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financial statement insurance
相关语句
  财务报表保险
     The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
     基于粗糙集理论的CPA(注册会计师)审计独立性风险评价模型,旨在解决财务报表保险制度运作过程中的招投标管理问题.
短句来源
     In 2002, Professor Ronen proposed a new concept– financial statement insurance .
     财务报表保险制度(Financial Statement Insurance)是由美国纽约大学教授罗恩(Ronan)首次提出的。
短句来源
     Approach on Financial Statement Insurance System Carrying out in Our Country
     财务报表保险制度在我国推行的探讨
短句来源
     Under financial statement insurance system, listed companies no longer hire accounting firms to conduct financial statement audit, but rather purchase a kind of insurance–financial statement insurance from insurance companies.
     在财务报表保险制度中,上市公司不再直接聘请注册会计师对财务报表进行审计,而是向保险公司投保财务报表保险,保险公司聘请注册会计师对所投保的上市公司进行审计,根据风险评估结果决定承保金额和保险费率,对因为财务报表的不实陈述或漏报给投资者造成的损失,由保险公司负责向投资者进行赔偿。
短句来源
     The Deviation of Audit Independence and Research on Financial Statement Insurance System
     审计独立性的背离与财务报表保险制度研究
短句来源
更多       
  财务报表保险制度
     The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
     基于粗糙集理论的CPA(注册会计师)审计独立性风险评价模型,旨在解决财务报表保险制度运作过程中的招投标管理问题.
短句来源
     In 2002, Professor Ronen proposed a new concept– financial statement insurance .
     财务报表保险制度(Financial Statement Insurance)是由美国纽约大学教授罗恩(Ronan)首次提出的。
短句来源
     Approach on Financial Statement Insurance System Carrying out in Our Country
     财务报表保险制度在我国推行的探讨
短句来源
     Under financial statement insurance system, listed companies no longer hire accounting firms to conduct financial statement audit, but rather purchase a kind of insurance–financial statement insurance from insurance companies.
     在财务报表保险制度中,上市公司不再直接聘请注册会计师对财务报表进行审计,而是向保险公司投保财务报表保险,保险公司聘请注册会计师对所投保的上市公司进行审计,根据风险评估结果决定承保金额和保险费率,对因为财务报表的不实陈述或漏报给投资者造成的损失,由保险公司负责向投资者进行赔偿。
短句来源
     The Deviation of Audit Independence and Research on Financial Statement Insurance System
     审计独立性的背离与财务报表保险制度研究
短句来源
更多       
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In this paper,we believes that the establishment of financial statement insurance will be the solution to both audit independence and risk divert. It will protect the investors' benefit and promote the accounting information quality of public company. Based on this theory, we design the fundamental frame of financial statement insurance and give some suggestions on how to establish the FSI in our country.

本文认为,在我国建立财务报表保险制度,可以从根本上解决目前存在的审计独立性问题,实现风险转移,有效保障投资者的利益,促使上市公司提高财务报表的质量;在此基础上对我国财务报表保险制度的基本框架进行了设计,提出了建立我国财务报表保险制度需进一步完善的配套措施。

The loss of the auditor's independence is the cause of the audit failure.Financial statement insurance can eliminate the relation between auditors and the profit of listed company's managers,restore the real and independent position of certificated accountants and restrain the fake in listed companies.It is feasible for our country to implement financial statement insurance.

审计师的独立性受损是导政审计失败的一个重要根源。财务报表保险制度对消除审计人员和上市公司管理层的利益关联,恢复注册会计师真实的独立地位,遏制上市公司造假具有不可替代的作用。我国目前实施财务报表保险制度具有可行性。

The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.According to the general instance of the accountant offices,the experts grade the risk elements to establish the decision-making table.Then they construct the judgment matrix using the attribution dependence degree of Variable Precision Rough Set to obtain relative importance,and further get the general importance for all of risk elements.Finally,the general evaluation...

The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.According to the general instance of the accountant offices,the experts grade the risk elements to establish the decision-making table.Then they construct the judgment matrix using the attribution dependence degree of Variable Precision Rough Set to obtain relative importance,and further get the general importance for all of risk elements.Finally,the general evaluation model of the audit independence risk is established.The applied example indicates the evaluation result obtained by the model is more credible,which can provide the powerful technical support for the bid decision,and the theory basis for making relevant strategy of evading the risk.

基于粗糙集理论的CPA(注册会计师)审计独立性风险评价模型,旨在解决财务报表保险制度运作过程中的招投标管理问题.根据会计师事务所的综合情况由专家对各风险要素评价打分,建立决策表;利用变精度粗糙集属性依赖度求得属性间的相对重要性来构建判断矩阵,并进一步求得各风险要素的综合重要度,以此创建审计独立性风险的综合评价模型.应用实例表明,该模型评价结果可靠性较高,可为投标决策提供有力的技术支持和制定相应的风险规避策略提供理论依据.

 
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