公司治理质量的高低是商业银行改制的关键,构建商业银行公司治理评价体系具有重要的现实意义。
Quality of corporate governance is the key of reform of state-owned commercial Banks. It is practical significance to Building corporate governance evaluation system of commercial bank.
与中国本地企业打交道时,许多外国的银行家对本地企业的财务报表(financial statement)、公司治理、内部控制程序(internal control procedure)以及质量管理持有怀疑态度。
In dealing with Chinese local enterprises, most foreign Banks are skeptical of their reported financial statements, corporate governance and internal control procedures and quality of the management.
公司迅速进入动荡之中,相继几届管理团队先后治理,但是他们无一能够解决由于公司的迅速扩张而带来的诸如产品质量问题。
The firm quickly churned through several management teams, none of which overcame problems such as variable quality that had resulted from Callaway's rapid expansion.
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.
分析了内部审计质量控制的含义,并对内部审计质量控制在公司治理和风险管理中的作用进行了探讨。
This paper expounds the connotation of internal auditing quality control and probes into its function in company governing and risk management.
公司治理,信息质量,管理质量等是争论很多的话题。
Corporate governance, the quality of the information, the quality of management, etc is a much debated issue.
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.
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.
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.
更进一步,当你了解到良好的公司治理提高报告质量的同时,你也知道有管理失败。
Further, while you learnt that good corporate governance improves reporting quality, you also knew that there were governance failures.
内部审计质量控制与公司治理在风险管理平台汇合。
Meanwhile, internal auditing quality control goes against enterprises risk and meets public governing at the platform of risk management.
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.
基于这个结论,本文继而结合我国的具体情况,剖析了我国上市公司外部和内部治理结构的缺陷及其对会计信息质量的影响。
Based on this conclusion, this paper continued to analyze the deficiencies of corporate governance of listed companies in China and the corresponding effects on the quality of accounting information.
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.
另一方面对公司治理要素作用于财务报告质量的原理进行论述与分析。
On the other hand, I analyze and dissertate the acting principle of different corporate governance factors on financial report quality.
同时,必须建立完善的公司治理结构,并从根本上提高公司的质量。
Furthermore, we may perfect the governance structure of list companies and enhance companies' quality radically.
由于股权结构在很大程度上决定了公司治理的模式和效率,因此,股权结构也会对会计信息质量产生重要影响。
Because corporate ownership structure determines the mode and efficiency of corporate governance, corporate ownership structure will also affect accounting information quality.
独立性是维护审计质量的一个重要保证,而注册会计师独立性的维护必须辅以良好的公司治理。
Independence is a vital assurance to maintain auditing quality. In order to maintain the CPA's independence, it is important to have a good corporate governance.
反映公司资产质量和治理结构特征的变量对总溢价率的影响大多不显著。
Neither assets quality characteristics nor corporate governance characteristics seem to influence the block premium as they should have.
盈余质量受到众多因素的影响,公司治理结构无疑是最重要的因素之一。
Earnings quality affected by many factors, and the corporate governance structure undoubtedly is one of the most important factors.
说明要改善上市公司质量,提高上市公司业绩,真正建立起现代企业制度,必须采取有效措施,下大力气完善公司治理结构。
For improving the quality, enhancing the outstanding achievement and establishing modern enterprise's system in deed, must adopt available measure, do one's best to perfect the structure of fathering.
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.
因此,本文试图对我国上市公司治理结构与会计信息质量之间的关系进行系统的理论分析和实证研究。
Hence, this dissertation attempts to examine the relationship between corporate governance and QAI through systemic theoretical analysis and empirical research.
公司治理结构影响会计信息质量,会计信息质量的高低对公司治理结构的完善起到关键作用。
Corporate governance influence the quality of accounting information and the quality of accounting information can be at important factor to perfect corporate governance.
但是,我国电信企业仍然面临种种问题,电信服务质量差、收费高、生产率低下和公司治理的不完善仍困扰着我国的电信企业。
However, the enterprise still have lots of problems, such as high service price, low service quality, low productivity and impaction of governance structure.
但是,我国电信企业仍然面临种种问题,电信服务质量差、收费高、生产率低下和公司治理的不完善仍困扰着我国的电信企业。
However, the enterprise still have lots of problems, such as high service price, low service quality, low productivity and impaction of governance structure.
应用推荐