財務信息中介 的英文怎麼說
中文拼音 [cáiwùxìnxīzhōngjiè]
財務信息中介
英文
financial information intermediaries-
As to the doctrine of liability fixation the author thought that, in line with the duty of care of different subject of misrepresentation, ve should built three different standards consequently which were strict liability, fault liability liability on willfulness. as to cautionary relation, this thesis maintained that it could be classified into cautionary relation on transaction and cautionary relation on loss, and that the former was the fast knot on the question of cautionary relation on civil responsibility of misrepresentation, and that we should built presumptive rule on cautionary relation referring to the relative institute of america
關于歸責原則，作者認為應當根據不同虛假陳述主體對信息披露所負的注意義務提出嚴格責任、過失責任和故意責任三個相應歸責標準，其中，嚴格責任適用於證券發行人，過失責任適用於除發行人之外的其他所有信息披露文體，故意責任適用於中介機構承擔連帶這種特定情形。損害後果作為虛假陳述的必備要件之一，僅限於財產上的損害。對于因果關系，文章將其分為交易的因果關系和損失的因果關系，認為前者是虛假陳述民事責任因果關系的癥結所在。Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that ， it is also depicted the influences from interim accounting changes ， the accounting of two special gains and losses items ， the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee
首先通過有關定義的介紹，指出通常意義下的中期財務報告是相對于年度財務報告而言的，是企業在正常經營情況下定期對外披露、且涵蓋期間短於一個完整會計年度的財務報告。然後在此基礎上，圍繞誰是財務報告信息的使用者、他們需要哪些信息，以及企業應該提供哪些信息，推斷出中期財務報告的側重點對于年度財務報告應有所不同，但從本質上講，兩者都屬於一種不完全循環期間的定期報告，都具有滿足信息使用者決策需要的共同目標。Subsequently, learning organization and knowledge management theory and practice based on networks that are in the basic grade are discussed in the first place. resource, finance and marketing cooperation network are bring forward secondly, in this part, the dissertation recommend the ? balanced ? score ? card （ bsc ）, total budget management and total dimension marketing as ways of being used widely in some famous corporations like ibm and ge. later, the most important that is the core operation action of manufacturing enterprise, including “ 5s ”, lean manufacture, “ 6 ” management mode and business reengineering are go deeply into
根據系統化企業管理體系的邏輯關系，本文先對處于基礎層級的理念與技術支持體系中學習型組織和基於信息網路的知識管理體系作了較為詳盡的介紹，然後針對一般製造型企業核心業務活動的開展所必須具備的支持體系? ?人力，財務，營銷合作網路三大核心活動支持體系逐一作了說明，在這一部分，先後介紹了平衡計分卡在績效考核中的應用，財務上的全面預算管理主要內容與開展方式以及全方位營銷框架。Through the introduction of case on accounting information applying in performance appraisal of ccicjs, point out problems about accounting information application, such as, the enforcing requirement of integrating of accounting information and non - accounting information, information distortion and information asymmetrical, shortcomings of taking the financial norm as the core of performance appraisal, etc
通過具體年度績效考核案例介紹中檢江蘇公司會計信息在績效考核中的應用，並指出通過會計信息進行績效考核存在的問題，諸如：會計信息和非會計信息的整合方面有待加強；信息傳遞失真與信息不對稱；財務指標為核心的績效考核存在缺點等。Chapter two, which is the core of the article, discusses the three main models of solvency regulation, including insurance regulation information system, risk - based capital, financial analysis solvency tracking and cash flow test in usa ; the provisions about solvency margin, guaranteed funds and technical reserve in the three directives issued by european economic council ; and the methods of solvency regulation in japan
第二章研究了償付能力監管的主要模式，是本文的核心內容。詳細介紹了美國的保險監管信息系統、風險資本方法、財務分析和償付能力跟蹤系統和現金流量分析；詳細介紹了歐盟三代保險指令中有關償付能力額度、保證金和技術準備金的規定；介紹了日本的償付能力監管方法，並對這三種模式進行了比較。Then the author analyses the control principles of cobit, and introduces it resources, business objectives, it processes and their relation, and analyses the control objectives " principles of cobit, and introduces high level control objectives and detailed control objectives and cobit family of products, and summarizes the cobit ' s excellence and its limitation, and provides how to apply the cobit in our country ' s informationization effectively. then the author discusses deeply the application of cobit in e - government information system. according to the four domains and high level control objectives, integrating practical e - government environment, management control objec tives and operation control objectives of e - government information systems is proposed
在前面分析的基礎上，作者詳細論述cobit在國內電子政務系統建設中的應用，首先根據cobit的規劃與組織、獲取與實施、服務與支持、監控四個域和高級控制目標、詳細控制目標，結合國內電子政務建設的現狀，提出電子政務系統的管理控制和運行控制目標，然後剖析電子政務安全管理問題，提出安全管理控制目標，其後詳細分析財政信息系統中的國庫集中支付子系統的應用控制目標，最後介紹了在電子政務系統中實施控制目標后的效果。The article elaborates that we should set up cash flow concept in our finance management with definitions and current analysis of " cash flow ". one hand, the article elaborates status and function of cash flow is important to business operating. on the other hand, it also elaborate how to evaluate the value creating ability of a company based on the cash flow information and other information relater to cash flow
本文通過對現金流量的介紹與分析，闡述了現金流量在企業經營管理中的重要地位和作用，提出現代企業財務管理中應樹立現金流量的觀念，利用現金流量及相關信息來評估和判斷企業的價值創造能力。分享友人