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".
然后，对我国公司内部治理结构进行评价、分析。
Then, right our country company inner part mange the construction proceeding evaluation, analysis.
但内部治理结构该如何调整，却是一个宏大的课题。
However, it is a extremely grand task how to adjust the internal governance structure.
公司内部治理结构，是近年来经济学界研究的热点问题。
The internal administrative structure of company has been the hot spot of research in the field of economics recently.
公共图书馆治理结构由外部治理结构和内部治理结构组成。
Public library governance structure consists of external and internal governance structure.
上市公司则要完善内部治理结构，明确并购的目的与反并购的挑战。
The listed company should perfect inside corporate governance, and make clear of the M&A purpose and the challenge of defending M&A.
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.
完善的内部治理结构和市场监督机制是家族企业引入职业经理人的必要条件。
The complete governance structure and market monitoring system are the necessary conditions for family firms to recruit the good professional managers.
本文的研究结果能够为如何改善公司治理结构尤其是内部治理结构提供一定的参考。
Those research conclusions of this paper can supply some reference to how to improve the corporate governance structure, especially the internal governance structure.
作为一个重要的内部控制工具和公司内部治理结构的核心，董事及其构成的董事会越来越重要。
Being the core that an important inner part control tool and the company inner part manage structure, board director the board of directors of the very composing is more and more important.
其核心内容是有关企业所有权与企业控制权的具体安排，包括内部治理结构和外部治理机制两方面。
It consists of internal governance structure and external governance mechanism, and its main content is the arrangement of ownership and control.
公立中小学内部治理结构是在探讨现代学校制度、学校法人制度等基础上延伸出来的一个新的研究内容。
On the basis of the research of the corporation governance and modern school system, the research of the internal government structure of the middle and primary public schools becomes a new subject.
最后对完善股票期权激励机制分别在法律、会计制度、市场、公司内部治理结构等几个方面提出了建议。
Finally, the perfect incentive stock options in the legal, accounting, marketing, corporate governance and so on several aspects of the proposal.
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.
但是股份制学校也出现了许多问题，比如对于学校是否营利，股东回报方式，内部治理结构等方面存在的问题。
At the same moment, the share-ownership school also has some problems, such as if it should be profit, the way of returning the share-holders, internal governance structure, etc.
本文从分析我国现阶段内部人控制的特点入手，近而从内部治理结构和外部治理机制两个层面指出现存的问题。
This article points out the existing problems by analysing the characteristics of the internal person control, from the internal administrative structures to the external administrative mechanism.
以2002 ~ 2005年中国上市公司为样本，实证分析了外部制度环境和内部治理结构对企业竞争优势的影响。
Using data of listed companies in China from 2002 to 2005, the research studies the impact of external institutional environments and internal governance structure on firm competitive advantage.
公司股票发行与上市制度、证券管理体制及上市公司内部治理结构的缺陷是造成上市公司年报粉饰行为产生的主要原因。
The falsified annual reports by some listed companies are generally caused by the institutional defects in stock issuing and marketing system, management system and inner corporate governance.
证券市场一切问题的产生，最终源于上市公司股权结构不合理，公司内部治理结构不健全，以及证券市场监管体系不完善。
All the problems in securities markets stem from the unreasonable structures, imperfect management in the companies and incomplete supervising system.
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.
为提供体系结构治理，必须在组织内部确立一些结构，定义所有需要的角色和职责，以及定义适当的制定决策的组织结构。
To provide architectural governance, some structures have to be established within an organization, defining all required roles and responsibilities as well as appropriate decision-making structures.
然后，分别进行了上市公司内部和外部治理结构的有效性分析。
Then, it carries on the validity analysis with the inside and external administration structure of the listed company separately.
结果表明，股权结构和内部人控制都会影响公司治理结构的有效性即公司绩效。
The result appears that both equity structure and insider control have an effect on the efficiency of corporate governance.
从企业内部来看，内部控制主要受实现企业目标、完善公司治理结构等因素的促进。
From the inside, internal control is mainly promoted by the factor of achieving enterprise goal, perfecting corporation governance structure.
公司治理结构在公司内部是通过公司组织机构分权制衡的职权设计来实现的，主要受《公司法》的规范。
The corporate governance is realized by a division and definition supervision of power inside corporate that is bound by corporate law.
公司治理是基于企业内部有关委托代理关系及“内部人控制”等问题而产生的一系列制度安排，它由治理结构和治理机制两部分组成。
Corporation governance composed of governing structure and governance mechanism is a series of system arrangement, which is based on principal agent relationship and "insider control".
中航油事件表明，公司治理结构和内部控制只有结合起来，才能有效的防范企业面临的风险。
The affairs of China Aviation Oil indicate that we should combine corporate governance structure with internal control to keep away the risk of the enterprise efficiently.
中航油事件表明，公司治理结构和内部控制只有结合起来，才能有效的防范企业面临的风险。
The affairs of China Aviation Oil indicate that we should combine corporate governance structure with internal control to keep away the risk of the enterprise efficiently.
应用推荐