比較審計法 的英文怎麼說

中文拼音 [bǐjiàoshěnjìfǎ]
比較審計法 英文
audit by comparison
  • 比 : Ⅰ動詞1 （比較; 較量高下、 長短、距離、好壞等） compare; compete; contrast; match; emulate 2 （比...
  • 較 : Ⅰ動詞1 （比較） compare 2 [書面語] （計較） dispute Ⅱ副詞（比較） comparatively; relatively; fair...
  • 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...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 比較 : 1 （對比） compare; compare with; contrast; parallel （with）; comparison; by comparison; in comp...
  1. Firstly, this paper elaborates on the concept, function, characteristic, target and sort of the financial responsibility audit during the leader ' s tenure of office. next, it introduces the current situation and defect of auditorial system. finally, the thesis submits the principle and legal foundation of auditorial system during the leader ' s tenure of office

    本文首先闡述了任期經濟責任審計的概念、職能、特點、目標、分類等問題，進行了經濟責任審計的中外比較分析；然後論述了我國任期經濟責任審計制度的運行現狀和缺陷；最後，提出了經濟責任審計的原則和法理依據。
  2. On the basis of investigations into the progressive yield process and the possible failure modes of rcc gravity dams, the quasi - elasticity design limit state of the ctrtical stability criterion is proposed and the real working state of the dams designed according to the ctriterion is discussed. a check formula using the material strength reducing factor as the safety index and a simplified formula similar to against sliding stability fromula are derived. finally, the corresponding design safety factors are given by using fem calculations with various influence parameters to be taken into account

    本文在研究碾壓混凝土重力壩漸進破壞過程和可能失穩方式的基礎上，提出了以準彈性臨界作為穩定臨界準則的設計極限狀態，分析了按該準則設計的大壩的實際工作狀態，導出了以準彈性強度儲備系數為設計安全指標的審查公式以及形式與抗剪斷公式相同的簡化公式，探討了定量計算考慮各種因素影響的相應設計安全系數的合理取值，並與現行規范方法進行了比較
  3. Based on consider hereinbefore, this dissertation discusses several aspects on the problem of the sustainable and optimum exploitation of groundwater resources as follows : ( 1 ) reviewed entirely the origin and evolvement of the concept " sustainable development ", stated and commented the study status in queue on " sustainable development " around national and international range, thorough discussed the science connotation about the concept " sustainable development " ; ( 2 ) looked back and commented across - the aboard some furthest basic concept and proposition related to groundwater resources, put forward self opinions on a few existent mistake points of view and chaos understandings ; ( 3 ) expatiated entirely on the content and meaning of the theory of changeable groundwater resources system, contrast with the traditional methods of groundwater resources calculation and evaluation, combined example to show the application of this theory ; ( 4 ) thorough analyzed the difficult and complexity to forecast the groundwater resources, fully stated the traditional methods of groundwater resources forecasting, pointed out the characteristic and applying condition of these forecasting method, introduced the main ideas and methods of wavelet analysis developed recently, and the matlab software be known as the fifths era computer language, and its accessory wavelet analysis toolbox, applied these methods and tools to analyze the groundwater dynamic curve, adopted the b - j method and morte - carlo method, combined with the theory of changeable groundwater resources system, discussed the new view on the forecast of groundwater resources ; ( 5 ) synthetically analyzed the characteristics and limitations of the present all kind of groundwater manage model, combined mathematical programming mathematical statistics random process and the theory of variation system of groundwater resources on the unite optimum attempter of surface water and groundwater, emphasized how to make the model more nicety, more simple, more practicality ; ( 6 ) analyzed the inside condition and outside condition to assure the sustainable and optimum exploi tation of groundwater resources, the inside conditions are the follows : correct resources idea, scientific methods of resources calculation and evaluation, credible forecast methods of resources, exercisable measures of resources management, the outside conditions are the follows : the development idea of high layer, the transform of manage system, the matched policy and rule of law, the adjusted of economy lever, the improve of cultural diathesis, the boosting up of water - saving consciousness and detail measures, the control of population rising, the prevention and cure of water pollute, the renew and rebuild of ecology ; ( 7 ) scan the sustainable and optimum exploitation of groundwater resources from the high level of metagalaxy, earth system science, and philosophy ; lint out the more directions on groundwater resources

    基於以上考慮，論文主要從以下幾方面對地下水資源可持續開發問題進行了比較深入的探討：全面回顧了「可持續發展」概念的由來與演變，對國內外「可持續發展」的研究現狀進行了述評，並對「可持續發展」概念的科學內涵進行了深入探討；對涉及地下水資源的一些最基本的概念和命題進行了全面的回顧和評述，對目前仍然存在的一些錯誤觀點和混亂認識提出了自己的見解；全面闡述了地下水資源變值系統理論的內容和意義，並與傳統的地下水資源計算評價方法進行了對比分析，結合實例具體說明了方法的應用；深入分析了地下水資源預測預報工作的極端重要性和復雜性，對傳統的地下水資源動態預測方法進行了全面的評述，指出了各類預測預報方法的特點及適用條件，對最近二十多年剛發展起來的小波分析技術的主要思想和方法及其應用范圍，以及號稱第五代計算機語言的matlab軟體和附帶的小波分析工具箱進行了介紹，並應用於地下水動態過程線的分析，採用時間序列中的b ? j法，蒙特卡羅方法，與地下水資源變值系統理論相結合，探討了地下水動態資料分析和地下水資源預測預報的新思路；綜合分析了現今各類地下水管理模型的特點及缺陷，將數學規劃、數理統計、隨機過程等與地下水變值系統理論相結合進行地表水地下水或多水源的聯合優化調度，使模型更準確、更實用；對保證地下水資源可持續開發的內部條件和外部條件進行了分析，內部河海人學博卜學位論文前言、摘要、目錄條件主要是正確的資源觀，科學的資源計算與評價方法，可靠的資源預測預報技術，可操作的資源管理措施，外部條件主要是高層發展思路、管理體制的變革、配套的政策法規、經濟杠桿的調節、人文素質的提高、節水意識的增強及具體節水措施、人口增長的控制、水體污染的防治、生態的恢復和重建等;從宇宙科學、地球系統科學及哲學的高度審視地下水資源的可持續開發;指出了地下水資源可持續開發的進一步研究方向。
  4. 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。
  5. 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。
  6. It discusses the substantial condition of the pre - detention, and suggests that detention should be alienated from the arrest system in order to control judicial power. it also analyses the differences between the concrete technical mechanism of the pre - detention and arrest system. in part four, it introduces the tenet of the international human convention and how to re - constructing the principle of the pre - detention system in our country

    文章分為三大章，分別從審前羈押的實體構成上、程序功能層面上和程序技術設計三個方面對西方法治國家的法律控制體系中的正當程序抑制刑事強制措施權力層面，進行全面的比較法研究，而有意忽略法律控制體系中權利分配層面的比較法研究。
  7. We then discuss, from the perspective of economies of scale and economies of scope, the proper construction of the organizational and structural framework of a financial holding company and its subsidiaries to ensure that there is appropriate arrangement of the controlling - subsidiary relationship under the basic legal structure in respect of the size of business and the allocation of personnel in order to generate economic returns. the second chapter elaborates the financial holding companies and their subsidiaries, and seeks to provide possible solutions for challenges encountered. based on the author ’ s relevant experience in taiwan, this paper proposes a feasible arrangement of the organization and supervisory system for the board of directors, the supervisory board ( the board of corporate auditors ) and the management level, the underlying framework of which is mainly based on the regulatory structure of the us financial holding companies

    第三章就監事責任及職權詳細研究，由於中國采大陸法系之立法，對監事責任之掌握較不具體，爰引述了英美受託義務（ fiduciaryduty ）之觀念進行分析，而就監事職權，相對的也是職責，則提出世界上較有表彰性的立法加以補充，希望可以填補其不足，最後比較監事會與獨立董事、審計委員會之各項功能，認為美國公司體制之董事會已漸將經營職能轉予首席執行官（ chiefexecutiveofficer ） ，而留下監督之職能，故可以審計委員會擔負監察職能之前置工作，而觀諸中國之社會經濟情勢，如徑予採行，將出現缺漏，故建議維持監事制度。
  8. In general, the tax system of transfer pricing is not perfect, for instance, the lacking of a complete set of the relevant tax law, narrowing channels of collecting the information of the same industry, simple way of auditing methods, etc. all these needs the tax authorizes to take - necessary measurement, for instance, the application of the advancing pricing agreement, to further perfect the tax system of transfer pricing

    之後，針對aa精機（廣州）有限公司存在的嫌疑，要求其提供關聯企業的再銷售價格等資料，通過分析這些資料發現aa廣州存在轉讓定價的證據，最後按照合理的原則實施稅務調整。總體來講，我國的轉讓定價稅制尚未完善，比如說法律法規還比較缺乏、信息收集渠道狹窄、審計方法單一等。這些方面還要待稅務機關採取預約定價等方法去逐步完善。
  9. In 1983, the national audit law of britain made a c & ag up. from then on, vfm audit entered a stage. by practicing and exploring for twenty years

    英國是世界上開展績效審計比較早的國家之一，經過二十多年的實踐探索，英國績效審計有了很大的發展，積累了許多成功的經驗和做法。
  10. The paper through to analyse the background, meaning and necessity for implement bidding & tender of online architectural design, through to discript and compare with different mode of domestic and international of application for bidding & tender in network, to propose a unique opinion of solution system which is ndbs mode for bidding & tender of online architectural design, the mode is to submit the whole course of bidding & tender of online architectural design from planning for bid, information issue, pre - qualification, call for bid meeting, tender submit, tender evaluation and confirm the solution to sign the contract in internet. the paper through to structure a bidding platform ( bdb. cn ), to analyse the funcation procedure of bidding and tender system of online architectural design, from the sight of bid invitor, bidder and tender evaluated angle, to link them closely. the paper carry on system design to ndbs mode, input and outut, the information and keep them, safety and data stored, the paper combine with online architectural desigh wenzhou huameng building ( railway station road 1 - 2 massif ) as an example of ndbs mode finally, the result of study indicate, bidding and tender of online architectural design is not only feasible technically, the procedure of bidding and tender accord wigh the law, but also it is unanimous in traditional bidding way, this implement the scheme can improve working efficiency greatly, reduce the cost of bidding effictives, make it standard science further, to realize a pualitative leap in the building management level

    論文通過對實施網上建築設計招標投標的背景、意義及必要性進行分析，通過對國內外不同模式招標投標網路應用的綜合敘述與比較，提出了具有獨特見解的系統的網上建築設計招標投標解決方案? ? ndbs模式，該模式是對建築設計招標投標全過程從招標準備、信息發布、資格預審、招標會議、標書遞交、評標決標到合同簽訂的網上解決方案，論文從構建網上招標平臺（ bdb . cn ）開始，對建築設計招標投標系統的功能流程進行分析，從招標人、投標人和評標人的角度出發，通過對其在整個招標投標活動流程在網際網路中的無縫連接，使得通過bdb . cn招標平臺，能夠達到建築設計招標投標各參與方的一網打盡。論文還對ndbs模式進行了系統設計，對輸入輸出、安全與數據加密和招標投標資料儲存進行設計，從技術的層面對該系統提出了解決的方案。論文最後還結合溫州華盟大廈工程（車站大道1 - 2 #地塊）的網上建築設計招標投標的實例，對ndbs模式進行了實證，研究結果表明，實施網上建築設計招標投標，不僅在技術上是成熟可行的，在工作流程上是符合法律法規的，與傳統的招標投標方式也是一致的，而且能夠大大提高工作效率，有效降低招標投標成本，使得招標投標能夠更加規范、科學，實現建設管理水平的一個質的飛躍。
  11. From the angel of competitive law, this dissertation is devoted to the analysis of existing abuse in civil hearing and judicial practice on the basis of researching the reason why the outmoded opinion and irrational system extensively exist in civil hearing. in addition, it also presents a design for the civil hearing form and some suggestion about concrete reform measure, thus, we can really achieve judicial justice and judicial independence

    本文試從比較法的視角，在探究陳舊觀念和不合理制度廣泛存在於民事審判活動的原因基礎上，深入剖析了現有體制下民事審判和司法實踐中存在的弊端，以及對民事審判結構模式進行了設計並對具體改革舉措提出了幾點建議，從而真正實現司法獨立與司法公正。
  12. Based on the contents above, the author set up the design criterion and mode of the enterprises " organization structure, and analyze the constitute and function of the project review committee, vice president of manager, project integrated department, programme manager and other major departments in the mode, overcome the disadvantage of the traditional matrix organization structure which can not link up the enterprise stratagem with the p

    結合上述內容，論文提出epn涯擊唱模式下企業組織結構的設計原則和模型，並深入分析了模型中項目評審委員會、項目副總經理、項目綜合部和prog知rnme經理等主要部門的組成與職能，比較完善地克服了傳統矩陣型組織結構無法銜接企業戰略與項目目標的缺點。
  13. The comparision research between managerial option and traditional measurement method in marketing audit

    管理期權度量方法與傳統度量方法在營銷審計中的比較研究
  14. The sub - committee considered a paper exploring a number of alternative measures of the real effective exchange rate reer and comparing them with the reer series currently compiled and used by the hkma

    委員會審閱了一份文件。文件探討計算實質港匯指數的若干可行方法，並與現時金管局編制及使用的實質港匯指數序列比較。
  15. Obtaining samples from listed companies disclosed audit fee of annual financial reports in 2000 and 2001 year, and using regression ' s method, this paper investigates the determinants of audit fees and that of audit fee to asset ratio, and compares them

    摘要本文以披露了2000年、 2001年年度財務報告審計費用的上市公司為樣本，使用回歸分析方法，研究了審計費用、審計費用率的影響因素並進行了比較。
  16. In nov. 2000, the people ' s supreme court enacted " interpretation of the supreme people ' s court regarding certain matters of law application to cases of computer net copyright disputes ", which offers more specific regulations to the rights of the wirters, the infringement, rational use, loss compensation of the digital works under the circumstances of w. w. w

    在我國為了解決計算機網路的著作權糾紛，最高人民法院2000年11月通過了《最高人民法院關于審理涉及計算著作權糾紛案件適用法律若干問題的解釋》 ，對網路環境下數字化作品作者的權利，侵權的界定、合理使用、損失的賠償，都做了比較明確的規定。
  17. For selection mechanism of participators, the author put forwards new measure factors system base on former researches, designs new measure model by integrates ahp and fce together, and tests the reliability of the model by demonstration. for benefit / risk allocation mechanism, the author adopts nash negotiation model as the calculate instrument because it ’ s basic theoretic hypothesis is very similar with the practical condition of ve, and tests the reliability of the model by demonstration. for the construction mechanism of enterprise culture, the author makes tow innovations which base on the character and practical condition of ve : firstly, the author put

    對于夥伴選擇機制，筆者以前人的研究為基礎，綜合考慮信任因素，提煉和提出了新的指標體系，將層次分析法和模糊綜合評價法結合起來，提出了更加科學合理的評審模型，並通過實證對指標體系和評審模型進行了驗證;對于利益/風險分配機制，考慮到nash協商模型的理論假設與虛擬企業的實際狀況比較符合，筆者採用該模型作為虛擬企業利益/風險分配系數的計算模型，並通過實證對模型進行了驗證;對于文化構建機制，筆者在總結傳統企業文化體系和構建過程的基礎上，結合虛擬企業的特點和實際情況，做了如下兩方面的創新:其一，在企業文化體系方面，提出了有別于傳統「四層」體系的基於「共同治理」的「三層弱化」體系。
  18. Commercial transactions need constraint from laws and regulations. limited laws do this. in this article, the writer lists some of the laws and regulations about this sector

    我國現行的一些相關法律法規，對民間審計的法律責任作了一些規定，對此本文作了比較詳細地介紹，並對不同法律法規對某些相同問題的規定作了比較。
  19. Especially in our country, from the government to local ity and the professions, the scientific subjects in a i i kinds of research plans, during the course of appraisement, are to be adopted the method of the peer preview with almost no exception. the research purpose of this subject is to classify the scientific subjects according to their objectives and qualities ; to determine a selecting requirement used by the peer experts so as to be fixed in the course of pract i ca i appra i sement under the gu i d i ng i deo i ogy of open, fai rness, impartiality ; to establ i sh var ious appraising standard and real izing measures due to the guide of existing appraise management theory and the principles that the determination of qua i ity should be combined with quantity, so as to make the peer preview system more scientific, more objective, more operational. this article first introduces the basic concept, the essence and the appraisement of the peer preview, then divide the various scientific planning subjects in our country into three parts of the basic research, the appl i cat ion research and spread of the achievement, the industrial subjects

    本文首先介紹了同行評議的基本概念、同行評議的實質、同行評議系統的評價；然後，將我國各級各類不同性質、不同目的的科技計劃項目，劃分為基礎研究、應用研究和成果推廣與產業化項目三大類；介紹了科技項目的申報及評審程序；根據不同類型科技項目立項的評審過程，提出了同行評議專家遴選的基本要求，建立了同行評議專家基本情況指標體系及模型，對同行專家評議的工作業績，提出通過評議項目累計數、離散率、命中率和成功率來進行評價；針對不同類型科技項目的特點，建立了較為準確、公正、可靠、可比、現實的評價指標體系；並在此基礎上，提出了若干演算法及解決方法；最後，對現階段國內外同行評議研究與實踐中應注意的幾個方面，提出了建議意見與對策。
  20. Because the exterior of the s195 diesel engine is too behind the times, and cannot meet customer, the exterior of the s195 diesel engine has been improved, with the modern design methods, including green design, cad, and industry design. according to the unique work condition of the s195 diesel engine, the colors were arranged again

    在第一部分中根據s195柴油機造型比較陳舊，不符合消費者審美要求的狀況，運用現代設計方法和手段? ?綠色設計、計算機輔助設計和工業設計? ?對其進行改進設計，並根據s195柴油機工作環境的獨特性對其重新搭配色彩，使之外觀造型更具特色。
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