corporate financial system 中文意思是什麼
corporate financial system
解釋
聯合財政系統-
At the same time, in order to get adapted to the market change, improve the competitiveness, reinforce the cohesiveness and maintain the upswing trend, cec should take effective measures, such as to accept new idea and develop the managers " awareness of competitiveness ; reform the selecting and appointing mechanism ; establish a sound compensation system ; improve consumption for the position ; break the dominance of state - owned shareholders on the stock market and improve corporate governance structure ; reinforce the financial supervision on the corporation ; make a full use of restraint effect of competitiveness and reputation mechanism ; build various " golden parachutes "
與此同時， cec在企業經營者激勵與約束方面應採取針對性的措施，通過轉變觀念，樹立市場經濟的競爭意識和產權意識；改革企業經營者的選拔任用方式，積極推進企業經營者管理的市場化進程、建立科學合理的薪酬體系、規范職位消費，實行職位消費貨幣化、調整股權結構，實現投資主體多元化，健全公司法人治理結構、加強企業財務監控和內部制度建設、充分發揮市場競爭機制和聲譽機制對企業經營者的激勵約束作用、設計各種形式的「金色降落傘」等措施的實施，適應市場變化，提高企業核心競爭力，增強企業的凝聚力，保持事業的長盛不衰。 -
Article 1. this method is stipulated according to " financial general rules ", " accounting principles " and " corporate accounting system " in order to regulate corporate financial behaviors and strengthen financial management and economic calculation
第一條：為規范全公司財務行為，加強財務管理和經濟核算，依據《財務通則》 、 《會計準則》和《企業會計制度》特定本辦法。 -
Japan ' s financial system and corporate governance
論日本的融資體制與公司治理結構 -
On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company ’ s earnings to make it more scientific and reasonable. therefore, the thesis will enhance information users ’ comprehensive ability to evaluate the accounting earnings information
本文以現行會計制度下上市公司的會計盈餘信息為基礎，從核心盈餘出發，並結合其他財務信息，在充分反映上市公司盈餘質量本質特性的前提下，運用公司理財學、計量經濟學等方法，對上市公司盈餘質量的傳統評價方法進行修正，使之更為科學合理，從而提高信息使用者對會計盈餘信息的綜合評判能力。 -
The agreed position of the membership of the international monetary fund is that - because for every country, rich or poor, macroeconomic stability is not an option but an essential pre - condition of economic success - it is in the interests of stability that we seek a new rules - based system for the global economy : a reformed system of economic government under which each country, rich and poor, has a responsibility to adopt agreed codes and standards for fiscal and monetary policy for the financial sector and for corporate governance
就國際貨幣基金組織成員位置達成一致目的在於-對每個國家來說，不論是富有還是貧窮-宏觀經濟穩定不是簡單的選擇，而是經濟成功的必要前提。我們為全球經濟尋求全新的基於制度的體系並從穩定中獲益。在經改革后的經濟管理體系下，每個國家，不論窮富，有責任採取公認的財政規范和標準及銀行業和公司管理貨幣政策。 -
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。 -
On a broader scale, since mainland investors have to fully abide by hong kong laws and comply with our existing financial accounting standards, mainland enterprises and management personnel will naturally get better acquainted with our rule of law, legal system and corporate culture. this will also help encourage other mainland enterprises to strengthen their governance standards
除了為香港帶來更多的商機，內地的投資者需要完全遵守香港的法律，及符合現行財務會計標準，促使國內企業及管理人員對我們的法治精神、法律制度及企業文化有更深入的認識，亦有助推動其他內地企業提升他們的管治水平。 -
On the other hand, many business groups have built up the modern enterprise institution, the structures of their corporate governance are nearly perfect and their basic management works have done very well. so optimizing the financial supervision and control system and reinforcing th e inner management of the business groups become more and more important. beyond all doubt, carrying on systemic and overall theoretical research to the above - mentioned problems then announcing the results will produce the enormous social benefits and economic benefits
眾所周知，我國企業集團的組建速度大多較快而整體管理水平卻相對滯后，其間的財務監管和控制工作尤為薄弱，各成員的經營運作與集團財務管理目標經常背道而馳，作為集團公司法人治理結構的重要組成部分與集團財務體制的核心內容，財務監控體系的重要性正引起人們的普遍關注，大力推進和加強企業集團財務監控體系建設無疑具有重大的現實意義和深遠影響；另一方面，隨著我國現代企業制度的逐步到位，相當一部分治理結構較為完善和管理基礎工作比較扎實的企業集團，優化財務監控體系和進一步提升企業集團內部管理水平的呼聲正日漸高漲，毫無疑義，對上述問題進行系統全面的理論研究並將研究結果公佈於眾，必將產生巨大的社會效益和經濟效益。 -
On the base of these, this article introduces the functional supervision, builds the umbrella supervision pattern to realize the rigorous and efficient supervision over the financial holding company in our country. in these chapters, the article discusses the supervision system construction of the financial holding company in china by analyzing the supervisions over the corporate governance structure, capital adequacy, internal trade, and illicit competition. the forth chapter introduces such precaution and rescue measures against risks as market a dmittance, establishment of the " fire wall ", duties that the mother company bears to the son company, and deposit insurance system, puts forward some advises for improvement
在此基礎上提出引入功能性監管理念，構建傘狀監管模式來實現對我國金融控股公司的全面、有效監管，並通過分析對金融控股公司中法人治理結構的監管、資本充足性的監管、內部交易的監管、不正當競爭行為的監管來分析我國金融控股公司監管體制的制度建設；第四章從市場準入、 「防火墻」設置、存款保險制度、控股公司對被控股子公司的責任等方面探析了金融控股公司監管體制下的風險防範與救濟，提出了一些完善的建議。 -
The research on the capital structure is one of the hot issues in the international financial theory fields, but also one of the most controversial issues in finance. as the continuous the perfection of china ' s capital market mechanism and the deepening of financing system reform, the chinese listed companies will have more financing channels to select. the financing structure of listed company presents the multifactor phase. at this time, it is especially important to research the financing behavior and the foundations of decision of china ' s companies. capital structure will influence the distribution of corporate surplus returns, the corporate surplus control power and the corporate managing structure, and finally the value of the company
隨著中國投融資體制改革深化和資本市場機制不斷完善，中國上市公司將有更多的融資渠道可以選擇，公司融資結構呈現出多元化的局面。此時，研究中國公司的融資行為以及決策依據顯得特別重要。因為公司融資結構決策會影響到公司剩餘收益的分配、公司剩餘控制權以及公司治理結構，最後會影響到公司價值。 -
However, under the influence of special historical background, there still exist grave drawbacks in legislation, content, administration, standardized treatment of tax accounting in tax law. with china ' s entry into wto, together with the changes in international income tax system and the corresponding changes in financial accounting system and principles, it is becoming increasingly urgent to improve and perfect chinese corporate income tax system
但是，由於受特殊的歷史背景影響，企業所得稅法律與制度無論從立法規范、內容體系還是在征管體制、稅務會計的規范處理等方面都存在著比較重大的缺陷，特別是隨著中國加入世界貿易組織和國際上所得稅制度與之相應的財務會計制度與準則的變化，使得我國企業所得稅制度的改革與完善日益迫切。 -
Finally, the author makes five responses : bank mergers and acquisitions of strategic investors ; strengthening the financial technology innovation ; using assets securitization technology ; developing vigorously intermediate business ; establishing a " customer - based " management system ; setting up a unique corporate culture
最後，提出了五個方面的對策:銀行並購和引進戰略投資者、加強金融科技創新、運用資產證券化技術、大力發展中間業務、建立「以客戶為中心」的管理體系和創建有特色的企業文化。 -
In the equity value view this paper discovers that the shareholders really bear some financial distress costs. using multielement linear regression to analyze influencing factors of the financial distress costs, the paper discovers the corporate government, corporate characteristic and external environment are obviously relative to the financial distress costs. embarking from the above research conclusions this paper gives some advice that establishing the prediction system of financial distress, and perfecting the mechanism of corporate government and the corresponding law system policy, in order to provide the policy - making reference for distressed companies to get rid of the financial distress or reduce the financial distress costs, promote the sound development of the listed company, and realize the rational distribution of social resources
本文以上市公司為研究對象，將公司因財務狀況異常而被特別處理（ st ）作為企業陷入財務困境的標志，採用經營業績觀對企業承擔的財務困境成本進行考察，發現財務困境不僅給上市公司帶來成本，而且也具有福利效應;採用權益價值觀對權益投資者承擔的財務困境進行分析，發現權益投資者承擔了部分財務困境成本;採用多元線性回歸法對財務困境成本的影響因素進行分析，發現公司治理、公司特質、外部環境參數與財務困境成本有密切關系;從上述研究結論出發提出了建立財務困境預測體系、完善公司治理機制、完善相關法律制度的政策建議，以期能為企業擺脫財務困境、降低財務困境成本提供決策參考，促進我國上市公司的健康發展，實現社會資源的優化配置。 -
The company - subsidiary system derives from the enterprise legal person becomes the investment entity as a shareholder. just as corporate finance management was called manager financial management, the financial management of the parent company toward the subsidiaries was called shareholder financial management ( sfm )
當法人成為出資者時，就出現了母子公司的結構體制，母公司對子公司的財務管理就是出資者財務管理，其核心管理目標是：形成對子公司財務激勵與約束，確保母公司對子公司所出資本保全和增值。 -
The accountancy sector welcomes the government s move to review the tax system and strengthen corporate governance. such positive moves reveals the government s political wisdom and its long - term commitment to sound financial management in the future. a government prepared to battle
會計業界歡迎政府積極檢討稅制、加強公司管治等有遠見的措施，防範于未然，才顯出政府的政治智慧，及對未來的財務管理所作出的長遠承擔。 -
Based on the specific tax system in china, the article focuses on the tax effect on corporate financial policies. it ' s divided into four parts. in the first section, the paper reviews a great deal of relevant literature documented in journals home and abroad
本文以稅收與財務政策之間的關系為研究主線，在學習、總結和吸收國外相關研究成果的基礎上，結合我國稅收制度，研究和探討公司財務政策的稅收效應。 -
The fourth part puts forward suggestions to construct effective corporate governance of scb. considering the fact that it is a special transiting period for china to shift from planned economy to market one, the reform will definitely affect the national financial system, financial market and the socialism market economy as a whole
然後考慮到中國正處在計劃經濟向市場經濟轉軌的特殊時期，四大國有獨資商業銀行是我國金融體系最主要的組成部分，其改革涉及到金融體系、金融市場和整個社會主義市場經濟的穩定運行和發展，目標設計上一定是分階段的、漸進的。 -
In addition, a non - prescriptive, self - regulatory approach is probably the best regulatory mechanism to be adopted by supervising authorities. this paper thus discusses the corporate auditor system of financial holding companies using the methodologies of the sociology of law, the law and economics and the comparative jurisprudence. the first chapter examines the role and the various types of financial holding companies
第一章介紹金融控股公司存在之意義及各種形態，嗣以經濟學中之規模經濟及范圍（疇）經濟理論，就金融控股公司及所屬子公司之組織結構進行編配，使控制、從屬關系在法律的基本架構下，獲得正確的安排，以適當的規模及聚焦專長業務之經營模式，創造利潤。 -
Indeed, china ' s draft bankruptcy law covers such an in - court corporate reorganization system which previously had been omitted. legislation of in - court corporate reorganization system of korea has a history of 40 years the country experienced a massive disposal of companies following the financial crisis in 1997
韓國在1997年的金融危機中積累了很多處理企業破產問題的經驗，特別是經過20世紀90年代以來的多次修訂，已經形成了較為細致嚴密的規則體系。 -
The third part, imagination of restructuring our country financial system to adjust in competition, the country credit union should abandon its corporate quality step by step and develop as a commercial bank of stock system. it should have clearly property right system, establish effective restriction and supervision system, perfect credit system, engage in developing working range, strengthen cultivate person with ability and perfect employment system
重構我國農村金融體系的設想農村信用社在競爭中的調整? ?逐步放棄合作性質，向股份制商業銀行發展，明晰產權關系，建立有效的約束、監督機制，完善信貸制度，積極拓展業務范圍，同時加強人才培養，完善用人機制。
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