social auditing 中文意思是什麼
social auditing
解釋
社會審計-
To raise both economic and social benefits of hospitals, many measures need to be considered : management through net - works ; raising the quality of the staff of shroff ; establish rules and regulations ; set up 3 - level auditing system ; consummate the management course of the patients ' charge ; make up of various possible leaks ; reduce the patients ' arrearage
通過微機網路化管理，提高收費員的整體素質，建章立規，實行三級審核制度，完善在院病人費用的環節管理，堵塞各種漏洞，減少出院病人欠款，使醫院社會效益和經濟效益同步上升。 -
Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。 -
The key points for the auditing of social insurance fund
試議社會保險基金審計重點 -
Point out that the major causes of the problem are followings : the decline of social integrity ; the imperfection of law, accounting system, cpa auditing system and corporation governance in the fourth part, the author puts forward to some measurement and suggestion for administrating accounting information distortion
第三部分：分析會計信息系統的各個環節，得出會計信息失真的原因，把整個原因分為：社會誠信水平下降、法律不健全、會計制度不完善、注冊會計師制度不合理及公司治理結構不完善。 -
In the risk - based auditing model, current auditing theory based on the objectives orients social demand, and it can be seen that the social demand ( appropriate audit opinion ) relates directly to the concept of audit risk ( the possibility of reporting the inappropriate audit opinion )
風險基礎審計模式下，國內現行的主要以滿足社會需求為目標導向的審計理論的「需求導向性」體現在以社會需求（恰當的審計意見）與審計風險概念（ 「發表不恰當的審計意見的可能性」 ）直接掛鉤。 -
Article 23 auditing organs shall exercise audit supervision over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by the government department or by any other entity on commission of the government department
第二十三條審計機關對政府部門管理的和其他單位受政府委託管理的社會保障基金、社會捐贈資金以及其他有關基金、資金的財務收支，進行審計監督。 -
Article 24 audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by governmental departments or by public organizations authorized by the governments
第二十四條審計機關對政府部門管理的和社會團體受政府委託管理的社會保障基金、社會捐贈資金以及其他有關基金、資金的財務收支，進行審計監督。 -
Owing to institutional, cultural, social and policy - triggered factors and the resulting opportunistic motives of organizations and individuals, there are abundant behaviors breaking laws and violating discipline, such as misrepresentation, earnings management, purchased auditing, fraudulent auditing, false information transmission, insider trading and etc, in the process of information transmission in china ' s securities market. as the result, market efficiency is undermined, both interests and confidence of investors are impaired
由於機構和個人的機會主義動機及其背後的經濟制度因素、歷史文化因素、社會因素、政策性因素等誘因，我國證券市場信息披露、信息傳遞和信息運用過程中存在著比較嚴重的虛假陳述、盈利操作、購買審計、審計舞弊、虛假或不實信息傳遞、內幕交易等利用不對稱信息優勢謀取私利的違法違規行為，證券市場有效性大大降低，投資者（尤其是中小個人投資者）的利益受到侵害，投資者對證券市場的信心開始動搖。 -
The arise of social auditing is the trend of market economy
民間審計的出現是經濟發展的必然趨勢和要求。 -
We have recovered certified public accountant policy since 1980, and social auditing profession has made great progress
我國從1980年恢復和重建注冊會計師制度以來，民間審計行業得到了長足發展。 -
Finanical accunting, social auditing planning internal finanical management system and accounting calculation system for enterprises, sittign of foreign capital and foreign economy
財務會計、社會審計。擅長企業內部財務管理制度和會計核算制度設計。對外資、外經工作有一定的研究。 -
Having rich experience in the field of financial management ; engaged in social auditing and assets evaluation for many years ; providing consultation service for customer
在企業、事業財會方面，對強化基礎、規范核算及加強財務管理有著豐富的經驗，多年來從事各類社會審計和資產評估項目，並為社會各界提供相關的咨詢服務。 -
Ais is the core of mis and it has many relations with other system including bank and social auditing. its standardization is very important to the construction of the whole enterprise information system
會計信息系統作為mis最核心的子系統，和企業其它子系統及銀行社會審計等部門有著千絲萬縷的聯系，它的標準化的實現有利於企業信息化的推進。 -
With the development and progress in social economy, politics and technology, modern audit function has greatly expanded in the fields of independent auditing, government auditing and internal auditing
隨著社會經濟、政治和科技的發展，現代審計功能在獨立審計、國家審計和內部審計領域都有極大的拓展。 -
The main innovation of this essay includes : through the discussion of information asymmetry, externality, effective prevention, effective trust, the rule paradox of responsibility of independent auditing is made from the perspective of efficiency ; through the research on the implement of contract system, the structure of all types of independent auditing responsibility and their scope are probed ; the evolution of responsibility structure from ethics orientation to law orientation is analyzed by citing the related history of u. s. a and u. k to prove the point that the structure of the independent auditing responsibilities should reflect the rights and responsibilities of social economy and its change ; the structure unbalance of the independent auditing responsibilities in our country is analyzed. the problem of unbalance includes three aspects, which are the obscure scope of responsibility or non - responsibilities, the lack of moral responsibility, and the structure unbalance of legal duty system
本文的主要創新在於：通過對信息不對稱、外部性、有效預防與有效信賴的研究，從效率的角度提出了獨立審計責任規則悖論；通過對獨立審計履約機制研究探討獨立審計責任類型構成及其各自的范圍；以英美為例通過分析獨立審計責任結構由道德責任為主向法律責任為主的演變，印證獨立審計責任結構應當反映社會經濟權責結構及其變化，揭示獨立審計責任結構之變遷；分析了中國獨立審計責任存在結構性失衡問題，主要體現在責與非責、道德責任缺失以及法律責任體系結構失衡三個方面，並從獨立審計需求角度著手思考與獨立審計責任結構有關的責任安排。 -
Those assets that originated from government appropriation or social donation and sponsorship must be subject to supervision by the auditing agency
資產來源屬于國家撥款或者社會捐贈、資助的，必須接受審計機關的監督。 -
On the investment operation of social security funds and its auditing
社會保障基金投資運作與審計監督 -
Research on the management and auditing supervision of social security funds
社會保障基金管理與審計監督研究 -
With fair, true and open service, social auditing offers some protection to the commercial transaction, giving a kind of monitoring function
通過對社會提供公正、公平、公開的服務，民間審計為民間的經濟行為提供了一定程度的保障，起到了一定的社會監督作用。 -
The writer gives his own opinion of the standard to judge the legal responsibility of social auditing : the independent auditing norm should be the fundamental criterion to judge the responsibility
對於民間審計法律責任的界定標準，作者提出了自己的見解，認為獨立審計準則應該作為司法界判別民間審計法律責任的基本法律依據。
分享友人