andard 中文意思是什麼
andard
解釋
安達爾-
By so doing, the completeness of the civil procuratorial rights can be kept and the incorrect judgments and decisions by the courts can be corrected in time. ( b ) the people ' s procuratorates should have the right to protest against not only those that have taken effect but also these civil judgments that have not taken effect yet so as to lower the procedural costs. ( c ) it is important to prescribe clearly that the cases being protested by the procuratorates should be retried by the people ' s court that accepts such protests, ( d ) it is necessary to broaden and perfect the ways in which civil procuratorial supervisions are carried out and make it a st andard legal practice for the procuratorial organs to take legal proceedings, take part in the proceedings and raise procuratorial suggestions
一是民事檢察監督的形式過于單一，僅規定了人民檢察院對人民法院確有錯誤的民事判決、裁定有權提出抗訴這一種監督方式，除此之外並未規定其他的監督途徑；二是民事檢察監督的范圍過于狹窄，僅規定對已經發生法律效力的判決、裁定有權提出抗訴，而對未發生法律效力的判決、裁定能否監督未作規定，不僅如此，最高人民法院還不斷地作出司法解釋，對檢察機關可以抗訴的民事裁定的范圍逐步加以限制；三是基層人民檢察院沒有抗訴權，使大量案件集中在市級以上人民檢察院；四是人民檢察提出抗訴后，案件由哪一級人民法院再審，未作明確規定，造成了審級上的混亂。 -
The present financial report stresses great emphasis on the disclosing of the information of the tangible things, such as the storage of the goods, machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things, such as knowledge, human resource and self - imposed honor in their selling practice. the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation, evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information. the present financial report is set according to the general st andard, which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information
現行財務報告偏重於揭示存貨、機器設備等有形資產的財務信息，而對知識資本、人力資源、自創商譽等無形資產的財務信息揭示不足；現行財務報告缺乏對經營業務風險性和不確定性的反映；不能全面反映企業所承擔的社會責任履行情況；不能完全解決衍生金融工具的確認、計量及報告問題；缺少對分部信息的披露；現行財務報告是標準化的通用報告，這難以滿足財務信息使用者對信息需求的多樣性和特殊性要求；現行財務報告計量基礎單一，不能完整地反映經濟現實；市場價值計量基礎的運用面狹窄；現行財務報告重法律形式，輕經濟實質；時效性不強等等。
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