会计信息风险的界定应以会计目标为导向。
The definition of accounting information risk should be directed by accounting target.
注册会计师审计担负着过滤会计信息风险、确保会计信息质量、降低会计信息识别成本的重任。
Auditing bears tasks of filtering the risk of accounting information, ensuring the quality of accounting information, reducing the cost of accounting information identification.
在这种情况下,会计信息作为一种能够促进市场交易效率最优化,降低市场风险的资源就显得尤为稀缺。
Accounting information, as a kind of resource that can be used to approach the optimization of market transaction efficiency and degrade the market risks, is very scarce.
但是在银行发放信用贷款的时候,由于银行没有获得相应的保证以及担保物,就势必需要对借款企业的会计信息进行全面分析,尽可能降低信贷风险。
However, as there is no guarantor or collateral while offering a credit loan, bank officers need to analyze the borrower's accounting information comprehensively to reduce the risk to the bottom.
由于环境性及数据处理等方面原因,电算化会计信息系统中存在安全风险。
Due to environment and data processing, there are security risks in the electronic data processing accounting information system.
会计信息系统电算化为单位带来效益的同时,也带来了与信息系统的安全性、可靠性相关的风险。
Computerization of accounting information system brings many benefits for organizations. It can also bring the relevant risk to its security and reliability.
我们的初步研究成果表明,在缺乏基本的法律风险约束的前提下,这些因素都不利于会计信息质量的提高。
Our preliminary finds tend to suggest that without the constraint of litigation risk, these factors will weaken the effort to improve accounting information quality.
创业板市场由于其本身高风险、高收益的特点,对会计信息披露的要求比主板市场更为严格与细致,从而对会计信息的质量有着更高的要求。
The Second Board itself has the characteristics of high risks and high profits, so it demands more strictly and carefully regulations for accounting information disclosing than The Main Board does.
本研究旨在探讨会计信息和市场风险之间的关联。
This study aims to examine the association between accounting information and the market risk over time.
第四章是本文的结论部分,根据前面的风险分析,提出了IT环境下会计信息系统内部控制的一套制度、技术和方法。
The fourth chapter comes to the conclusion. According to the risks analysis, it puts forward a serial of systems and technologies of internal control in it environment.
会计信息是管理者、投资者和债权人等改善经营管理、评价财务状况、作出投资决策、防范经营风险的主要依据。
Accounting information managers, investors and creditors to improve its management and evaluation of the financial situation, make investment decisions. the main basis for preventing business risks.
贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题,更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。
Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management.
在诸多因素的影响下,会计信息系统存在着很多潜在的安全风险。
Because of many factors, the accounting informational system is under latent trouble constently.
合理计提资产减值,对于企业规避风险、提高会计信息质量有着重要作用。
As an important accounting policy, assets impairment accounting plays a significant role in industry risk reversion and improvement of accounting information quality.
如何识别、控制并减少这类问题所带来的风险 ,是保证会计电算化系统安全、高效运行 ,确保会计信息真实准确、及时和完整?。
It becomes the key to ensure EDP accounting system safe and effective. It is also the key to assure accounting information true, accurate, timely and complete. This articel will discuss the traits of…
如何识别、控制并减少这类问题所带来的风险 ,是保证会计电算化系统安全、高效运行 ,确保会计信息真实准确、及时和完整?。
It becomes the key to ensure EDP accounting system safe and effective. It is also the key to assure accounting information true, accurate, timely and complete. This articel will discuss the traits of…
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