今天这个盛会的东道主之一国家会计学院是一个极好的例子，它说明为了改进公司治理，我们需要什么类型的机构。
The National Accounting Institute, our co-host today for this event, is an excellent example of the type of institutions that are needed to support improvements in corporate governance practices.
国家会计学院的成立和社会对其服务的强烈需求证明，在中国，人们对于加强公司治理的重要性的认识正在提高。
The establishment of this Institute and the strong demand for its services is an indication of the growing public awareness in China of the importance of good corporate governance.
他传递的信号表明，变革将涉及公司的会计核算、管理和治理等众多领域。
He's already signaled that changes will be coming in accounting, management, and governance.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
由此说明，上市公司治理结构的缺陷是影响会计信息质量的重要原因。
Thereout, imperfection of listed company govern construction is a important reason of influence accounting information quality.
它可以培育竞争性的外部市场，完善公司内部治理结构，解决会计信息失真，也是实现现代企业制度的需要。
It may cultivate the competitive outer market, perfect the structure of co. Inner governance, solve information distortion and realize the system of modern co.
本文认为，会计信息系统在公司治理中的作用还有待进一步全面认识。
This article, accounting information systems in the role of corporate governance remains to be fully recognized.
企业会计组织演进与优化公司治理具有内在联系。
Enterprise accounting organization has the internal connection with optimizing company governability.
在2001—2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。
From 2001 to 2002, a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance, audit practices, and financial reporting.
为此本文从公司治理结构视角出发研究我国上市公司会计舞弊控制问题。
So this paper tries to study control on accounting fraud of listed company of our country from corporate governance structure visual Angle.
诸如建立相应的中介机构、合理确定债务重组的对象和范围、改善公司治理，优化内部会计环境等。
Such as the establishment of the appropriate intermediary, rationally determine the object and scope of debt restructuring, improve internal governance, Promote accounting environment better.
在公司治理中，会计作为一个信息系统为企业相关各方提供决策所需信息。
In the company governing, accounting, as an information system, provides decision-making information for related sections of the enterprise.
影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。
The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.
公司治理结构对会计信息质量具有直接的影响。
Corporation management construction influences directly the accounting information quality.
会计信息系统是公司治理系统的一部分，与公司治理结构有着密切的联系。
The accounting information system is one part of the company governs , which has a close relation with the corporate governance.
另一方面，上市公司低劣的会计信息质量也严重阻碍了公司治理结构的调整和完善。
On the other hand, inferior accounting information of listed company also obstructs the adjustment and perfect of the corporate governance.
会计信息机制内生于公司治理机制。
The mechanism of accounting information is produced internally from the mechanism of corporate governance.
贸发会议还向决策者提供了有关会计、财务报告、公司治理信息披露和公司责任报告方面的咨询服务。
UNCTAD provided advisory services to policymakers on accounting, financial reporting, corporate governance disclosure and corporate responsibility reporting.
第三部分通过与会计利润指标、现金流量指标以及市场增加值比较分析得出经济增加值（EVA）可以有效的衡量公司治理目标；
The third section compares and analysis the profit measurement, cash-flow measurement, MVA and EVA, then get a conclusion that EVA is the best way to measurement the object of corporate governance.
公司治理与会计信息质量有着密切的关系并且相互影响。
Corporate governance and accounting information quality has close relationship and mutual influence.
文章将会计系统置于公司治理中，提出在完善公司治理的基础上，通过会计专业化治理来解决会计信息失真。
Accounting system belongs to corporate government. Based on the good corporate government, we can solve the falsification of accounting information by professional accounting government.
公司治理结构对会计信息质量具有直接的影响。
The Company Administration Construction has a direct effect on the accounting information quality.
本文利用资本保全概念将企业本质、公司治理与财务会计理论整合为一个完整的理论框架。
The paper has the aid of capital maintenance concept to merge the nature of the firm, corporate governance and finance accounting theory into a integral theoretical framework whole.
会计信息披露与公司治理结构的变化有着密切联系。
Accounting information disclosure has a close relationship with the changes corporate governance structure.
会计是公司法人治理的核心问题。
本文重点分析了上市公司会计信息失真的各种表现，并就如何治理提出了积极的对策。
This article mainly analyzes various manifestations of the distorted accounting information of listed companies and puts forward active countermeasures of improvement.
现代财务会计是重要的公司治理机制，发挥着为其他治理机制尤其是外部治理机制提供信息的重要作用。
Modern financial accounting is a significant business running mechanism, playing an important role in offering information to other running mechanisms especially external running mechanism.
在公司制企业的基本制度中，会计控制系统起着重要的基础性作用，其控制目标的实现与企业治理目标具有内在的不可分割的辨证关系。
In the modern corporation fundamental system, the control system of financial accounting has a very important role for achieving the purpose of a corporation's governance.
在公司制企业的基本制度中，会计控制系统起着重要的基础性作用，其控制目标的实现与企业治理目标具有内在的不可分割的辨证关系。
In the modern corporation fundamental system, the control system of financial accounting has a very important role for achieving the purpose of a corporation's governance.
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