disclosure principle 中文意思是什麼

disclosure principle 解釋
公開揭示的原則
  • disclosure : n. 1. 泄露，暴露；（發明等的）公開。2. 揭發；顯示；開誠布公的話。
  • principle : n. 1. 原理，原則。2. 主義；政策；〈常 pl. 〉道義；節操。3. 本質，本體，根源；本原，源泉。4. 本性，本能；天然的性能；天賦的才能；動因，素因。5. 【化學】素，要素；精。
  1. According to the theory, the multi - levels accounting information disclosure system is completely accorded with the relativity principle, the materiality principle, the cost - income principle ; from the practice, it can satisfy the different quest to the different user, and it can also help to the promotion of the disclosure quality and the accounting theory and practice. it had been adopted by the unite states and england for many years as an accounting convention, it is also adopted by european country such as german holland belgium, spain

    從理論上看，多層次的會計信息披露制度更符合會計的相關性原則、重要性原則、和成本效益原則；從實踐上看，它滿足了不同企業的會計信息需求者對會計信息的不同需求，更符合我國實際，有利於披露質量的提高，有利於我國會計理論與實務水平的快速提高。
  2. Major principles included in gaap are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual - basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle

    公認會計原則所包括的主要原則有：客觀性原則，重要性原則，一致性原則，穩健性原則，權責發生制原則，充分披露原則，配比原則，實現原則和成本原則。
  3. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  4. The disclosure principle holds that a company ' s financial state ? ments should report enough information for outsiders to make knowledgeable decisions about the company

    充分披露原則是指公司的財務報表應報告充足的信息，以使外界人士能夠據此作出有關公司的正確決策。
  5. The most important accounting principles include the accrual principle, the historical principle, the realization principle, the matching principle, the prudence principle, the objectivity prin ? ciple, the full - disclosure principle, the consistency principle and the materiality principle

    最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。
  6. The stable - monetary - unit concept is the accountants basis for ignoring the effect of inflation and making on restatements for the changing value of the money. the most important accounting principles include the accrual principle, the historicl principle, the relization principle, the matching principle, the prudence principle, the objectivity principle, the full - disclosure principle, the consistency principle and the materiality principle

    最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。
  7. On the principle of inevitable disclosure in the protection of commercial secrets

    論商業秘密保護中的不可避免披露原則
  8. Directed by value notion mentioned above and by using the methods of comparative analyses, economic analyses, games analyses and systematic analyses, the author emphatically uses the legal mechanism in principle to discuss related legal problems, such as choices of withdrawing forms, regulations to the rights and obligations of all parties during the course of withdrawal etc, in the legal mechanisms in operation of financial institutions withdrawing from the market like merger & acquisition, administrative closing, bankruptcy etc. part iii : emphatically discussing the construction and perfection of several coordinative mechanisms ( rescue measures dealing with financial crisis, deposit insurance system and information disclosure system ) closely related to financial institutions withdrawing from the market, which will provide insurance to the usage of these legal mechanism

    第二部分：金融機構市場退出主要法律機制研究。該部分是全文的重點，筆者以前述確定的價值理念為指導，運用比較分析、經濟分析、博弈分析、系統分析等方法，著重運用各種機理性法律機制對並購、行政關閉、破產等金融機構市場退出運行機制中諸如退出方式選擇、退出過程中各方權利義務的界定、金融監管機關的行政權與司法權沖突的救濟等相關法律問題進行了探討。第三部分：重要探討了與金融機構市場退出密切相關的幾種配套機制（危機處理的緊急救助措施，存款保險制度和信息披露制度）的建立與完善，為金融機構市場退出法律機製作用的發揮提供保障。
  9. Statistics implies the self - serving attribution behavior is very popular in listed companies and violates the reliability principle for information disclosure

    統計數據顯示， 「非典」時期，相關行業公司的自利性歸因行為異常突出，違背了信息披露的「可靠性原則」 。
  10. Secondly, the paper analyzes the problems in the disclosure of information generally, and points out that the most serious problem is to begin with the cost and profits according to the theory of information asymmetry and classical economics, based on false disclosing of information ; to reveal the necessary causes of the such behaviors, thus draws the conclusion : the disclosing of false information is the inevitable result of asymmetric information ; while the asymmetry between the cost and the profit is the source of false disclosing. because the asymmetry of information is objective, which can not disappear foe ever, the cost and source principle must be followed, and the institution environment must be depended on to restrain the related subjects behaviors to relieve the asymmetry of information and reduce false disclosing of information. the current imperfect restraint to the institution environment of false disclosing of information has caused the prevalence of it

    然後，在從總體上分析了上市公司信息披露存在的問題並指出當前最關鍵、最嚴重的問題是信息披露虛假的基礎上，從非對稱信息理論和古典經濟學的成本?收益分析入手，分析了上市公司虛假信息披露行為存在的必然原因，並得出結論：虛假信息披露是信息不對稱的必然結果，而與信息披露虛假有關的主體實施行為的成本與收益的不對稱是信息披露虛假的源動力；由於信息不對稱是客觀存在的，永遠不可能消失，因此，只有遵循成本收益原則，靠制度環境來約束相關主體的行為，緩解信息不對稱，減少虛假信息披露的行為；現行的對上市公司信息披露行為約束的制度環境的不完善造成了虛假信息披露的盛行?上市公司法人治理制度是信息披露虛假的深層次原因，而不合理的產權制度是制度環境中最重要、最根本的因素。
  11. The author gives a detailed explanation of the meaning of duty to disclosure from the intension to extension, and defines the definition and character of duty to disclosure, the purpose of its establishment, the. relationship of duty to disclosure and duty to introduction, the relation of duty to disclosure and duty to notice. meanwhile, the author put forward the legislative basis for duty to disclosure that is the good faith principle and consideration and balance principle, then forms the theoretical system frame of duty to disclosure

    首先從內涵到外延對告知義務的涵義進行了細致闡述，界定了告知義務的定義、性質、設定的目的、告知義務與說明義務的關系、告知義務與通知義務的關系，同時，提出告知義務的立法依據應當為誠實信用原則和對價平衡原則，從而構建出告知義務的理論體系框架。
  12. Basing on the above cognition, the dissertation describes the accounting recognition, measurement and disclosure of the derivative financial instruments by the numbers, along with several points in accounting managements in the facts in chapter 3 and chapter 4, including ( 1 ) under the betterment of the financial reports essentials definition, the dissertation puts forward the accounting recognition standard of the derivative financial instruments, that is under the business of the derivative financial instruments, when the contract is concluded, it should make an early recognition according to relativity principle and the factual diversion of the risk and the reward

    基於上述認識，本文在第三章、第四章中，系統地描述了衍生金融工具會計確認、會計計量和會計報告的相關理論，以及在實際進行會計處理時應注意的幾個要點，包括： （ 1 ）在對財務報表要素定義改進的前提下，提出了衍生金融工具的會計確認標準，即在衍生金融工具交易條件下，應按相關性原則，以風險與報酬的實質轉移為標準，在合約訂立時，就對其進行初始確認。
  13. The proposals in respect of the unauthorized disclosure of state secrets are consistent with this principle. the categories of information to be protected are specifically set out and are narrow

    有關非法披露國家機密的建議符合這項原則，具體訂明了受保護的資料類別，而且涵蓋范圍狹窄。
  14. Full disclosure principle

    充分披露原則
  15. On the basis of comparing the relative provisions of cmc and cil, according to the basic theories of contract law, insurance law and marine insurance law, by reference to the marine insurance act, 1906, laws in some other countries and clauses of marine insurance contract, the author analyzes in this paper the provisions of definition of marine insurance contract, disclosure, warranty, principle of indemnity, double insurance, subrogation, and modification, transfer and cancellation of marine insurance contract as well as rights and duties of the insurer and the insured. the author points out those provisions which are either duplicate, imperfect or reasonable in cmc and cil, draws the conclusion which provisions shall be deleted, which provisions shall be modified and, if so, how they shall be modified

    本文以比較《海商法》與《保險法》相關規定為基礎，結合合同法、保險法和海上保險法的基本理論，適當參照英國《 1906年海上保險法》及其他一些國家的規定，並適當參考海上保險合同條款，對我國《海商法》海上保險合同的規定是否應引入投保人的概念，如何規定海上保險合同的定義，告知義務，保證義務，損失補償原則，重復保險，保險人的代位求償權，海上保險合同的變更、轉讓與解除，以及保險人和被保險人的權利義務等問題，進行了詳細深入的研究，分析了《海商法》相關規定與《保險法》的重復之處、規定不完善之處以及規定合理之處，並在此基礎上，進一步分析了哪些規定應當刪除，哪些規定應當修改以及如何修改。
  16. Chapter 6 is devoted to the discussion about disclosure of foreign currency option, including purpose and principle of disclosure, disclosure of information both in and out of financial statement

    第6章，就外匯期權的披露問題進行探討，包括外匯期權披露的目的、原則、表內信息列報和表外信息披露。
  17. Third part, has discussed the legislative basic principle nearly purchased about the listed company mainly, divide it in order to fully reveal the principle, shareholder ' s equal treatment principle of the goal, to nearly concretly purchasing the information aimuuiiumg system, have proposed revealing uie subject : concerted activities questions of people and disclosure obligation of the board of directors of goal, reveal the principle

    第三部分，主要討論了關于上市公司要約收購的立法基本原則，具體分為充分披露原則，目標股東平等待遇原則。對要約收購信息披露制度，提出了披露主體：一致行動人問題和目標董事會的披露義務等披露原則。
  18. Chapter three including three sections. mainly discussing the duty of disclosure, the primary content of the principle of utmost good faith

    第三章分三節，主要是對最大誠信原則中的主要內容即告知義務在我國海商法中完善研究的論述。
  19. At the same time, some suggestions on enlarging the applying scope of the amendment of provisional regulation on information disclosure of commercial banks, adding the principle of simultaneousness, enhancing the frequency of disclosure and stimulating the internationalization of our country ' s accounting system are also provided

    本文在得出結論? ?我國銀行業透明度低主要是因為與國際標準不接軌的同時，對《商業銀行信息披露暫行辦法》的修改提出了擴大其適用范圍、增加及時性等原則、提高披露頻率與推動我國會計制度國際化等幾點建議。
  20. Full - disclosure reporting principle

    全面披露原則
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