institutional accounting 中文意思是什麼
institutional accounting
解釋
機關會計, 事業會計- institutional : adj. 1. 慣例的，規定的，制度上的。2. 公共機構的，社會事業性質的〈尤指慈善事業機構〉。3. 〈美國〉【廣告】主要為建立公司產品聲譽而創招牌的。adv. -ly
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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The author takes the views that conservatism is the representation of protecting and balancing the benefit of the proprietors of the property rights of accounting information, conservatism convention is the outcome of the institutional change of the property rights of accounting information, the inspiration of conservatism ' s innovation comes from the institutional change of the property rights of accounting information and its innovation, moreover, from the perspectives of the theory of agent - principal, since the choosing of conservative accounting polices must be provided with some economic consequences, the pursuing of economic benefits by different properties makes conservatism has its realistic conditions and objective factors that make it exist
本文經過論證認為：謹慎性原則是保護和均衡會計信息各產權主體利益的重要體現，謹慎性慣例的產生是會計信息產權制度變遷的產物，其發展動因來自於會計信息產權制度的變遷及其發展變革；另外，從委託代理理論的角度來看，在信息不對稱的現實情況下，謹慎性會計政策的選擇必然會具有一卜加沈運學院mi ：學位淪上摘真定的經濟後果，各個利益關系主體對于相關利益的追求使得謹慎性原則有了其存在的現實條件或客觀因素。 -
This thesis expounds the problems about conservatism principle ' s inspiration of innovation and the factors that make it exist from the perspectives of the property right of accounting information and its institutional changes and the theory of agent - principal
會計信息的產權理論和委託代理理論分別為本文提供了論證了謹慎性原則的發展變革動力及其得以存在的客觀因素等問題的理論依據。 -
After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change
但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革，如：改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等，現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題，迫切需要對預算會計制度進行進一步修改和完善。 -
As a organization of financial work based on computer network, centralized financial accounting and management is not only tried by many corporation groups, but implemented by many administrative and institutional units
集中財務核算和管理（本文簡稱集中財務）作為一種基於計算機網路的財務工作組織，不僅企業集團在嘗試，而且許多行政事業單位也在熱衷推行。 -
A cost accounting system in the education of institutions of higher learning is the scientific basis of the state ' s formulating standards for financial allocation and tuition collection and reasonably establishing a cost - sharing mechanism in higher education, is an effective way for colleges and universities to strengthen the management and use of educational resources and enhance the effects of school running, is the necessary prerequisite for the institutional reform of higher education and is the important grounds for the higher - learning institutions to decide on their scales of school running
摘要高校教育成本核算是國家制定撥款標準和學費標準、合理建立高等教育成本分擔機制的科學依據，是高校加強教育資源管理和利用、提高辦學效益的有效途徑，是高等教育體制改革的必然要求以及高校確定辦學規模的重要依據。 -
At the present stage, chinese futures brokerage firms have a large number of internal and external problems, especially on unsuitable institutional criterions referring to finance, accounting and tax. futures brokerage firms should set up industrial standards of their own
發展至今，現階段中國期貨公司存在大量的內部問題和外部環境問題，尤其在財務、稅收等方面適用制度準則不當，應該建立期貨公司自己的行業標準。 -
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。 -
The non - circulating characteristics of the state - owned shares, the state - owned institutional shares and the corporate shares, accounting for about two thirds of the total shares, artificially cause the contradiction between supply and demand of the shares and lead to the deficiencies of the stock market ’ s function. as a result, the liquidity, which is an important feature of the effective market, loses its function of resource allocation
在我國股票市場中，占股份總數大約三分之二的國家股和國有法人股不能上市流通，人為地造成股票市場的供求矛盾，這種股份的流動性分裂現象，即股權分置現象，導致了我國股票市場功能的缺失，使得作為有效市場重要特徵的流動性失去了其資源配置手段的作用。 -
This paper. firstly, analyses the present situation and objective correlative and harm of the inauthenticity of accounting information through real datum and cases. secondly, based the formation motivation and mechanism in principle, the paper indicates the insufficiency about property rights structure, corporate governance structure, control, punishment and theirs influence on the quality of accounting information. finally, drawing experience and lessons from some developed countries, it makes point that includes institutional innovation of property rights and corporate governance, ruling by law, enforcing fidelity with education
首先，本文通過客觀的數據與現實的案例，對會計信息失真的現狀、具體表現及其危害性進行分析；其次，從理論上研究其形成的動因和機制，並據此說明有關上市公司產權結構、治理結構、監督機制、懲罰機制等幾個方面的缺陷與不足及其對會計信息質量的影響；最後，在借鑒美國、日本、德國等經濟發達國家的經驗教訓的基礎上，相應地提出了產權結構制度創新、治理結構制度創新、完善社會機制系統、依法而治及加強誠信教育等治理對策。 -
The enterprise accounting system officially issued by the ministry of finance on december 29, 2000 effectively coordinates the chinese accounting system and international accounting practice and fully embodies the containment of the institutional distortion of accounting information
摘要財政部於2000年12月29日正式發布的《企業會計制度》對中式會計制度與國際會計慣例進行了有效接軌，充分體現了對會計信息制度失真的歇制。
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