financial accounting for managers 中文意思是什麼

financial accounting for managers 解釋
經理人財務會計
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • for : FOR f o r ＝ free on rail 【商業】火車上交貨（價格）。1 〈表示目標、去向〉向，往。 leave [sail] f...
  • managers : 管理者
  1. This article has adopted katherine schipper ' s definition of earnings management, that is, earnings management is a process that managers control the financial statement on purpose within the limit of accounting standards for personal profit

    本文採用了katherineschipper對于盈餘管理的定義，指出盈餘管理是企業經理人為了獲取私人利益，在會計準則允許的范圍內，有目的地控制對財務報告進行的過程。
  2. Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. for example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose

    因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業
  3. The ever - changing nature of business and the financial sector has made it increasingly important for senior managers to have a clear understanding of the theory and practice relating to accounting and finance

    商業與金融領域的常變性使得高層管理者清楚理解有關會計與金融的理論與實踐變得越來越重要。
  4. Article 63 any issuer, underwriting security company that has false recordings, misleading statements or major omissions resulting in losses of investors in securities trading in announcing the prospectus, measures for the raising of corporate bonds, the financial and accounting report, the listing reporting document, annual report, mid - term report, interim report, the issuer, underwriting security company should bear the responsibility for compensation, and the issuer, directors, commissioners and managers of the underwriting security company held responsible should bear joint responsibility for compensation

    第六十三條發行人、承銷的證券公司公告招股說明書、公司債券募集辦法、財務會計報告、上市報告文件、年度報告、中期報告、臨時報告，存在虛假記載、誤導性陳述或者有重大遺漏，致使投資者在證券交易中遭受損失的，發行人、承銷的證券公司應當承擔賠償責任，發行人、承銷的證券公司的負有責任的董事、監事、經理應當承擔連帶賠償責任。
  5. As the new economy is coming, managers make great efforts to be in the ascendant by advanced theory & methods in field of management. in fact, all competitive ways can be said in a word - the competition of stratagem, strategic management have gradually become a guide of long - term development and concrete business for a enterprise, which needs a lot of management accounting " s message including inner & outer 、 financial & inf inancial 、 absolute & opposite 、 historical practical, so the enterprise can confine the operation 、 found the strategic target 、 constitute the stratagem, implement the stratagem, evaluate the strategic achievement and adjust the stratagenio as a matter of course, strategic management is crying for strategic management accounting, which is the reason that management accounting is evolving into strategic management accounting. this is the academic base of setting up strategic management accounting

    新經濟浪潮下，管理者以不同的管理概念和方式打造領先優勢，所有激烈的競爭形式實際上都可歸結為戰略的競爭，戰略管理逐漸成為企業長遠發展和具體的業務目標確定的指南，在確定業務范圍、建立戰略目標、制定戰略、貫徹和執行戰略、評估戰略業績以及進行戰略調整的過程中，需要大量的內部和外部的、財務和非財務的、絕對和相對的、歷史和現實的管理會計信息，也由此產生了對戰略管理會計的迫切需要，這正是管理會計向戰略管理會計階段演變的原因和實施戰略管理會計的意義所在，也是建立戰略管理會計的理論基礎。
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