hire statement 中文意思是什麼
hire statement
解釋
租金單-
This text mainly in voles the following aspects, including the inquiry into " double hire system " in primary and junior high schools and the study of the necessity of the educational system reform, the theoretical foundation of employing this system and the thought it arouses. this text combines theory with practice and gives a more systematic statement and research. it tries to offer a kind of practical method for the reform of employing system in the primary and junior high schools under the rule of competition
本文對中小學教師「雙聘制」的探討與研究主要以教育體制改革的必然性、實施「雙聘制」的理論基礎及實施「雙聘制」所引發的思考等幾方面內容，理論聯系實際，進行了比較系統的論述與研究，試圖為中小學教師任用制度改革提供一種競爭原則下的操作模式。 -
In 2002, professor ronen proposed a new concept ? financial statement insurance. under financial statement insurance system, listed companies no longer hire accounting firms to conduct financial statement audit, but rather purchase a kind of insurance ? financial statement insurance from insurance companies. these insurance companies then will audit the listed companies and decide the insurance fee and insurance rate according to risk assessment. additionally, loses to investors, which are caused by fraudulent or inadequate statement, should be afforded by the insurance company
在財務報表保險制度中，上市公司不再直接聘請注冊會計師對財務報表進行審計，而是向保險公司投保財務報表保險，保險公司聘請注冊會計師對所投保的上市公司進行審計，根據風險評估結果決定承保金額和保險費率，對因為財務報表的不實陳述或漏報給投資者造成的損失，由保險公司負責向投資者進行賠償。
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