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不当盈余管理
相关语句
  unsuitable earnings management
     How to Administer the Unsuitable Earnings Management
     如何加强对不当盈余管理的治理
短句来源
     earnings management is an important field in modern accounting theoretical research,appropriate earnings manage鄄ments is a mark of enterprise unceasing ripen,but unsuitable earnings management behavior can affect the optimization disposition of resource,even damages seriously the benefit of investor.
     盈余管理是现代会计理论研究中的一个重要领域,适度的盈余管理是一个企业不断走向成熟的标志,但不当盈余管理行为会影响到资源的优化配置,甚至严重损害投资者的利益。
短句来源
  “不当盈余管理”译为未确定词的双语例句
     Especially, distorted information resulted from earnings management of the list companies has brought many negative influences to the sound development of securities market.
     特别是因上市公司的不当盈余管理而导致的会计信息失真问题对证券市场健康发展的不利影响更为突出。
短句来源
     So under the background of Enron event, we should study the crisis of Chinese securities market, examine the making efficiency and defaults of Chinese Accounting Standard,and then perfect the establishment of Chinese Accounting Standard, drawing the lesson of Enron Event. The paper uses the balanced theory of the market.
     二、基本思路和逻辑结构本文运用市场均衡理论,从我国会计信息市场低效均衡的现状-不当盈余管理导致资本市场信息失真出发,通过分析盈余管理与会计准则之间互动的内在联系,提出了完善准则的构想和改进相关执行机制的措施,力求提高会计信息质量,使我国会计信息市场达到相对高效的均衡。
短句来源
     Beginning with poor efficiency of information market and through analyzing the inherent inter-dynamic relation between accounting standard and earnings management, the paper puts forward the idea of perfecting accounting standard and measures of improving other relevant factors in order toimprove accounting information quality.
     这里的互动关系指:会计准则的不完全性为企业管理当局进行盈余管理提供了可能,而不当盈余管理诱发的会计信息市场危机反过来又为准则制定者进一步修改、完善会计准则提供实践依据,推动会计准则的建设。
短句来源
     This article analyzes the advantages and disadvantages of earnings management and makes some suggestions to restrict its disadvantages.
     盈余管理对企业的发展产生的影响有利有弊,本文对其进行了分析,并提出了治理不当盈余管理的措施。
短句来源
     Especially, distorted information resulted from earnings management of the listed companies has brought many negative influences to the sound development of securities market.
     特别是因上市公司的不当盈余管理而导致的会计信息失真问题对证券市场健康发展的不利影响更为突出。
短句来源
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  相似匹配句对
     On Surplus-Oriented Management of Enterprises
     论盈余管理
短句来源
     Research on Earnings Management
     盈余管理的研究
短句来源
     How to Administer the Unsuitable Earnings Management
     如何加强对不当盈余管理的治理
短句来源
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earnings management is an important field in modern accounting theoretical research,appropriate earnings manage鄄ments is a mark of enterprise unceasing ripen,but unsuitable earnings management behavior can affect the optimization disposition of resource,even damages seriously the benefit of investor.This paper analyses the both of advantages and disadvantages of earnings management,and discusses the administer countermeasures for unsuitable earnings manage.

盈余管理是现代会计理论研究中的一个重要领域,适度的盈余管理是一个企业不断走向成熟的标志,但不当盈余管理行为会影响到资源的优化配置,甚至严重损害投资者的利益。本文对盈余管理进行利弊两方面的分析,并探讨对不当盈余管理的治理对策。

Through the analysis of the essential motivations of earnings management, we find out that there are two main important motivations: one is political motivation, and the other one is to maximize the short-term benefits. Aiming at these motivations, we put forward that inappropriate earnings management may lead the capital structure out-of-balance. And then all these will bring corporations financial risk. At the end of this article, we indicate that listed company should take some measures to resolve inappropriate...

Through the analysis of the essential motivations of earnings management, we find out that there are two main important motivations: one is political motivation, and the other one is to maximize the short-term benefits. Aiming at these motivations, we put forward that inappropriate earnings management may lead the capital structure out-of-balance. And then all these will bring corporations financial risk. At the end of this article, we indicate that listed company should take some measures to resolve inappropriate earnings management. To construct the repeated transactions system and to reform the system are two essential ways of reducing the financial risk.

本文指出我国企业盈余管理的主要动机是出于政治目的和为追逐股票价值短期利益最大化,提出了不当盈余管理会导致资本结构失衡,由此给企业带来财务风险的观点。最后笔者指出了建立重复交易机制,彻底进行体制改革是降低不当盈余管理带来的财务风险的必由之路。

The new enterprises accounting system began to implement in the share-issuing enterprises in 2001. But according to implementation, it is difficult to confirm and measure the impairment of assets. Even some enterprises manipulated profit by using the accounting policy of impairment . In addition, it is also hard to supervise the accounting processing of impairment for external supervisors. It has not achieved the anticipated purpose of the persons who make system, so it is necessary that on the basis of analyzing...

The new enterprises accounting system began to implement in the share-issuing enterprises in 2001. But according to implementation, it is difficult to confirm and measure the impairment of assets. Even some enterprises manipulated profit by using the accounting policy of impairment . In addition, it is also hard to supervise the accounting processing of impairment for external supervisors. It has not achieved the anticipated purpose of the persons who make system, so it is necessary that on the basis of analyzing the generating reasons of these problems, we should take the corresponding countermeas ures to prevent some enterprises manipulating profit again in order to improve the quality of accounting information of our country.

2001年新《企业会计制度》开始在股份制企业施行,从执行情况来看,存在着确认与计量难度大、利用减值政策操纵利润、外部监管难等突出问题,并未达到制度制定者的预期目的,因此有必要在深入分析这些问题产生原因的基础上,采取相应措施,以从根本上遏制一些企业利用减值政策进行不当盈余管理行为的再次发生,提高中国会计信息的质量。

 
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