控制公司會計 的英文怎麼說
中文拼音 [kòngzhìgōngsīkuàijì]
控制公司會計
英文
controlling-company accounting- 控 : 動詞1 (告發;控告) accuse; charge 2 (控制) control; dominate 3 (使容器口兒朝下 讓裏面的液體慢...
- 制 : Ⅰ動詞1 (製造) make; manufacture 2 (擬訂; 規定) draw up; establish 3 (用強力約束; 限定; 管束...
- 公 : Ⅰ形容詞1 (屬于國家或集體的) state owned; collective; public 2 (共同的;大家承認的) common; gen...
- 司 : Ⅰ動詞(主持; 操作; 經營) take charge of; attend to; manage Ⅱ名詞1 (部一級機關里的一個部門) dep...
- 會 : 會構詞成分
- 計 : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
- 控制 : control; dominate; regulate; govern; manage; check; cybernate; manipulate; encraty; rule; rein; c...
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In the years of errors and corrections respectively, through the empirical analysis on stockjobbing amount and price, it researches there ' s no difference on studied sample and control sample in appointed areas, and the investors of our securities business have no specially attention on these information. on the other word, we validate the corrections of accounting errors have no market conductibility. later, it analysis the reasons
分別在會計差錯的發生年度和差錯的更正年度中,通過測試和控制樣本的股票交易量、平均超額收益率和累計超額收益率在報表公布日前後各30天的時窗內的檢驗,說明我國證券市場的投資者對這類信息未予以特別關注,即我國上市公司的會計差錯及其更正行為不具有市場傳導效應,並進一步從理論上分析了這種現象產生的原因。Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies
摘要子公司的財務控制問題日顯突出,解決的對策是:建立科學的子公司股權控制結構;加強對子公司進行授權控制;建立科學的責任預算制度;制定科學的財務報告制度;利用現代化的信息網路系統,建立經營業務結算網、會計核算網和網上銀行結算系統;完善對子公司的考核指標體系;向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計,實現對子公司的財務監督。Company was set up in 1997, as a high - tech enterprise with ability of reserch, development and manufacture, it was set up for limited company in 2006, and has passed iso9001 : 2000 quality adminis - tration system certification. company have professional works, excellent process equipments, perfect checkout apparatus, and produces all sorts of premanent magnetic chuch, electro magnetic chuch, rectiffication ` s manipulator and magnetic removal with adwantages of advanced designment, long longevity, big suction and small remanence. the quality has passed the certification of china quality test association and china quality indemnify center
公司成立於1997年,是一家集科研開發生產為一體的高科企業, 2006年組建為有限公司,並通過iso9001 : 2000質量體系認證,公司擁有專業的技術人員,精良的加工設備,完善的檢測儀器,所生產的各種永磁吸盤、電磁吸盤、整流控制器、退磁器等磁性工具,具有設計先進、壽命長、吸力大、剩磁小等特點,質量通過中國質量檢驗協會,中國質量保障中心認證。Try to discuss on company administering and accounting control
試論公司治理與會計控制Administrative structure and accounting control of enterprises
公司治理結構和會計控制觀Ensure division compliance with corporate accounting control policies and procedures
確保子公司嚴格遵從總公司的會計政策和控制流程。The second part analyses the problems of china ' s corporate internal monitoring mechanism, i. e. discusses the problems in law and running of the director board monitoring and the inspector board monitoring
第二章分析了我國現有公司內部監控制度,即董事會監督和監事會監督在制度設計和實踐中存在的問題。The establishing and perfecting of inner - control - system is of great significance to improving the present situation of inner - control in the circle of the press, ensuring the quality of accounting information, perfecting corporate management and information - disclosing system and protecting the lawful rights & interests of investors and the effective operating of the capital market
摘要內部控制的建立與完善,對于改善我國報業集團的內部控制現狀,保證會計信息的質量,完善公司治理和信息披露制度,保護投資者的合法權益和資本市場的有效運行等,有著非常重要的意義。This study aims to research control theory of management accounting, and combine idiographic characteristic of guangdong telecom co ( gdtc ). and how to setup effective management control accounting system and carry out effectively it in the full of market competition future
本文的目的是通過研究管理會計的控制理論,結合廣東電信公司的具體特點,建立適合其自身的管理控制會計系統,提高經營管理效率,以適應未來市場競爭和有效實施戰略目標。The focus of the thesis consists in the 5th chapter, in which the author brings forward four conclusions : set up the four - level budget structure : budget management commission, comprehensive budget department, budget chargeable department and budget responsibility center
本文的創新之處是實踐性、針對性較強,對sr發電公司委託代管和控股經營模式下的預算管理問題進行了改進探討,運用了責任會計理論,將預算管理與資產經營責任制結合起來。Based on the requirement of high - quality accounting information, this paper provide comparative analysis among three common consolidation theories, then put forward suggestion on consolidation theory selection
合併范田涉及到合併會計報表的會計上體問題。一般認為,凡是具有控制與被控制關系的公司才需要納入合併報表的范圍。Secondly, he should analyse value structure of corporation ' s basic operation and reengineer account system that can provide entire and accurate information about action. this is foundation that management control accounting system can carry effect into execution
其次在內部環境基礎上分析公司基本活動的價值構成,設計以價值為基礎的能全面準確反映信息並能控制價值驅動因素的會計系統,這也是管理控制會計系統能有效發揮的基礎。Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms. furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it. although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience
最後根據科學的全面預算管理和優秀的業績評價系統( pms )是有效實施控制會計系統的保障這一原理,重新構造了廣東電信公司的預算管理方法和pms系統,在pms系統中主要運用了平衡計分卡( bs ) ,並給出了綜合評價指標量化的方法。Part two : firstly, the thesis analyse circumstance peculiarity of management control system of gdtc. stress combining market competition status and corporate governance and organization environment and several difficulty about how to carry into effect on management control accounting, and put forward my basic issue. it is that control accounting system is a tool of carrying out strategy, and manager must set up competition strategy according to comparative advantage of gdtc and reengineer organization structure for management control accounting system
第二大部分首先研究分析了廣東電信的管理控制系統的環境制約因素,著重結合廣東電信公司的市場競爭狀況、公司治理結構以及組織環境,從有效發揮管理控制會計的幾個難點入手,提出自己的基本論點,即控制會計系統是實施戰略的工具,著重在比較競爭優勢的基礎上構建競爭戰略,並根據戰略特點分析改造公司內部組織結構,建立有利於管理控制會計系統有效發揮的內部環境。Afterwards, we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000, as the studying sample, and the listed company which is drawn the standard auditing opinions, as the controlling sample. through linear return and logistic return analyse, we verify that there are the phenomenon of earnings management in china ' s listed company, on the other hand, we have found the general accounting meanings of earnings management
隨后,我們又以2000年度被注冊會計師出具了非標準無保留意見的上市公司作為研究樣本,同時選取了同樣數量的被出具標準無保留意見的上市公司作為控制樣本,通過線性回歸分析以及logistic回歸分析的手段,一方面我們驗證發現了我國上市公司中存在的盈餘管理現象,另一方面我們也發現了上市公司經常採用的利潤操縱手段。While a group enterprise is an enterprise organization formed by controlling and dependant companies on the basis of the property connection among them, such a relation should be an important starting point for the study of a group enterprise. this part studies the legal regulation between controlling and dependent companies and states that relevant institutions and rules concerning notifying obligation of share holding and restraint of cross - shareholding should be set up and applied when the controlling relation is formed. and accounting discipline between controlling and dependent companies should be complemented
既然企業集團是一種以控制公司和從屬公司之間的聯系為基礎形成的企業組織體,那麼就應當以控制公司和從屬公司關系為重要的切入點著手研究企業集團,本部分對控制企業與從屬企業之間的法律協調進行研究,提出在形成控制企業與從屬企業關系時,應當設置控股的告知義務和相互持股限制的有關制度或規則;完善控制公司和從屬公司間的會計核算;在保障控制公司和從屬公司關系的經濟功能的基礎上,制定調整控制公司和從屬公司關系的法律規范,以解決控制公司和First, description of the change of financial component is provided in the paper, which indicates possible earnings management in the researched years. second, evidence of earnings management of listed company is provided as a whole by time - series models and cross - section models
首先,通過對st公司與控制公司會計指標的描述性分析,指出了st公司在被特別處理前後年度以及被特別處理前年度的可能存在的盈餘管理行為,並得出一些初步的假設性結論。A study of risk measurement and evaluation in our securities company
證券公司會計制度與風險控制問題探討The counter - measures to consummate our country ' s financial control can reinforce the financial strategy control ; intensifying the corporate culture construction, carrying out the many - bearing control by the means of financial net, perfecting the accountant procedures
完善我國財務控制的對策有:加強財務戰略控制;完善公司治理結構,創造良好控制環境;加強企業文化建設;利用財務網路進行全方位控制;完善會計規范。Secondly, it defines the stakeholders in accounting fraud of listed companies, analyses their fraud action in detail, researches how their stake motivation and restriction affects their action based on stakeholders theory and game theory. thirdly, it analyses the games of accounting fraud and controlling accounting fraud of the stakeholders and the accounting fraud of hongguang corporation and diamond corporation
其次從上市公司會計舞弊中各利益相關者的界定及其舞弊行為入手,基於博弈理論和利益相關者理論重點研究各利益相關者的利益動機和利益約束對行為決策的影響;其中對上市公司會計舞弊中利益相關者的舞弊行為博弈和舞弊控制行為博弈展開了分析,同時結合紅光實業和達爾曼會計舞弊案進行了剖析。分享友人