財務和信息股 的英文怎麼說

中文拼音 [cáiwùhéxìnxīgǔ]
財務和信息股 英文
financeandinformationunit
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 和 : 和動詞（在粉狀物中加液體攪拌或揉弄使有黏性） mix （powder） with water, etc. : 和點兒灰泥 prepare some plaster
  • 息 : Ⅰ名詞1 （呼吸時進出的氣） breath 2 （消息） news 3 （利錢; 利息） interest 4 [書面語] （子女） on...
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 財務 : finance; financial affairs
  1. 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。
  2. Research of this paper opens out enclosing the subject that m & as and reconstruction of public companies can help to realize resource collocating of securities market, advance quality of public companies, and promote the optimization of structure and function of stated - owned economy. the paper researches how to change the financial and speculative reconstruction at present to the strategic and material reconstruction aftertime. firstly, the author proves the feasibility of m & as and reconstruction that conduces to advance management efficiency of companies and efficiency of securities market in theory, and emphasizes on some conceptions which have certain differences between westward m & as and reconstruction market and ours

    西方的並購重組理論為我們提供了一定的思考的角度，其中比較有代表性的有效率理論，從管理、經營、財務的協同效應和多元化經營、戰略重組等方面解釋了並購重組對改善企業經營管理的可能性；代理問題理論，把並購重組作為解決企業委託代理問題的一個外部機制，即當由於公司管理層的無效率或代理問題而導致公司經營管理業績不佳的時候，公司就可能面臨著被收購的威脅；信息與信號理論，認為並購重組信息向市場傳遞了有關公司管理、股票價值、資本結構等方面的信息，從而引起公司的市場價值被重新評估，導致股價波動。
  3. On the one hand, the high standard requirement of stock market and high growth requirement of venture capital leave smes no choice but to resort to the banking industry ; on the other, when borrowing from banks, they are confronted with difficulties in collateral, soft information and loan size, for they do not have sufficient assets for collateral nor adequate system of finance and their need for funds is small in size and pressing in time

    一方面，股票市場的高標準要求、風險基金的高成長要求，使得中小企業融資只能求助於銀行業；另一方面，由於缺乏足夠的抵押資產和完善的財務系統以及需求資金規模小、時間急，中小企業向銀行融資時面臨抵押難題、軟信息難題和規模難題。
  4. Any public offering of securities to be made in the united states will be made by means of a prospectus that may be obtained from the issuer or the selling security holder and that will contain detailed information about the company and management, as well as financial statements

    任何在美國作公開發售的股份均會透過包含有關集團和管理層的信息，以及財務報表的售股章程的形式發售投資者可向發行人或發售證券持有人索取。
  5. The listed companies, which are the model forms of the company system, play a critical role in the securities market more and more policies, codes and ordinances in the securities market directly or indirectly regard the accounting earnings as the assessing index. therefore the listed companies " financial information, especially the accounting earnings, becomes the key factor that influences the price of stock and shares

    作為公司的典型代表，上市公司在證券市場上扮演著重要的角色，上市公司財務信息尤其是會計信息是影響股票價格的重要因素，越來越多的相關政策、法規和條例直接或間接以會計盈餘作為考核指標，而其中關聯方交易則是改變會計盈餘的一種常用手段。
  6. We need to expand the number of key performance indicators, beyond earnings per share, to present the information investors really need to understand a company ' s business model and its business risks, financial structure and operating performance

    我們需要擴展核心業績指標的數量，而不僅僅只是每股收益，以傳遞給投資者真正能理解公司商務模式和它的商務風險、財務結構和經營業績的信息。
  7. Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs

    公司在上市公司審計、特大國有企業集團審計、企業查帳驗證；稅務代理、稅務咨詢、稅收籌劃；企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估；大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理；企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證；企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務；企業信息化咨詢（ erp ） ，企業形象策劃（ ci ） ；質量認證咨詢；科技成果的評估及轉讓、科技咨詢及服務；各種培訓服務等方面有強勁的服務能力。
  8. Based on the above - mentioned analysis, we use the theoretical knowledge of project management to elaborate the various possibilities to resolve the problems, and then put forward effective countermeasures, which include analyzing the competition strength of retapase in the biopharmaceutical industry ; evaluating the resources of the fdzj company and its competition strength by using the swot analysis method, collecting the market information by questionnaire survey, interview and document retrieval of domestic and internal literatures. after this, we predict the market requirement and the price of the rctapasc and propose to set up a project management team which can control the r & d, production, sales, finance and affair communicating personnel systematically

    本文在深刻剖析上述問題的基礎上，運用項目管理方面的理論知識，充分闡述問題的解決方案，給予了有效的對策。其中包括：項目行業與競爭力分析，運用swot分析法評估公司資源和競爭能力，通過書面調查、訪談及查閱國內外相關文獻等方式收集市場信息，在此基礎上，進行項目的市場需求量預測，價格預測。成立集研發、生產、銷售、財務及公關人才於一身的項目團隊管理項目，並採用強矩陣結構，集合直線制與職能制的優勢，對全體員工實行股份期權激勵，使員工利益與項目形成命運共同體。
  9. The countermeasures in the demand are developing institute investors and cultivating financial analysts ; the countermeasures in the supply are perfecting the independent director institution, establishing the shareholder collective suit institution and enforcing the construction of accounting professional ethics

    具體說來，在需求方面，重點是積極發展機構投資者和財務分析師，建立完善會計信息服務體系；供給上，主要是完善獨立董事制度，建立民事責任追究制度和股東集體訴訟制度，加強會計職業道德建設。
  10. Taking china national condition as a background, based on the information economics and the game theories et al., using the statistical analysis and forecast techniques as research tools, aiming at the special financial and accounting phenomena occurred in under - developed stock market systems in china to construct the theoretical models, make empirical research about the r & d investment and risks management, interests conflicts and information flows under the information asymmetry in the systems

    以我國的國情為背景，以信息經濟學和博弈論為基礎，以統計分析和預測技術為工具，針對我國不成熟股票市場中的特殊財務與會計現象，對信息不對稱下的利益沖突與信息流動進行模型構建與實證研究。
  11. This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory, is close to combine the reality of the state - owned group financial management and accounting information system of holding company, adopts to determine the nature, is with ration, sum up the method of deducing, enumerate case layer upon layer further, record system and processing for the state - owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center, information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically, and reach following conclusion : first, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision

    外部競爭和內在要求的雙重壓力都表明企業集團構建科學完善的會計信息系統十分必要和迫切。本文根據國有控股企業集團財務會計的特點與職能，運用決策論、控制論、系統論和價值論等相關理論，緊密結合國有控股企業集團財務管理和會計信息系統的實際，採用定性與定量相結合、歸納推斷的方法，層層深入，列舉案例，對國有控股企業集團會計信息系統中的系統要素、制度控制體系、分類記載體系、加工處理體系、合併會計報表、會計核算中心、信息傳遞體系等相關問題進行了全面系統深入的研究，推論出科學完善的現代國有控股企業集團會計信息系統的構架，並得出如下結論：第一，會計信息是企業管理信息的核心，會計信息系統是企業決策的強有力的支持系統。
  12. Part two the prospectus criterions were compared from five aspects including fundamental principles, brief contents, disclosure focal point, the system of financial statements and main accounting method. part three the relationship of supervisor and investor and the company that disclose their accounting information were studied. based on part three, part four analyzed the reality of our stock market and research how to resolve the problem of the disclosure of accounting information of our stock market before a company became a listing one

    第二部分從基本原則、基本內容與格式、披露重點，財務報告體系，主要會計處理方法五個方面比較了兩地的招股說明書；第三部分從理論上闡述了會計信息披露活動涉及到的各個方面的關系，包括監管者和披露者，投資者與披露者等，深化了對信息披露活動的認識，並為第四部分? ?中國股票市場會計信息披露的現狀及對策? ?作了理論鋪墊。
  13. The first part discusses these concepts " information ", " finanical information " and " publishing information " that be hi security law one by one, and forms the basic concept " publishing financial information " of the dissertation. then, expounds the functions that safeguard the investor, restrain the corporations that distribute securities, is advantageous to raising funds by corporations as well as go a long way hi taking charge of the security market and expounds the roue ' s justice and efficiency. the second part makes an exposition on the following three sections

    正文共三個部分：第一部分首先逐一論述了證券法意義上的「信息」 、 「財務信息」 、 「信息坡露」等概念並在此基礎了形成了本文的基本概念「財務信息披露」 ；繼而論述了發行公司財務信息披露保護股東權益，約束發行人和相關人行為，利於發行人籌資，便於主管機關監管等功能以及公平、效益相統一的價值取向。
  14. The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6

    筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。
  15. The document issued by a company or fund setting out the terms of its public equity issue or debt raising

    公司（或者基金）公開發行股票（或者公開籌措資金）時所發布的文件。文件提供公司（或者基金）背景以及財務和管理狀況等信息
  16. The development phase of modern finance system is very slow for example financial decision, finance control. so it had not taken effect on regulating the corporate governance and should be perfected to improve the efficiency of corporate governance. the author believes finance system is key to regulate corporate governance after carefully and deeply studying the relation between finance system and corporate governance and puts forward some effective measures to regulate corporate governance and improve the efficiency of chinese listed companies by financial means

    特別是我國現代財務體系的發展本身就比較晚，還很不健全，對公司治理起重要作用的股權結構、資本結構、經理人員的激勵與約束機制等因素，財務決策、財務控制與審計監督、財務信息的反映等職能沒有發揮應有的作用，嚴重影響了公司治理結構的規范和績效的提高，亟需對其進行優化、完善，來提高治理效率。
  17. In the second part, we randomly select 110 listed companies in sse according to its industrial ratio and examine the influence of 5 firm - specific characteristics on the general level of voluntary disclosure. the 5 variables tested are firm size, ownership structure, firm profitability, leverage and influence of audit firm. the first three variables are influential factors

    在實證研究部分，本文按行業比重隨機抽取了滬市110家上市公司作為研究對象，利用其2002年年報和meek等學者建立的信息披露明細表，計算出上市公司自願性披露指數，並與五個可能的影響因素做回歸分析，分別是邊際利潤率、公司規模、大股東及其關聯股東、財務杠桿、審計機構的權威性，結果證明前三個因素對公司自願性披露有影響，與提出的假設相符。
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