助手标题  
全文文献 工具书 数字 学术定义 翻译助手 学术趋势 更多
查询帮助
意见反馈
   过度盈余管理 的翻译结果: 查询用时:0.071秒
图标索引 在分类学科中查询
所有学科
企业经济
金融
证券
投资
工业经济
会计
数学
宏观经济管理与可持续发展
更多类别查询

图标索引 历史查询
 

过度盈余管理
相关语句
  excessive earnings management
    Analysis on Excessive Earnings Management in our Listed Companies
    我国上市公司过度盈余管理行为分析
短句来源
    Analyses on the Measure and the Cause of the Excessive Earnings Management in China's listed Companies
    我国上市公司过度盈余管理的手段及成因研究
短句来源
    Earnings management has been a basic skill which managers in every area of the world need. But it has dual character: excessive earnings management is harmful to enterprise, to society, and to country. So how to keep watch excessive earnings management is the focus of country supervise and control.
    本文得出的结论是:盈余管理不同于会计造假,盈余管理是一种合法行为,它表现出强大的生命力,已成为世界各大公司财务经理们必须掌握的一项基本技能,但它也有两面性,过度的盈余管理也会给企业、社会,乃至整个国家带来损害,因此,如何防范企业管理当局进行过度盈余管理已成为当前国家监管的重点。
短句来源
    I choose this proposition, just want to hope summarize certain rule for better distinguishing the true report forms of enterprises for investors, and offer some reference suggestions to the accounting managers, through the discussion of the enterprise's different earnings management in the different periods. Thus can be benefit to manage the excessive earnings management behavior of the listed company, and solve distorted accounting information problem in our country.
    笔者正是基于此目的而选择这一论题,希望通过对不同时期企业不同盈余管理的探讨,总结出一定的规律,为投资者更好的辨别企业的真实会计信息,以及为防范上市公司的过度盈余管理行为、解决我国会计信息失真等问题有所益处。
短句来源
    Eearnings management is a neutral concept , excessive earnings management will bring adverse effect to enterprises , investors and social resource's distribution, accounting criterion is the key factor of harnessing earnings management.
    盈余管理是中性概念,过度盈余管理将给企业、投资者、社会资源配置带来不利影响,会计准则是治理盈余管理的关键因素。
短句来源
更多       
  excess earnings management
    Research of Cause Analysis, Identify Measure and Countermeasure to Excess Earnings Management among Listed Company
    上市公司过度盈余管理的成因分析、识别方法及防范对策研究
短句来源
    Based on the analysis, the text summarize the principle and ways to identify excess earnings management.
    在以上分析的基础上,本文给出了识别过度盈余管理的原则和方法;
短句来源
  excessive earnings management
    Analysis on Excessive Earnings Management in our Listed Companies
    我国上市公司过度盈余管理行为分析
短句来源
    Analyses on the Measure and the Cause of the Excessive Earnings Management in China's listed Companies
    我国上市公司过度盈余管理的手段及成因研究
短句来源
    Earnings management has been a basic skill which managers in every area of the world need. But it has dual character: excessive earnings management is harmful to enterprise, to society, and to country. So how to keep watch excessive earnings management is the focus of country supervise and control.
    本文得出的结论是:盈余管理不同于会计造假,盈余管理是一种合法行为,它表现出强大的生命力,已成为世界各大公司财务经理们必须掌握的一项基本技能,但它也有两面性,过度的盈余管理也会给企业、社会,乃至整个国家带来损害,因此,如何防范企业管理当局进行过度盈余管理已成为当前国家监管的重点。
短句来源
    I choose this proposition, just want to hope summarize certain rule for better distinguishing the true report forms of enterprises for investors, and offer some reference suggestions to the accounting managers, through the discussion of the enterprise's different earnings management in the different periods. Thus can be benefit to manage the excessive earnings management behavior of the listed company, and solve distorted accounting information problem in our country.
    笔者正是基于此目的而选择这一论题,希望通过对不同时期企业不同盈余管理的探讨,总结出一定的规律,为投资者更好的辨别企业的真实会计信息,以及为防范上市公司的过度盈余管理行为、解决我国会计信息失真等问题有所益处。
短句来源
    Eearnings management is a neutral concept , excessive earnings management will bring adverse effect to enterprises , investors and social resource's distribution, accounting criterion is the key factor of harnessing earnings management.
    盈余管理是中性概念,过度盈余管理将给企业、投资者、社会资源配置带来不利影响,会计准则是治理盈余管理的关键因素。
短句来源
更多       
  “过度盈余管理”译为未确定词的双语例句
    In the last part, the dissertation provides the countermeasures and suggestion in terms of accounting criteria, securities supervision system, corporation governance and independence of the medium
    因此,本文最后一部分从会计准则、证券监管制度、公司治理结构和中介机构独立性四个方面提出防范上市公司过度盈余管理的相关对策和建议。
短句来源
    ·I explained the result of positive research, advanced some countermeasures to improve the domestic securities market circumstance and some advices to control the excessive earning management。
    ·解释分析实证研究的结果,提出改善我国证券市场环境,治理我国上市公司过度盈余管理行为的现实对策。
短句来源
    The fourth part posed the methods of earnings management in listed companies; The fifth part raised the manage measures of earnings management in listed companies.
    第四部分描述了上市公司盈余管理的手段:第五部分提出了对上市公司过度盈余管理的治理措施。
短句来源
    Then the thesis studies validity degree of national accounting criterion restraining enterprise's earnings management behaviour from different respects such as making organization, making procedure , whole frame and content, combining the current situation of earnings management of listed company in our country (the choices of means and opportunity).
    一方面,会计准则制定的会计处理规范,有利的遏制了企业盈余管理行为的发生,一定程度上确保了会计信息的可靠性,可比性; 另一方面,由于剩余选择权的客观存在,会计准则又无法完全消除盈余管理,甚至会引发企业的过度盈余管理行为,而过度的盈余管理行为诱发的会计信息市场危机反过来又为准则制定者进一步完善会计准则提供了实践依据,从而推动了会计准则的发展。
短句来源
    According to restraint function and surplus choice right, we need ,to hold the career judgement and equalization point of criterion restraint in order to reduce the danger to security market, investor, creditor and social economic environment.
    针对会计准则的对盈余管理的约束功能和剩余选择权,我们需要把握职业判断和准则约束的平衡点,尽可能制定出内容全面、体系完善的会计准则将管理当局盈余管理的行为控制在可接受的范围之内,以减少过度盈余管理行为对证券市场、投资者、债权人、社会经济环境的危害。
短句来源
更多       
查询“过度盈余管理”译词为用户自定义的双语例句

    我想查看译文中含有:的双语例句
例句
为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法,我们为您准备了出自英文原文的大量英语例句,供您参考。
  excessive earnings management
This study tests whether companies exhibit excessive earnings management after hiring key financial reporting personnel directly from their auditors.
      


Reliability is the initial quality feature of finance accounting information. In recent years, false accounting information in listed company is very serious. Some of this false information belongs to accounting concoction, but the other is due to earnings management. The present situation of earnings management in China's listed companies is analyzed, problems are pointed out and suggestions are presented.

真实性是财务会计信息的首要质量特征。近年来,我国上市公司的会计信息失真现象十分严重。在这些失真的会计信息中,一部分纯属会计造假;而另一部分则是盈余管理所致。目前,由于上市公司过度盈余管理引致的财务丑闻使会计学界和公众都对虚假会计盈余问题的探讨进入了白热化阶段,笔者分析了我国上市公司盈余管理的现状、弊端,并对其约束和规范提出了解决措施和建议。

From the angles of asymmetrical information and the accounting sci ence, this paper reveals the necessity of conducting surplus management for list ed companies. On this basis, this paper analyses the positive functions of appro priate surplus managements and the defects of excessive surplus managements of t he listed companies, and advances some corresponding suggestions of regulating t he behaviors of surplus managements of the listed companies.

从信息不对称和会计学的角度揭示了上市公司盈余管理的必然性。在此基础上,分析了上市公司适度盈余管理的积极作用和过度盈余管理的弊端,并有针对性地提出了规范上市公司盈余管理行为的建议。

Earnings management is commonly used in listed companies. It has been studied broadly in both China and western world. The paper has studied the phenomena of excessive earnings management, such as utilization of time difference and correlative transaction in Chinas listed companies. It has also analysed the hurt of excessive earnings management and its cause of formation .

盈余管理是很多上市公司普遍使用的手段,引起中西理论界的广泛研究。本文研究我国上市公司在盈余管理的过程中出现的利用时间差异、关联交易等过度盈余管理的现象,分析了过度盈余管理带来的危害及其形成的原因。

 
<< 更多相关文摘    
图标索引 相关查询

 


 
CNKI小工具
在英文学术搜索中查有关过度盈余管理的内容
在知识搜索中查有关过度盈余管理的内容
在数字搜索中查有关过度盈余管理的内容
在概念知识元中查有关过度盈余管理的内容
在学术趋势中查有关过度盈余管理的内容
 
 

CNKI主页设CNKI翻译助手为主页 | 收藏CNKI翻译助手 | 广告服务 | 英文学术搜索
版权图标  2008 CNKI-中国知网
京ICP证040431号 互联网出版许可证 新出网证(京)字008号
北京市公安局海淀分局 备案号:110 1081725
版权图标 2008中国知网(cnki) 中国学术期刊(光盘版)电子杂志社