accounting supervision 中文意思是什麼
accounting supervision
解釋
會計監督- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- supervision : n. 監督；管理。 under the supervision of 在…監督下。
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Based on the analysis, it is concluded that the congruous contract between the managers and the manipulative stockholders, shielding of the cpas, the banks and the local government, the passive supervision of the government and the defective corporate governing framework set off accounting fraud of listed companies. at last, it introduces six countermeasures which concern law, regulation, institution building and political institution reform
本文得出結論:大股東與經營者的和謀、注冊會計師（會計師事務所） 、銀行和地方政府對上市公司舞弊者舞弊行為的包庇、政府監管部門的消極監管和上市公司治理結構的缺陷是引發上市公司會計舞弊問題的根本原因，並據此從法律、法規、制度建設、政治體制改革等六個方面提出了治理上市公司會計舞弊的相關建議。 -
The challenge and countermeasures of the overgrowth of virtual economy on accounting supervision
虛擬經濟過度增長對會計監管的挑戰及對策 -
Article 16. the accounting office and accounting personnel of a unit shall exercise accounting supervision over the unit
第十六條各單位的會計機構、會計人員對本單位實行會計監督。 -
Part iii : the first countermeasure : centralized accounting system centralized accounting system is. a new kind of management system of accountant, strengthens accounting supervision, affecting the following internal control system
這樣以來，會計記錄和出納業務就相分離，解決了目前財務管理中所存在的由核算帶來的會計監督問題。 -
However, if an ideal organization form is to be a rational choice of involved agents, it should be a nash ' s equilibrium at least. the government, the regulation and supervision organizations of cpa profession should guide accounting firms " choosing of the organization forms through the change of rules or the players " pay - off of the game
但理想的組織形式要成為相關利益主體的理性選擇，它至少應是一定經濟環境下的一個納什均衡，政府及注冊會計師行業監管部應通過改變博弈規則或相關利益主體的收益函數來引導會計師事務所組織形式的選擇。 -
When handling accounting affairs pursuant to law, an accountant shall be subject to the direction and supervision of managerial officers
前項主辦會計人員之任免，公司章程有較高規定者，從其規定。 -
On the problem of accounting supervision in state firms
國有公司財務監督問題研究 -
Strengthening internal supervision on university finance and accounting
強化高校內部財會監督 -
During the transforming period of economic system, the outer supervision and the binding facilities lag behind, and the management of fund is in chaos, and the accounting information is often false
它是在我國經濟體制轉軌期間，外部監督與約束手段嚴重滯后，預算外資金管理混亂，會計信息失真現象比較普遍的情況下產生的。 -
The preliminary thoughts of operational mechanism of soil and water conservation in shanxi in the early of 21st century are : soil and water conservation ( basic construction project ) has accumulated some experiences, it is a breach of developing modern soil and water conservation and carrying out supervision system of soil and water conservation, it needs to be improved and raised ; the project ' s proportion of soil and water conservation is gradually enlarged, the project investment in the province is about 0. 2 billion yuan ( rmb ) every year, to insist on professional team ' s management and pursue the project ' s accounting system actively ; the peasant households are a main part of harnessing and development, to develop large households of soil and water conservation actively and play their typical and leading role fully ; to grasp the cities ' soil and water conservation well during the period of “ the tenth five - year plan ”, the project investment is inclined round the cities
21世紀初期山西水土保持運行機制的初步設想是：基本建設項目水土保持已積累一定的經驗，它是發展現代水保和實行水保監理制的突破口，要不斷完善提高；項目水保的比重逐漸加大，全省每年立項的投資在2億元左右，要堅持專業隊治理，積極推行項目報賬制；農戶是治理開發的主體，要積極發展水保大戶，充分發揮大戶的典型帶動作用； 「十五」期間也要抓好城市水保，投資項目要向城市周圍傾斜。 -
The arbitration commission shall establish and perfect a financial accounting system according to relevant state provisions in order to strengthen financial management and income / expenditure management and be subject to the supervision of financial, audit, taxation, and price departments
並按照國家有關規定，建立、健全財務核算制度，加強財務、收支管理，接受財政、審計、財務、物價等部門的監督。 -
The sarbanes - oxley act of 2002 has introduced a series of reform in supervision of accounting, independence of auditing, disclosure of financial information, legal liability of security analysts in breaching of laws or regulations
本文運用青木昌彥博弈均衡的制度概念，採用制度因素分析的方法，論證了注冊會計師具有發現和揭露公司財務舞弊的責任。 -
With the aid of theory of collection agency and internal control, and so on, from the two aspects of accounting theory and information supervision, the paper applies comparative verification method and case analysis approach to analyze factors affecting accounting information quality. the paper also presents the corresponding counter - measures to perfect accounting object, strengthen accounting practice standards, enhance punishment, strengthen information regulation and improve the quality of information demand entity
並藉助于委託代理理論、內部人控制理論等，採用對比驗證、案例分析等方法，從會計理論自身及信息監管體制兩個方面，較為深入地剖析了影響會計信息質量的諸因素，並提出了完善會計目標、強化會計行為規范、加大民事處罰、強化監管、提高信息需求主體素質等相應的治理對策。 -
( ii ) it vails to improve accounting information quality and have positive effect on interior control, ( iii ) the function of independent directors is supervision, which has conflict with the function of supervisory board. but it does n ' t mean the wrong of adopting the independent directors system
但是，由於法律只是賦予了監事會有限的監督權力，而沒有罷免、控制董事及其經營者的權力，缺乏足夠的制約董事行為的手段，因此在實踐中， 《公司法》賦予監事會的監督權通常流於形式。 -
Research on the quality attributes of accounting information and its disclosure supervision in capital market
資本市場會計信息質量特徵及披露監管研究 -
Intensifying internal and external supervision and improving legal system is an efficient means to enhance accounting supervision function and its effect
強化內外監督，完善法律體系，是提高會計監督職能、增強會計監督效果的有效途徑。 -
Views on perfecting the accounting supervision system
完善會計監管體系的思考 -
Establishment of financial control and accounting supervision in state - owned enterprises
論構建國有企業財務與會計監督體系 -
The uniform accounting system of the state refers to the system concerning accounting practice, accounting supervision, accounting offices and accounting personnel as well as administration of accounting work which are formulated by the financial department of the state council in accordance with this law
國家統一的會計制度，是指國務院財政部門根據本法制定的關于會計核算、會計監督、會計機構和會計人員以及會計工作管理的制度。 -
Finally, the emphasis on the right of derivative financial products accounting supervision, to ensure the development of a favorable policy environment made some suggestions
最後，著重講述了對衍生金融工具的會計監管，為使其發展有個良好的政策環境提出了一些參考意見。
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