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
   盈余管理治理 的翻译结果: 查询用时:0.216秒
图标索引 在分类学科中查询
所有学科
更多类别查询

图标索引 历史查询
 

盈余管理治理
相关语句
  harnessing earnings management
     Research on Accounting Standards Construction Based on Harnessing Earnings Management
     基于盈余管理治理的会计准则建设研究
短句来源
     Thus in the last chapter, the thesis puts forward some accounting criterion's policy recommendations on harnessing earnings management.
     因此,最后一章,论文结合已有的分析结果,提出了会计准则在盈余管理治理问题上的政策建议。
短句来源
  “盈余管理治理”译为未确定词的双语例句
     Earnings Management Countermeasure of Listed Company in China
     我国上市公司盈余管理治理对策研究
短句来源
     In the end, based on the successful experiences of solving earnings management in and out of seas, the paper puts forward some countermeasures and suggests, which are provided with good feasibility and reference value.
     最后,论文在充分借鉴国内外有关盈余管理治理的成功经验基础上,结合我国现状,提出了治理对策及政策建议,具有较好的可行性和参考价值。
短句来源
     the identification study of earnings management and the governing countermeasures of earnings management.
     盈余管理识别研究; 盈余管理治理对策研究。
短句来源
     In a broad sense, financial frauds belong to earning managements, The Blue Ribbon Committee of American submitted Report and Recommendation of the Blue Ribbon Committee on improving the Effectiveness of corporate Audit Committees in 1999, which indicated that governances of earning managements turn to corporate governance mainly. The Sarbanes-Oxley Act of 2002 also put emphasis of governance of financial report on corporate governance.
     广义地说,财务舞弊属于盈余管理范畴,美国蓝带委员会于1999年提交了《关于提高审计委员会效果的报告和建议》,标志着盈余管理治理重心开始转向公司治理方面,《2002萨班斯——奥克斯利法案》也强调公司治理在财务报告监管中的重要性。
短句来源
     When putting structure of corporate governance into game analysis of earning managements, we found that the structure of corporate governance is a key institution factor affecting efficiency of earning managements.
     盈余管理治理应以公司治理为导向,具体包括激励效率型盈余管理和约束机会主义盈余管理两个方面。 我国上市公司治理结构整体处于“一股独大,股权失衡,国有股产权缺位,内部人控制”的状态。
短句来源
更多       
  相似匹配句对
     Earnings Management and Corporate Governance
     盈余管理与公司治理
短句来源
     Management and control of stock companies
     上市公司盈余管理及其治理
短句来源
     On Management and Countermeasures of Surplus of Listed Companies
     上市公司盈余管理治理对策
短句来源
     The Reason of Earning Management Arising and Apocalypse
     盈余管理产生的原因及其治理
短句来源
     Essay on identification and regulation of earnings management
     公司盈余管理的识别与治理
短句来源
查询“盈余管理治理”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
没有找到相关例句


This paper analyses the reason of earning management's arising in three parts: accounting skill, market induce and limited logos of manager, and get a conclusion: the policy to decrease the earning management is to avoid the accounting skill defect and market induce. At last, some behaviors which are not good for governing earning management are exposed in this paper, and hope the government to notice it.

本文从会计技术、市场条件和经理人的有限理性三个方面阐述了盈余管理产生的原因,提出了减少盈余管理的对策在于减少会计技术漏洞和市场诱导,从而减少经理人的盈余管理动机。在文章最后指出了我国存在一些不利于盈余管理治理的做法,希望引起有关部门的重视。

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。

It is a universally acknowledged that profits from listed companied be managed properly. This paper analyzes the major causes of earnings management from listed companies based on agent-client relations, accounting characteristics and limitations, listed company systems and governmental behaviors etc.The paper also suggests possible policies for the governance of listed companies’ earnings management, i.e. the perfection of accounting standards, the improvement of internal supervision and motivation scheme,...

It is a universally acknowledged that profits from listed companied be managed properly. This paper analyzes the major causes of earnings management from listed companies based on agent-client relations, accounting characteristics and limitations, listed company systems and governmental behaviors etc.The paper also suggests possible policies for the governance of listed companies’ earnings management, i.e. the perfection of accounting standards, the improvement of internal supervision and motivation scheme, the strengthening of external supervision and management etc.

我国上市公司中盈余管理现象普遍存在。本文试从委托代理关系、会计固有特点和局限性、上市公司制度、政府行为等角度,分析了盈余管理行为产生的原因。阐述了对盈余管理的治理对策,包括完善会计准则和资本市场制度,完善公司内部监控机制和激励机制,加强外部监督和管理等。并在此基础上,提出了相应建议。

 
<< 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盈余管理治理的内容
在知识搜索中查有关盈余管理治理的内容
在数字搜索中查有关盈余管理治理的内容
在概念知识元中查有关盈余管理治理的内容
在学术趋势中查有关盈余管理治理的内容
 
 

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