第四部分是构建上市公司财务治理效果评价体系。
The fourth part builds a set of assessment of financial management efficiency in listed company.
公司财务治理相关者与财务舞弊之间存在着密切关系。
Stakeholders of financial Governance are close related to the fraud of financial reports.
最后，论文提出了提升民营上市公司财务治理效率的建议。
At last, the dissertation has also put forward the corresponding improvement measures and schemes of listed companies of our country.
这些问题的存在，使得重构海南电网公司财务治理结构亟待进行。
These need us to urgently construct HPG's finance governance structure.
这为我们构建电网公司财务治理结构体系提供了新的视角和思想。
This provides for us the new Angle of view and the thought, to construct power grid enterprise's finance governance system.
基于前文的分析，本章提出了优化辽宁省上市公司财务治理结构的对策。
This part forwards some improvement measures finance governance structure in Liaoning's Listed Companies.
规范上市公司财务治理是提升上市公司经营业绩，改善上市公司资产质量的基础和关键。
It is the foundation and the key to promote the operating record and the assets quality of listed company by standardizing the finance governance.
我国上市公司财务治理结构现有的已发现的问题，主要是剩余财权的安排及其行使机制不完善。
An existing problem of financial structure of listed companies in our country is mainly that the arrangement of the surplus ownership of property and the mechanism of exercising is not perfect.
公司财务治理是公司治理的核心，其内容包括财务信息的生成和呈报机制及其背后的财权配置。
Financial governance is the core of corporate governance. Its content includes the creation and disclosure mechanism and the arrangement of financial rights.
最重要的是，尽管目前对中国公司财务状况和公司治理的担忧看似有所缓解，但情况可能再度严重起来。
Most notably, we wonder if seemingly calmed concerns about Chinese company financials and corporate governance will intensify again at some point.
盈余及时性作为上市公司财务报告的关键特征之一，是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
As one of the key characteristics financial reporting of listed companies, earnings timeliness plays an important role in contracting between company management and stakeholders.
公司治理影响公司财务风险吗？
第二章内部治理结构与上市公司财务舞弊。
Chapter two is "the internal governance structure and the financial fraud of listed companies".
引发上市公司财务舞弊的成因很多，内部治理结构存在缺失是主要原因之一。
Although there exist many reasons resulted in financial frauds of listed companies, the defect of internal governance structure is one of the main reasons undoubtedly.
再次，分别从内、外部公司治理视角，初步解释了我国上市公司财务控制失效的原因。
Third, the paper explains the reason of the common exited problems of the Financial Control in Chinese listed companies, respectively from the internal and external corporate governances.
第四章：治理我国上市公司财务信息虚假披露的思考。
Chapter 4: Governance of Listed Companies in China false financial information disclosed to ponder.
为完善公司治理与提高我国上市公司财务报告质量，在论文的末尾，本文以上述实证研究结论为依据，提出了相应的政策建议。
In the end, according to the empirical results, I put forward corresponding advices for policy establishment in order to optimize corporate governance and improve financial reporting quality.
管理层收购(MBO)是优化公司治理结构、降低代理成本、充分发挥企业家才能，从而提高公司财务绩效的有效途径。
Management buyout (MBO) is an effective method of optimizing corporate governance, reducing agency cost, making best use of enterprisers' talents and improving finance performance.
本文认为虽然SOX法案仅对在美上市公司具有法律约束力，但它对我国公司财务报告和公司治理却同样有着重要的参考意义。
Though most of Chinese companies need not abide by the SOX Act, but It's very useful to us to draw lessons from it .
提高会计规则的执行有效程度，是治理公司财务信息偏误和失真的重要途径。
It is an important approach enhancing the effectiveness of accounting rules in execution in order to control the financial information bias in corporate governance.
提高会计规则的执行有效程度，是治理公司财务信息偏误和失真的重要途径。
It is an important approach enhancing the effectiveness of accounting rules in execution in order to control the financial information bias in corporate governance.
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