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.
但深层次原因是公司治理机制存在缺陷。
However, the deep cause is the defect existed in company governance mechanism.
公司治理机制的建立有着较强的路径依赖性。
The establishment of a corporate governance mechanism is strongly dependent on the selected path.
内部审计与审计委员会是重要的公司治理机制。
Internal auditing and audit committee are the important system of corporate governance.
建立有效的公司治理机制可以解决有关代理问题。
Therefore, sound corporate governance may help solve the agency problem.
那么我国国有上市公司的公司治理机制又是什么样呢？
Then what are the corporate governance mechanisms of China state-owned listed company?
保护债权人利益，对于改善公司治理机制意义十分重大。
How to protect creditor's interests is very important for improving the company's management mechanism.
公司治理、公司治理结构和公司治理机制的含义并不相同。
The meaning of corporate governance , corporate governance structure and corporate governance mechanism is different.
本书指出了高管薪酬及其背后公司治理机制存在的种种问题。
Our book identifies a number of flaws in executive compensation and the underlying corporate governance system more generally.
因而，公司治理机制的优化从根本上受制于产权制度的优化。
Therefore, the optimization that the company governance the mechanism is limited by the optimization of property relations fundamentally.
债权人市场的形成，对于公司治理机制的完善是至关重要的。
The forming of creditor's market is essential to the perfection of company's management mechanism.
最后，笔者根据实证结果，对我国上市公司治理机制提出了建议。
Finally, in the light of this result, the author makes some Suggestions on diversification of Chinese enterprises.
研究结果发现不良的公司治理机制为亚洲金融风暴发生的原因之一。
This is caused by the world financial crisis many banks are struggling in one of the mechanisms.
董事会作为最重要的公司治理机制之一，对于公司绩效具有重要影响。
Being one of the key corporate governance mechanisms, the board of directors plays an important role in corporate performance.
需根据高科技上市公司的特殊情况优化公司治理机制，以提高公司价值。
So governance mechanism of high technology company needs to be further perfect to improve company value.
如我国的所有制结构、股权结构、公司治理机制和市场环境都不同于外国。
For example, the ownership structure, equity structure, corporate governance mechanisms and the market environment of our country are different from that of foreign countries.
因此，引进利益相关者来制约大股东的行为是对公司治理机制的一种改进。
Therefore, the stakeholders's accession will restrain the acts of major shareholders, it is an improvement to corporate governance mechanism.
目前，国企改革的中心环节是企业资产的战略性重组和公司治理机制的建立。
At present, the core of the reform is the strategic reorganization of state-owned economy and the establishment of the corporate administrative mechanism.
完善的公司治理机制作为现代企业制度的核心，是企业增强竞争力必要条件。
As the core of the modern enterprise system, sound corporate governance is necessary for company to enhance competitive ability.
近几年西方国家频频发生的公司丑闻，表明了西方公司治理机制自身存在缺陷。
In recent years the corporate scandals frequently happen in western countries. These indicate there are indigenous defects in corporate governance mechanism of western corporations.
上市公司的股权结构影响公司的绩效，同时对公司治理机制的完善有重要作用。
Structure of equity affects the performance of company and has great importance in perfecting corporate governance mechanism.
在文章最后，提出了完善上市公司治理机制的建议，以防范和解决财务舞弊行为。
At last, the thesis give some Suggestions about perfecting the corporate governance mechanisms of listed companies, so as to prevent and resolve the financial fraud.
但从长远来看，改善上市公司股权结构和公司治理机制才是解决问题的根本途径。
But in the long run, the fundamental solution is to perfect the equity structure and corporate governance.
最后，提出了完善银行公司治理机制进而防范银行过度承担风险行为的政策建议。
Finally, this paper proposes policy Suggestions improving corporate governance of Banks in order to prevent Banks from excessive risk-taking behavior.
与资金成本不同，资本成本体现的是健全的公司治理机制和对资本风险报酬的尊重。
Different from cost of financing, cost of capital reflects sound corporate governance mechanism and the respect for the reward of risk of capital.
公司治理机制是基于产权安排基础上的治理手段选择，可分为内部与外部控制系统。
Corporate governance Mechanism is a kind of choice in governance methods based on the property right arrangement, divided into internal control system and external control system.
准则以及各项法律法规在一定程度上形成了外部公司治理机制，从而产生了会计稳健性。
Accounting standards and other regulations to a certain extent forms the external corporate governance mechanism, and the conservative accounting comes into being.
公司治理机制可分为两类：一类是委托人的主动监督(激励)，一类是出资者的退出威胁。
The management mechanism of company can be classified into two parts: One is initiative supervision (prompting) of the client, another is the withdrawal menace of the investor.
公司治理机制可分为两类：一类是委托人的主动监督(激励)，一类是出资者的退出威胁。
The management mechanism of company can be classified into two parts: One is initiative supervision (prompting) of the client, another is the withdrawal menace of the investor.
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