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盈余管理手段
相关语句
  surplus management means
     The Changes of Surplus Management Means of China's Listed Companies
     我国上市公司盈余管理手段演变分析
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  “盈余管理手段”译为未确定词的双语例句
     Positive Research on the Approach of Earning Management in the Listed Company Making a Loss
     亏损上市公司盈余管理手段的实证研究
短句来源
     The essay expounds the changes of the means of surplus management in China's listed companies and analyses the causes of falsified accounting that frequently occurs in these companies.
     文章主要从传统盈余管理手段、追溯调整法、会计政策变更和重大会计差错更正方面分析了我国上市公司盈余管理手段的演变,认为我国上市公司会计造假不断,原因主要是为了争取再融资资格、避免业绩大幅度下降、扭亏保牌和提高IPO发行价格等等。
短句来源
     Compared with similar researches to date, we will cover more samples,and control such other more factors as financial distress, affiliatedstakeholders and other means of earnings management besides earningsmanagement incentive.
     与前人有关《债务重组》会计准则的经验研究不同的是,本文扩大了研究样本,并且考虑了影响上市公司债务重组行为的其他可能因素,包括上市公司发生财务困难的概率、关联方的影响、其他盈余管理手段等。
短句来源
     The Effect of Different Earnings Management on the Performance of China's Listed Companies
     不同盈余管理手段对于上市公司业绩的影响研究
短句来源
     Study on means analysed and countermeasures of earning management domstic listed companies according to new accounting principal.
     新准则下上市公司盈余管理手段分析及对策
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  相似匹配句对
     results and advice of empirical research on earning management.
     盈余管理手段识别;
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     On the Motives and Methods of Enterprise Surplus Management
     论企业盈余管理的动因和手段
短句来源
     On Surplus-Oriented Management of Enterprises
     论盈余管理
短句来源
     ③the methodology of management.
     3管理手段
短句来源
     The Analysis of Earnings Management
     盈余管理初探
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Accountingsurplusinformationisanimportantfactorofaffectingshareprices.Theac countingmanagementmeasuresmanipulatedbyinsidersofalistedcompanyaremainly :income averageorientedandsecretreservefunds,windowdressingandoff_balance_sheetfinancing .The existenceofabovebehavioursistheoutcomeofthecombinationoftheexternalenvironmentand theinterestsofmanagers .Thisphenomenonnotonlyharmstheinterestsofshareholdersand creditors,butincreasesthedangersofauditing .Sothebenefitequilibriumsystemsfittingforthe managementofinsidersoflistedcompaniesmustbeestablished...

Accountingsurplusinformationisanimportantfactorofaffectingshareprices.Theac countingmanagementmeasuresmanipulatedbyinsidersofalistedcompanyaremainly :income averageorientedandsecretreservefunds,windowdressingandoff_balance_sheetfinancing .The existenceofabovebehavioursistheoutcomeofthecombinationoftheexternalenvironmentand theinterestsofmanagers .Thisphenomenonnotonlyharmstheinterestsofshareholdersand creditors,butincreasesthedangersofauditing .Sothebenefitequilibriumsystemsfittingforthe managementofinsidersoflistedcompaniesmustbeestablished ,theannouncementprinciplesof accountinginformationandsystemofaccountingprinciplesmustbeimprovedsoastoreducethe necessaryprotectionfromlocalgovernment

会计盈余信息是影响股价的一个重要因素。上市公司内部人控制下的会计盈余管理手段主要有 :收益平均化和秘密准备金、窗饰、表外筹资等。这种行为的存在是企业的外部环境与企业的经营者利益驱动相结合的产物 ,不仅危害了公司股东、债权人的利益 ,而且也增大了审计风险。为此 ,必须建立适合上市公司内部法人治理的利益均衡机制 ,完善会计信息披露准则、会计准则体系 ,加重处罚力度 ,减少地方政府保护行为

Surplus management,a controversial issue in both Chinese and foreign enterprises,has undoubtful necessity of existence,though opinions about its merits and drawbacks vary. The motives of enterprises to keep a surplus can be classified as terminal and intermediate. The methods to manage the surplus are based on its motives and accounting measurements. Users of the accounting information system can enhance their ability of identifying the surplus management by understanding the motives and methods of the enterprises.By...

Surplus management,a controversial issue in both Chinese and foreign enterprises,has undoubtful necessity of existence,though opinions about its merits and drawbacks vary. The motives of enterprises to keep a surplus can be classified as terminal and intermediate. The methods to manage the surplus are based on its motives and accounting measurements. Users of the accounting information system can enhance their ability of identifying the surplus management by understanding the motives and methods of the enterprises.By doing so,the negative effects of the surplus management may be reduced.

盈余管理是中外企业普遍存在的一个问题,其存在的利弊见仁见智,但其存在的必然性是不容置疑的。企业盈余管理的动因可分为终极动因和中介动因两个层面。盈余管理的手段,主要是基于盈余管理的动机,利用会计原则与方法进行的。会计信息用户可以通过了解企业盈余管理的动机和手段,提高识别企业盈余管理的能力,以减少企业的盈余管理行为对相关决策的负面影响。

Earnings management is a very important field of positive accounting theory. This paper introduces the overseas research on the motivation and types of earnings management, then analyzes the methods of earnings management of Chinese listed companies under the especial institutional circumstances. Fnally, it discusses the advantages and disadvantages of earnings management briefly.

盈余管理是实证会计理论的一个重要领域 ,介绍了国外关于盈余管理动机和类型的研究成果 ,然后在此基础上探讨了在特殊制度背景下的我国上市公司盈余管理的手段 ,并对盈余管理进行了简要评价

 
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