public accounting market 中文意思是什麼

public accounting market 解釋
公共會計市場
  • public : adj （opp private）1 公共的，公眾的，公用的；人民的，社會的，國家的；政府的，公營的，公立的。2 （...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • market : n 1 （尤指牲畜和食品的）集市；市場；菜市，菜場。2 需要，銷路；推銷地區。3 市價；行情，市面，市況...
  1. Along with the setting - up of the market economic system of our country, and the diversification of the economic benefit bodies, enterprises and the public need more and more national economic accounting data and its analysis results

    隨著我國市場經濟體制的建立，經濟利益主體多元化，企業和社會公眾從自身利益出發對宏觀經濟核算數據及其分析的需求大量增加。
  2. These measures include : make the system of securities laws to perfect, consummate the institutions of the legal person in the listed companies, base securities regulatory authority to regulate the securities market according to law, maintain order of the securities market and ensure the lawful operation of the same, reinforce continuing disclosure of information and the system of financial and accounting reports, make the listed companies shall immediately submit an ad hoc report on the details of such major event to the securities regulatory authority and to the stock exchanging and the same known to the general public, promote investors consciousness of protecting themselves and consummate the civil litigation mechanism to gain compensation and damages, make use of the press to supervise the stock market and reinforce punishment to the persons who act securities fraud

    在這些原則的指導下，本文提出了一套規制證券欺詐的具體法律措施.包括健全證券法律體系，做到證券欺詐的規制有法可依;完善上市公司的法人治理結構，建立完善的證券監管體系，尤其對證券業協會的性質、功能和職責從法律上給予明確界定以確保充分發揮證券行業的自律作用，最大限強化信息披露責任，嚴格會計制度，力求信度地避免證券欺詐行為發生;強化信息披露貢任，產格會計刷度，刀水侶息準確，披露及時;增強廣大中小投資者的自我保護意識，完善賠償訴訟機制;依法賦予新聞媒體輿論監督權，充分發揮新聞媒體監督作用;深入研究證券欺詐者心理規律，加強法律懲治力度
  3. Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation

    但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。
  4. The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years

    本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。
  5. But the problem in disclosure of accounting information, especially false accounting information still is the primary problem which effect sound development of the security market. in my opinion, that problem in accounting information disclosure of public company emerges in an endless stream and remains incessant after repeated prohibition is because of many reasons

    但是，近年來接二連三曝光的紅光實業、鄭百文、銀廣夏等公司的重大信息披露問題尤其是蓄意的虛假信息披露問題，仍然是影響證券市場健康發展的首要問題。
  6. Topics include : prospect theory, biases in probabilistic judgment, self - control and mental accounting with implications for consumption and savings, fairness, altruism, and public goods contributions, financial market anomalies and theories, impact of markets, learning, and incentives, and memory, attention, categorization, and the thinking process

    主題包括：前景理論，概率判斷偏差，自控和心理會計及其對消費和儲蓄的意義，公平，利他，公共物品的貢獻，金融市場異常及理論，市場影響，學習，誘因，記憶，注意力，分類，以及思維過程。
  7. With the perfection of the market economic in china and reformation of share - holding mechanism and the security market, the tendency of the listed companies to conduct earnings management is becoming stronger and stronger, since the accounting reports of the listed companies have to be disclosed to the public, the accounting information reflected in the reports will have a wide and profound influence on the information users

    而證券監管部門和企業的投資人、債權人等利益相關方對企業實力和發展能力的評估往往又以企業的盈餘水平為基準，因此，企業尤其是上市公司進行盈餘管理的行為取向也更為強烈。由於上市公司的會計報表要向社會公眾公開，並且其會計信息所影響利益相關人的范圍相當廣泛。
  8. 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
  9. The more developed the market economy is the more important the role of auditors becomes. as a key element of the social structure, the public accounting profession must make great effort to strengthen her standing in meeting the increased demands of the public

    審計因市場經濟發展的需要而產生，必須不斷適應經濟發展所帶來的變化，滿足社會為其提出的新的要求，扮演好自己的社會角色。
  10. The accounting information of listed companies which becomes available through public disclosure appears on the capital market in the form of " common commodity ", is an important prerequisite for it to serve as a guide to capital flow and resources allocation

    上市公司的會計信息經過公開披露，以「公共商品」的形式出現在資本市場上，成為引導資本流動和資源配置的重要前提。
  11. But the reason mentioned below is the most basically. the listed company lacks the pressure practiced by investor from the outside ; there are serious blemishes in corporation manage construction of listed company ; the frustration of certificated public accountant ' s audit direct ; accounting standard is not perfect ; local government and supervisal section " s consent and support. the stock market have no strictly supervision and severe punishment

    第三，從上市公司利潤操縱的成因看，上市公司利潤操縱是多方面原因造成的，但從根本上說至少有以下六方面的原因：上市公司缺乏投資者實施的外在壓力；上市公司法人治理結構存在嚴重的缺陷；注冊會計師審計監督機制的失效；會計法律規范不完善；地方和部門局部利益的驅使；證券市場監管不嚴懲罰不力。
  12. In chinese stock market there are a variety of falsification and breach of faith which result in belief crisis. now is the situation that the regulator, the public companies, the financial intermediaries and the investors will have no faith in each other. on june 6th, 2005 the shanghai composite index fell below 1000. during four years bear market investors have losed almost $ 1, 000 billion, and the heavy loss gives us a lesson that the stock market must build on the foundation of credit. the non - tradable shares is a big barrier. now we are sweeping off the barrier and cherish a open, fair and justicial stock market. to make a sound foundation for the stock market the key is to rebuild the credit of the market, including the credit of the regulator, the redit of the public companies, the credit of the financial intermediaries and the cultivation of the credit culture. this paper profoundly analyses the credit environment of the chinese stock market by the use of credit theory, pointing out that the reason accounting for the lack of credit of the chinese stock market is the unclearly established ownership of the property rights. another reason is that the regulator makes his credit destroyed when he is sustaining the public companies. how to improve the credit environment of the chinese stock market

    但真正要重建中國證券市場，關鍵還在於重建市場信用，包括政府信用、上市公司信用、中介機構信用、以及由全體投資者參與的信用文化培育。本文在研究信用理論基礎上，深入研究中國證券市場信用現狀，指出中國證券市場信用缺失的根本原因是上市公司產權不明晰、政府為了維護國有控股上市公司的利益使自身信用一再遭到破壞，同時沒有有效的失信懲罰機制。對于如何改善中國證券市場的信用狀況，研究表明:重建證券市場信用，必須首先改革國有資產管理體制，使政府擺脫與上市公司的利益糾葛，從而政府成為中立的裁判者。
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