風險和操作風險的管理思路：信用風險部分從對其的識別分析入手，介紹了我國商業銀行建立內部評級法的必然性，最後從內部評級體系的構建、良好信用管理文化的建立、信用風險的信息披露改進、信用管理工具創新和提高資本充足率、構建統一的風險管理組織結構六個方面提出了我國商業銀行信用風險的管理途徑；市場風險部分介紹了全球以及我國加強其管理的原因，對當前市場風險管理的主流方法? ? var方法進行了詳細的闡述，並進而對var方法應用於我國商業銀行市場風險管理中的若干問題進行了探討；操作風險部分在正確界定其內涵的基礎上，重點分析了各種計量方法，並指出現階段我國商業銀行加強操作風險管理的緊迫性，最後並結合我國的實際情況提出了合理的操作風險管理策略。
  16. First is the restriction of company law about the related transactions, brings up policies ideas about amending company law through drawing lessons from legislation experience of the western countries. next is the restriction of negotiable securities law about the related transactions, brings up policies ideas about amending negotiable securities law. finally, brings up to coordinate the conflict in the law items, and to strengthen the connection of the legal rules

    首先是我國上市公司關聯交易的公司法規制，借鑒西方國家關聯交易立法經驗，提出了修訂我國《公司法》的立法建議：拓展公司法調整對象，突破公司法立法原則，重新構架公司法制度安排，北方工業大學學位論文從事前保護和事後救濟兩方面確立了一系列旨在保護上市公司中小股東及債權人利益的制度：然後是我國上市公司關聯交易的證券法規制，提出了修訂我國《證券法》的立法建議：明確規定加公司關聯蝎的信息披露制度；最後，提出應協調法律條文的沖突，加強法律規范的銜接。
  17. To standardize accounting practice and information disclosure regulation will contribute to provide true useful informations for needers, ensure the benefit of large investors and propel listed company ' s asset reorgnization to develop heathly

    通過規范資產重組會計實務和信息披露，向信息需求者提供真實、決策有用的信息，保護廣大證券投資者的利益，促進上市公司資產重組健康地發展。
  18. The paper comprises of two sections. the first section is brief introduction to the theories related to information disclosure, including information theory, principal - agent theory, economics of information, efficient capital market hypothesis, accounting theory. the second section is the special research of organization, demonstrating how to construct information disclosure system from the participator ' s aspect

    論文主要包括兩大部分，第一章和第二章是文獻評述與基本理論研究，第三章到第六章是實務改革專題研究，具體而言，論文研究重點及作者的主要貢獻在於：其一，論文試圖回答「是什麼? what 」的問題，即何為信息披露制度框架。
  19. Therefore, the research on how to improve the quality of the listed companies " accounting information is an important issue between academic and practical area. but the quality of the accounting information disclosure is the result of iterative game and mutual act between supply and demand sides. the supply and demand contradiction of accounting information is a major factor to the quality

    因此，研究如何改善我國上市公司會計信息披露質量不僅成為實務界，也是決策部門和學術界所關注的重大課題，而會計信息披露質量是在政府干預下會計信息供求雙方反復博弈、共同作用的結果，會計信息的供求矛盾是影響會計信息披露質量的一個主要因素。
  20. There are also some abnormity in nowadays security market in chinaserious systematic risk embodied by abnormal fluctuating of stock price ; market maker " manipulating prevail on the background of imperfect information reveal system and regulation system ; market credit and interests and confidence of public investors impaired by the outstanding nonsystematic risk of individual stock

    分析我國證券市場發展現狀，股市價格的異常波動幅度體現了嚴重的系統風險，在信息披露制度很不完善、監管體武漢理工大學碩士學位論文制不夠健全的背景下，流行「莊家」炒作行情，個股的非系統性風險非常突出，傷害了市場信用和公眾投資者的利益和信心。
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