效用審計 的英文怎麼說

中文拼音 [xiàoyòngshěnjì]
效用審計 英文
effectiveness audit
  • 效 : Ⅰ名詞（效果; 功用） effect; efficiency; result Ⅱ動詞1 （仿效） imitate; follow the example of 2 ...
  • 用 : Ⅰ動詞1 （使用） use; employ; apply 2 （多用於否定: 需要） need 3 （敬辭: 吃; 喝） eat; drink Ⅱ名...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 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...
  • 效用 : effectiveness; efficacy; efficiency; utility; usefulness; avail
  1. Adopting rational agent characteristic could add the auditor into corporate contract to educing optimum solution ; opening out the auditor incentive factors in auditing demand theory and the monitor mechanism of auditing. a multi - agent corporate model including the firm owner, the manager and the auditor of the corporate is analyzed in the paper, the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor, and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree, punishment of auditor and the auditor risk. adapting the model from a single term to serial terms, and adding the non - monetary utility of auditor - - - reputation into the model ; describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs

    論文採用所有者經理人審計師多代理人模型為基礎進行分析，主要成果是：得出能夠防止共謀和不努力工作的模型最優解集合；通過因素分析闡明審計師工作努力程度與所有者監控力度之間的直接關系，以及審計合約最優解的行為策略組合及其制定順序；引申分析所有者監控力度與審計風險、審計師懲罰力度之間的關系；成功的將模型從單一期間擴展到多期間情況，並且將審計師聲譽等非現金收入形式的效用影響加入到模型當中；通過分析審計實務中的所有者行為特徵說明所有者對審計師工作實施監控的必要性，以及實現該監控所需的條件。
  2. Intrusion detection can monitor and analyze the behavior of users and system, audit the system configuration and holes, assess the integrality of data and sensitive system, recognize attack action, stat and audit the abnormal behavior, collect the patch related with system automatically, and record the hacker ' s action uses honey pot. intrusion detection helps system administrator monitor, audit and assess the system state easily and available

    入侵檢測具有監視分析用戶和系統的行為、審計系統配置和漏洞、評估敏感系統和數據的完整性、識別攻擊行為、對異常行為進行統計和審計、自動地收集和系統相關的補丁、使用誘騙服務器記錄黑客行為等功能，使系統管理員可以較有效地監視、審計、評估自己的系統。
  3. With the rapid development of the security stock market especially the stock market in chian ， issuing stock and circulating on market became the first choice of financing for more and more enterprise at the same time ， more and more investors are attracted by the relately high initial return of stock however ， the problem of ipos underpricing always exists in the stock market according to the data of more than one thousand chinese stocks ， most new issues had great raise in the first trade day ， and investors could acquire higher initial return than the average return of the stock market or the same industry we find that initial returns on a - share ipos average reached 132. 24 percent the main body of this paper is made up of six sections ： in the first part ， we introduced the method of the estimate of pricing decision ； in the second part ， we analyzed the method of the pricing decision and issuing system in china ， discussed the advantage and weakness of the various issuing methods ， and compared the economic efficiency between the examine and approve system and authorization system ； in the third part ， we analyzed the reason of ipo ' s underpricing in detail from information economics and other factors and combined with the environment of the chinese stock markets ， we analyzed the special characteristics in china and how they effect the ipo ' s underpricing in the fourth part ， we analyzed the data of chinese stock market with spss ， made a analysis of the administrative pricing decision and market pricing decision ， studied the underpricing phenomena of chinese stock market ， and analyzed it ' s causes ； in the fifth part ， we made a analysis of the examine approve system and authorization system ； and in the last part ， we drew some conclusions and put forth some policy advices the follow are the conclusions and policy advices in this dissertation ： （ 1 ） from the results of this empirical study ， we found that the issuing price - earning ratio and the market situation before ipos are strongly and positively associated with the underpricing of shares ， the issuing scale of ipo and the hit rate are strongly and negatively associated with the underpricing ； （ 2 ） we found that after the abolishing of ipo ' s p / e ratio and the using of authorization system ， there is no significant difference among the underpricing of shares ， but considered with the market entironment ， we think that the ipo ' s underpricing has been correspondingly reduced （ 3 ） to reduce difference between the primary market and the second market ， we suggested that we shall bring the " over - allotment option ( oao ) " to bear and resume the state - owned share and corporate - owned share to circulate on market as soon possible

    本文的主體由六個部分組成：第一部分介紹新股發行定價的估值方法；第二部分對我國的發行定價方式和發行制度進行分析，探討不同發行定價方式的優缺點，以及審批制和核準制經濟效率分析；第三部分從信息經濟學角度和其他因素的角度詳細分析造成新股發行抑價的原因，並結合我國股票市場實際情況，分析了我國市場的特有因素是否及如何影響一級市場的發行抑價程度的；第四部分利用統計分析軟體spss對我國新股行政化和市場化定價進行實證分析，主要包括新股發行行政化和市場化定價方式的實施情況和效果分析、新股發行行政化定價方式的實證分析，以及新股發行行政化和市場化定價方式的比較實證分析；第五部分利用統計分析軟體spss對我國新股發行審批制和核準制進行實證分析；第六部分是本論文的主要結論。本文的主要結論和建議有： （ 1 ）從實證分析結果看，我國新股發行抑價與市場環境、發行市盈率呈顯著正向關系，與發行規模、申購中簽率等呈顯著反向關系。 （ 2 ）取消發行市盈率限制和實施核準制等市場化改革措施並沒有降低發行抑價的絕對水平，只是由於市場環境的因素，發行抑價的相對水平才有所降低。
  4. The act became effective on 9 may 2004 and a five member selection committee was formed by the government on the same day. the committee comprised : a supreme court appellate division judge, a high court division judge, chairman, public service commission, comptroller and auditor general and the last retired cabinet secretary

    有關法令於2004年5月9日生效，政府亦在同日成立一個五人遴選委員會，成員包括： （ 1 ）最高法院上訴法庭法官、 （ 2 ）高等法院法官、 （ 3 ）公務員用委員會主席、 （ 4 ）總審計及核數長，和（ 5 ）上屆內閣部長。
  5. Then according to the efficient - market hypothesis ( emh ), investment theory, information economics, the author systematically study the problems of the normative accounting in the security market, such as, accounting standards normalization, the relationship between the emh and accounting information, the disclosure of accounting information, and the auditing supervisions by cpas. in the end, a normative system for the accounting normalization to play a role in the composite harness of the security market set up

    本文首先針對證券市場中亟待規范的問題提出證券市場會計規范的涵義和必要性，再以有效市場假說理論、投資學理論、信息經濟學為指導，分別對會計準則規范、有效市場假說與會計信息的關系、會計信息披露制度規范和審計監督在會計規范中的重要作用做了深入的研究。
  6. Owing to institutional, cultural, social and policy - triggered factors and the resulting opportunistic motives of organizations and individuals, there are abundant behaviors breaking laws and violating discipline, such as misrepresentation, earnings management, purchased auditing, fraudulent auditing, false information transmission, insider trading and etc, in the process of information transmission in china ' s securities market. as the result, market efficiency is undermined, both interests and confidence of investors are impaired

    由於機構和個人的機會主義動機及其背後的經濟制度因素、歷史文化因素、社會因素、政策性因素等誘因，我國證券市場信息披露、信息傳遞和信息運用過程中存在著比較嚴重的虛假陳述、盈利操作、購買審計、審計舞弊、虛假或不實信息傳遞、內幕交易等利用不對稱信息優勢謀取私利的違法違規行為，證券市場有效性大大降低，投資者（尤其是中小個人投資者）的利益受到侵害，投資者對證券市場的信心開始動搖。
  7. Secondly, forestry department should keep breath with time and depend primarily on the public finance expenditure to ensure stable ecological environment construction capital. thirdly, set up new management concept and explore effective patterns to collect and manage and use forestry fund. to keep with the time, the state should persevere innovating so as to make forestry fund best allocated, so as to develop its force at the core, so as to develop its functions to benefit the people and the human beings

    鑒于國尚未建立完善的林業基金制度，順應財政體制改革，以探索建立生態效益補償基金為契機，提倡進行制度創新和管理創新：一是按《森林法》的要求，建立森林生態效益補償基金，並將其納入林業基金管理范疇；二是順應財政體制改革，依靠公共財政體制保證穩定的生態環境建設資金，建立以公共財政支出為主的廣泛的林業基金；三是樹立管理新理念，探索林業基金高效運作的籌資、管理和使用方式，與時俱進不斷創新，探索林業基金合理有效的有償和無償使用方式，同時加強會計核算和審計監督，使林業基金優化配置，發揮林業基金的核心力量，發揮林業基金造福於民、造福全人類的功效。
  8. On the one hand, internal audit can check mistakes and defend frauds to reduce loss ; on the other hand, it can offer consultation to evade enterprise ' s risks actively, and enhance the comprehensive economic benefits

    內部審計一方面可以發揮查錯、防弊作用，盡可能地減少舞弊和失誤等風險所帶來的損失;另一方面還可以發揮內部審計人員的顧問、咨詢作用，積極規避企業風險，提高企業的綜合經濟效益，從而促進企業目標的實現。
  9. The standard system of the university performance audit must be established on economy, efficiency and effectiveness and constituted by the standard of economy and efficiency, the standard of effectiveness and the good system standard, in which the standard of economy and efficiency is reflected through funding structure, fund balance ratio, the resource use efficiency indicator and the fund use structure indicator ; the standard of effectiveness is reflected through educational standard, research capabilities, student training quality and social well - known and recognized degree ; the good system standard is reflected through school running thoughts, school target positioning, school regulation building, school

    高校績效審計標準體系必須圍繞經濟性、效率性和效果性來建立，由經濟性效率性標準、效果性標準、良好制度標準三部分組成。其中經濟性、效率性標準通過經費來源結構、經費結余比率、資源利用效率指標、經費使用結構指標四方面來反映;效果性標準通過辦學水平、科研能力、學生培養質量、社會知名和認可程度等指標來反映;良好制度標準通過學校辦學思路、學校目標定位、學校規章制度建設、學校教學質量監控及測評系統等方面來體現。
  10. Performance audit in public sectors is a symbol of measuring whether a country has been modernised, its aim is to assign and use resources reasonably, to improve economic responsibility of public sectors, and to construct, a effective governmental system

    摘要公共部門績效審計是衡量一國政府審計是否走向現代化的標志之一，它有助於公共部門合理配置和使用資源、強化公共部門的經濟責任，建立廉潔高效的政府機制。
  11. This article has emphatically summarized the audit function, the audit goal, the audit method, the audit content, as well as some steps to be followed for the development of benefit audit

    簡述了公共投資項目效益的審計作用、審計目標、審計方法、審計內容，以及為發展效益審計必須做好的幾項工作。
  12. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them

    鑒于內部環境審計和社會環境審計在我國尚未開展，有關的研究也較少，作者僅對內部環境審計和社會環境審計的內容提供了一些思路，如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容，而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。
  13. The second part, high school ' s management audit and high school ' s operational audit. which is the third and forth chapter of this thesis. the high school management audit is divided into five parts : the plan audit, the decision audit, the control audit, the organization audit, the leading audit ; the high school operational audit includes budget capital audit, outer budget capital audit, human resource effectiveness audit, the use of fixed assets audit, the use of utility audit and the daily life " s effectiveness audit. it is the most important part of this thesis

    第二部分，高校管理審計和高校經營效益審計，為第三章和第四章內容。高校管理審計分為五大部分的內容：計劃機能審計、決策機能審計、控制機能審計、組織機能審計和領導機能審計；高校經營效益審計主要從預算內資金審計、預算外資金、人力資源效益審計、固定資產使用效益審計、物質設備利用效益審計以及日常生活中的經濟效益審計幾方面進行論述。是本文論述的重點。
  14. When the behaviors and utility functions of the firm owner and the auditor are described, the rational agent characteristic should be applied as a basic assumption

    理性經濟人特徵是描述所有者和審計師行為及其效用函數的重要假設和分析基礎。
  15. The mou followed discussions this week at the third china - us energy policy dialogue, where the two sides agreed to jointly conduct audits to increase national, regional and local energy efficiency

    本周舉行的第三屆中美能源政策對話中的討論中，雙方同意進行聯合審計來提高國家、地區以及本地的能源使用效率。
  16. Although it has an effect on enforcing financial discipline, protecting state assets and promoting operation and management, there are some shortcomings. with the developncent of the operating enciorment, it is more important to enforce the internal auditing of the modern state enterprises. it shows great vitality and a vast developing space

    國有企業內部審計作為企業自我控制、自我監督、自我約束、自我協調的職能機構，從1983年成立以來，雖在嚴肅財經法紀、保護國有資產、促進企業經營管理等方面發揮一些作用，取得過一定的成效。
  17. Sparks of this paper are as follows : 1 ) a much improved security audit log is presented, which supports log file in main systems and ensures orginal log files before system intruding happens are protected from being tampered or deleted so that they can be saved completely to be used as investigation clues and evidence souces of great importance ; 2 ) a log file base including different kinds of log files is established to support log file collecting and analyzing ; 3 ) correlation analysis is applied to effectively identify latent clues

    本文的創新點在於： 1 ）提出了一種較為完善的支持計算機取證的安全審計日誌方法，它可以支持目前常見系統的日誌文件，確保系統被入侵攻擊前的日誌文件記錄不被篡改、刪除，使得入侵者在入侵攻擊系統前留下的「痕跡」能被完整的記錄下來，作為取證人員重要的調查線索和證據來源； 2 ）對各類系統不同日誌文件組成日誌文件庫，為獲取和分析日誌文件的記錄提供支持； 3 ）對各類日誌文件的記錄採用關聯分析，更有效的提取潛在的計算機犯罪線索。
  18. Thirdly, by the method of questionnaire and quality control tools, the buying and selling process quality control proposal is given in this article, thereby, the analytical methods of quality control including the acceptance criterion of wheat, the process capacity of supply and customer satisfaction indexes evaluation are discussed in this article. fourthly, based on the methods of statistical process control, this article evaluate the factor that have a impact on the process of the stored grain with qualitative analysis and quantitative analysis, and bring forward the design proposal of controlling temperature for stored grain in warehouse. at last, in order to bring the optimization design for quality management system into effect and advance the enterprise in overall management, the article table a proposal including strengthening the training of quality management, introducing iso9000 standard into quality management, bringing about the grain industrialization, standardizing quality inspection criterion, developing the computer auxiliary control system

    首先依照iso9001標準，藉助于設計的專家調查表通過專家調查，對該糧庫的質量管理體系現狀進行詳細分析，確定出質量管理體系文件、資源管理、產品實現過程、質量控制和質量改進五個方面存在的主要問題；其次運用系統方法建立了糧庫質量管理體系完善程序及質量管理體系的三維空間結構模型，並在此基礎上優化設計出了質量管理體系內部審核、不合格控制、糾正和預防措施等質量改進實施方案；再次，運用調查表法和質量管理控制工具對該糧庫的糧食輪換過程的質量控制進行了優化設計，確定出糧食采購標準、供應過程能力分析以及顧客滿意度評價等分析方案；然後，運用統計過程分析方法對糧食倉儲過程的影響因素及其原因進行定性和定量分析評價，確定出倉儲過程質量控制的優化方案；最後，為確保設計方案的有效實施，從糧庫加強質量管理培訓、導入iso9000族標準、糧食產業化開發、規范糧食質量檢驗標準、開發計算機輔助控制系統五個方面提出具體實施建議，以便提高其整體質量管理水平。
  19. For the economical effectiveness audit of educational audit, can supervise and direct the reform of educational department, dig and make full use of educational resources, and perform the quality education ; can improve the high school ' s effectiveness ; and can direct the right invest of government and educational investors

    通過對教育部門的經濟效益審計，可以監督和指導教育部門深化教學改革，充分發掘和利用好現有的教育資源，全面推行高校的素質教育；可以提高高校的辦學效益；還可以指導政府和教育投資者對教育的正確投資。
  20. This thesis bases on the theory of economic and characteristic of supply and demand brought into my dissertation. the author uses supply and demand as a main thread through the thesis. firstly, writer expatiate the basic auditing collusion problem in which the main body of auditing collusion is classified the demand body and supply body. secondly, three taches of auditing collusion are analysed which include mechanisms of demand, supply, coupling. among these mechanisms, the demand of auditing collusion is inducement. auditing collusion supply leads the likelihood of collusion. coupling mechanism place a premium on collusion finally. three taches act each other and structure auditing collusion operation mechanism. finally, the thesis brings forth the integration govern system that includes fathering auditing collusion demand facets, ruling auditing collusion provider, improving exterior environment. if want to harness auditing collusion, we must pay attention to harmonizing of three aspects

    筆者首先闡述了審計合謀的基礎性問題，並把審計合謀的主體按需求、供給兩個層面進行分析；其次分析了審計合謀內在運行機理所包括的三個環節：審計合謀的需求機理、審計合謀的供給機理、審計合謀需求與供給的耦合與互動機理，其中，審計合謀需求是誘因，審計合謀供給導致可能，而耦合與互動則最終引發合謀，三個環節相互作用，互為促動，共同構成審計合謀運行的內在機理因子；最後提出注冊會計師審計合謀的綜合防範體系，它由審計合謀需求方的治理、審計合謀供給方的規制和外部環境的改善三個環節構造而成，並且審計合謀的治理講求供、需及外部環境的相關治理措施的協調配合，偏廢某一方面，都很難達到滿意治理效果，審計合謀需求方的治理是基礎、審計合謀供給方的規制是重點，外部支撐環境的改善是關鍵。
分享友人
分享到 Line

分享到臉書