第二章:上市公司财务信息披露真实性的法律标准。
Chapter 2: the disclosure of financial information of listed companies authenticity of the legal standards.
财务信息披露的差异性是资本在国际间合理流动的主要障碍之一。
Difference of financial information disclosures is one of the main obstacles of reasonable capital flowing in the world.
目前我国没认识到进行企业预测性财务信息披露的重要性和必要性。
Whether unveiling the predictive financial information of enterprises, there are being disputes at Present.
财务信息披露的法律问题是近来社会和法学界关注的热点问题之一。
With recent large corporate collapses emerged, the issue of financial information and its disclosure has been greatly highlighted.
审计委员会作为公司治理的基本要素,在财务信息披露过程中扮演了重要的角色。
As the fundamental element in the corporate governance structure, the auditing committee plays an important role in the process of financial information disclosure.
本文就对网络环境下企业财务信息披露呈现的新特征存在的问题进行了探讨,并提出几点建议。
In this paper I will discuss the problems and provide some Suggestions, with the new characters of the finance information disclosure in the network environment.
最后提出,完善上市公司治理结构、改进传统会计模式、完善财务信息披露制度三个方面的政策建议。
Finally the study puts forward 3 policy recommendations: making better governance structure, improving traditional accounting model, improving disclosure system of financial information.
SOXCompliance (Sarbanes-Oxley Actof 2002) 规定了一套过程,用以确保准确的财务信息披露,这有助于防止重大的企业会计丑闻。
The SOX Compliance (Sarbanes-Oxley Act of 2002) mandates a set of processes and procedures to help ensure accurate financial disclosure, which helps prevent major corporate and accounting scandals.
要求对冲基金必须在美国证券交易委员会注册登记,并定期披露财务信息。
A requirement for hedge funds to register with the securities and exchange commission and to disclose financial information.
分销商是否必须披露其财务信息给制造商?
Must the distributor disclose its financial information to the manufacturer?
外部股东超过500位的私营企业按规定需披露某些财务信息。
Private companies with more than 500 outside shareholders are required to disclose certain financial information.
许多被迫披露财务信息的公司仍然选择保持私人性质。
Plenty of companies are forced to disclose financial information, but nonetheless choose to remain private.
真正的目的是接触到个人投资者,最好的办法是通过像SecondMarket这样的平台披露某些财务信息。
The real goal is to access those retail investors, and the best way to do it is by disclosing certain pieces of financial information via a platform like SecondMarket.
有人推测,超过500个股东限制从而不得不披露某些财务信息可能使富豪扎克伯格最终考虑带领Facebook上市。
Some speculate that passing that 500 mark and thus disclosing certain financial information may convince billionaire Zuckerberg to take Facebook public.
第四条包括:“商业秘密和商业或财务信息”--换句话说,披露这些隐私在竞争中产生不利影响。
Section 4 covers "trade secrets and commercial or financial information" — in other words, the privacy is appropriately focused on information that could put them at a competitive disadvantage.
来源的权威性:对于所有信息应有明确的来源说明,包括作者姓名、资质、单位以及任何相关的财务2信息的披露或潜在的利益冲突。
Authority of sources: Clear statement of source for all information, including author's name, credentials, affiliations, and any relevant financial disclosure or potential conflict of interest bias.
因此,Facebook可能很快就会被要求披露财务数据——包括向二级市场投资人披露这些信息。
So Facebook soon may be required to disclose its financial data, including to secondary market investors who currently trade in a haze of amenable ignorance.
第三方系指接收方可能依照本协议第3条向其披露机密信息的任何接收方的高级职员、员工、承包商、财务或法律顾问。
Third Party means any officer, employee, contractor, financial or legal advisor of the Recipient to whom the Recipient may disclose the Confidential Information under clause 3.
充分披露原则是指公司的财务报表应列报足够多的信息,以使外界能够据此对公司作出合理的判断。
The adequate disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decision about the company.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
That view changing everytime promotes the finance report of firm and improves the information reporting quality.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
Each transformation of idea brings about the improvement of financial reports of enterprises with the advance of the information provided in the reports.
企业对未来财务信息的披露是未来财务报告的发展趋势。
The disclosure of future financial information by enterprises is the development trend in future financial reporting.
这份报告中所披露的财务与绩效数据是完整、可靠的,它为美国纳税人提供的是及时的、有用的有关司法部的信息。
The financial and performance data presented in this report are complete and reliable, providing timely and useful information on Department of Justice accomplishments to the American taxpayers.
上市公司财务报告作为信息的主要载体,其披露形式、内容及频率便成为理论界与实务界共同关注的热点。
As the listed company finance report is used as the main carrier of its information, its form, contents and frequency of disclosure is the common concerns of theory field and practice field.
财务会计报告包括会计报表及其附注和其他应当在财务会计报告中披露的相关信息和资料。
A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
The current disclosure model of accounting information has greatly restricted the realization of accounting objective.
为此,必须改进现行的财务会计模式,以增进无形资产信息的披露。
We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles.
本文拟就网络财务中的信息披露问题作一分析。
This article as to the network finance's in information disclosed that the question makes an analysis.
本文拟就网络财务中的信息披露问题作一分析。
This article as to the network finance's in information disclosed that the question makes an analysis.
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