財務失真 的英文怎麼說
中文拼音 [cáiwùshīzhēn]
財務失真
英文
financial distortion-
This article consists of five parts as following : mortgage of uncompleted building was originated from the common law and the law of hong kong, so the paper probes into its meaning - the transformation of the specific property right ; when the debtor fails to perform his duty, the creditor can obtain the title determinately ; the debtor enjoys the right of redeeming the collateral security through fulfilling his debt, the creditor has the obligation of returning the property at the same time. secondly, the author summaries its essential feature on the practice of the real estate mortgage hi the mainland of china - the target of the mortgage is a kind of expective interest ; the mortgage is a kind of guarantee which is settled through making over the interests in expectancy ; the risk of the mortgaged uncompleted building should be borne by the realty company instead of the mortgagor ; the phase of the mortgage ; mortgage is realized in a particular way. thirdly, on the basis of analyzing the legal nexus that is involved, the paper points out that the legal ne xus of the mortgage is just between the mortgagor and the mortgagee
樓花按揭作為一種擔保方式起源於英美法上的mortgage ，所以本文第一部分首先探討了mortgage在英美法上的含義：特定財產權利的轉移；在債務人不履行債務時，債權人可以確定地取得所有權；債務人享有通過履行債務而贖回擔保物的權利，同時債權人負有交還財產的義務。其次，就我國的樓花按揭實踐總結了其基本特徵：樓花按揭涉及兩個合同三方當事人；樓花按揭的標的是一種期待性利益；樓花按揭是通過轉讓物業權益而設定的一種擔保方式；預售樓花滅失的風險應有開發商承擔；樓花按揭的階段性；樓花按揭實現方式的特殊性。最後，分析了樓花按揭所牽涉的各個法律關系，認為真正的樓花按揭法律關系只是購房人與銀行之間的按揭貸款關系，按揭當事人只有購房人（按揭人）與銀行。Now, the enterprise is faced with more and more complex economic station and severe market competition. all kinds of people around the enterprise need the exact and correlational accounting information, but the accounting information in china is mendacity. it interrupt greatly the socialist market economic order
現代企業面臨著日益復雜的經濟環境和日益激烈的市場競爭，企業利益相關者都需要獲得準確、相關的會計信息，而我國財務會計信息失真的現象嚴重，嚴重影響了社會主義市場經濟的秩序。Adopting pattern or document embedding form, screencode can embed information of printer user, print time or the code of print equipment in paper via printing. on one hand it is in favor of investigation channels of information drain, on the other hand it can certificate the authenticity and primitivism of the financial statements or financial documents
採用背景方式或文字埋入方式將列印者，列印時間或列印設備代碼埋入在紙面上，一方面可有利於追查信息流失的渠道，另一方面可做到對紙介質的財務報表，金融來訪單據等的真實性，原始性的認證。However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general
但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。In the final part, from the company strategy viewpoint the further discussions have made to indicate the importance of better understanding and management of information from cash flow statement an alysis. in author ' s opinion, a good understanding and management of information from the cash flow statement analysis make it possible for a company to better use and manage the cash resource, improve the conventional accounting report analysis system and prevent the false accounting information in order to achieve an effective and successful management in the company ' s operating, accounting and long term strategy
筆者認為，通過對現金流量表的深入透徹的理論分析和實證研究，能夠全面了解和掌握作為企業經營活動血液的現金的來源和運用狀況，把企業的經營狀況、財務狀況、戰略管理狀況同企業的現金流量緊密的聯系起來，同時對于完善傳統的財務報表分析體系，防止會計信息失真以及充分發揮現金流量管理在企業管理中的重要作用都有積極意義。Legal entity has one of following state, outside assuming responsibility except legal person, can give disciplinary sanction, fine to the legal representative, make crime, investigate criminal duty lawfully : 1, the scope of operations that exceeds approve of the mechanism that register to register is engaged in be being managed illegally ; 2, conceal true condition, practise fraud to the mechanism that register, tax authority ; 3, smoke escape capital, hide belongings to dodge the creditor ; 4, disband, be cancelled, by suspend payment hind, do sth without authorization handles property ; 5, change, when stopping, not seasonable application is dealt with register and announcement, make interests person suffers great losing ; 6, be engaged in legal illicit other activity, harm national interest or the society is communal of the interest
企業法人有下列情形之一的，除法人承擔責任外，對法定代表人可以給予行政處分、罰款，構成犯罪的，依法追究刑事責任： 1 、超出登記機關核準登記的經營范圍從事非法經營的； 2 、向登記機關、稅務機關隱瞞真實情況、弄虛作假的； 3 、抽逃資金、隱匿財產逃避債務的； 4 、解散、被撤消、被宣告破產后，擅自處理財產的； 5 、變更、終止時不及時申請辦理登記和公告，使利害關系人遭受重大損失的； 6 、從事法律禁止的其他活動，損害國家利益或者社會公共利益的。All employees must obey the arrangement from supervisors / management, complete own duty seriously, cherish company belongings, can not leave working post arbitrarily, intentionally destroy company belongs will two times compensation, damage or loose tools / equipment must compensate accordingly, can not walk causally to other working areas without permission during working hours
上班必須服從上司安排，認真做好本職工作，愛護廠部一切財物，不許擅自離開工作崗位，故意損壞公司財務兩倍賠償，損壞和遺失工具設備者必須照價賠償，上班時間未經許可或非工作所需不可隨便到非本人工作區走動。The preference of value - added tax has become more and more, it has surely solved many special economic problems. at the same time, it has brought many troubles in principle of tax and value - added tax, it also has not fit in with the demands of tax expenditure. the preference of value - added tax should act up to this principle of tax adjusting economy, should esteem the theorem of value - added tax, and should accept the repression of budgetary control
自1993年12月13日國務院頒布《中華人民共和國增值稅暫行條例》以來，財政部和國家稅務總局以文件的形式出臺了大量稅收優惠政策，這些政策在解決一些特殊的政治、經濟和社會問題的同時，其弊端日益顯現出來，這些弊端在經濟快速增長，增值稅增勢強勁的時候不易暴露，但這不能說其危害性不大，如果不認真加以控制和規范，將會給國家稅收造成巨大損失，也可能引發諸多嚴重的經濟社會問題。Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports
注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。This mainly shows as follows : the enterprise and the enterprise are in arrears with each other seriously ; the financial distortion of enterprise ; the enterprise escapes and abolishes the bank debt ; the enterprise manufactures and sell the fake ; the enterprise is in arrears with the salary ; issue false manage information ' s, etc. those are something with the unripe market economic system of our country, the lagging of thought morals construction, there training weak of law, the factor having something to do with standard, the difficulty of safeguarding the consumer rights and the unstandard government behavior
所謂企業誠信經營是指企業依照國家法律規定、市場規則和商業道德規范，在經營管理和市場營運中確立和執行的自律性理念和行為。人無信不立，企業無信則衰。可是，目前我國企業經營誠信缺失問題卻相當嚴重，這主要表現在：企業與企業之間相互拖欠嚴重；企業財務失真；企業逃廢銀行債務；企業制假售假；企業拖欠工資；發布虛假經營信息等方面。Can the alteration of current financial report refrain greatly the report malpractices
改進現行的財務報告體系是否能極大地扼制時下愈演愈烈的報告舞弊或稱信息失真現象In recent years, the phenomena of the distorted accounting information in the listed corporations have surfaced frequently, and it is getting worse which not only deeply frustrates the investors ’ confidence but also undermines the healthy operation of security market
財務舞弊是企業有意識地錯報漏報會計信息，偽造盈餘的會計造假行為，是會計信息失真的主要表現之一。近年來，上市公司披露虛假會計信息的案例不斷見之於報端。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。Then totally describes the basic methods, status of enterprise internal financial control aninted financial control methods under different financial verification system. finally the thesis analyzes the financial verification system and internal financial control methods of gansu telecommunication corporation combining with its arrangement and interval of enterprise management and internal financial control system, then find out the existing problems. with the analysis of these problems, designs the enterprise internal financial control system in detail which is foundation of standard implementation of enterprise internal financial control
重點結合甘肅省電信公司企業管理層次、管理跨度、財務內部控制制度現狀的實際，對甘肅電信企業現有的財務核算體系、財務內部控制方法進行詳細分析后，找出存在的問題、分析問題原因，結合以上內部控制及財務內部控制的原理，具體的對企業的財務內部控制制度進行設計，形成以財務為核心，覆蓋生產、經營、管理等環節的財務內部控制系統，重點解決當前企業財務信息失真、資金緊張等問題。The pader stud ies the net outflows of capi ta1 trom farmers ， rural area and the county area through financial channel the farmers savings deposit is the most important source supporting the agricultural and rural econo 。 y in recently 22 years 。 the rural credit cooperatives （ rccs ） and rural post savings deposit organizations become the main chamels of the outflows of rural capital the outflows of capital from the county area are very large and the outflows do harm to the county s and rural economy another problem is the serious rural financial risks there are many kinds of llnanclal risks in rural area the reasons of the rural financial risks are very complicated nd the rural financial risks do harm to the rural financial organizations and the rural economy there is close relationship between rural financial risks and rural social stability there is great potential of risks in rccs and rural nongovermental financial institutions the deposit demands of farmers are satisfied basically but the loans demands of farmers are not satisfied the dlfflcultles of farmers financing （ esp loans ） from rural credit cooperative
問題的關鍵是如何充分利用有限的財政資金，政策性金融成為必然選擇，政策性金融是世界各國普遍運用的基本符合們協議要求的重要支持手段，必須按照「調整」與「加強」兩大思路，相應地調整和加強中國農村政策性金融。要盡快建立一套穩定的機制和渠道，一方面使農村金融機構吸收的農民儲蓄等農村資金能夠用於農村經濟發展而不致流失，另一方面要從外部增加對農業和農村經濟的資金注入。要從中國是一個發展中農業人口大國的實際國情出發，建立真正為「三農」服務的農村金融服務體系。Especially the concerning headache of losing truth on financial information, as well as the popularity of the internet, the appearance of internet financial reports, how to normalize the future financial reports has been put in front of the world
特別是財務報告的信息失真，再加上隨著網際網路的普及，網路財務報告的出現，有關未來財務報告的規范問題再次被提起（王惠君2000 ，陳箭深2001 ，張輝中2001 ，王詠梅2001 ，王躍堂張祖國2001 ） 。分享友人