企业具有生命周期的特征，生命周期各阶段表现出不同的财务特征。
Enterprise has the characteristics of life cycle, each stage of life cycle has different financial characteristics.
从公司财务特征的角度分析上市公司向控股股东提供关联担保的问题。
This paper studies the issues of listed companies providing relatedparty guarantee to controlling shareholders from the perspective of financial characteristics.
上市公司利润操纵行为的形式和财务特征是什么，我们如何对利润操纵行为进行审计防范，本文就此提出了自己的看法。
What are the forms of listed company and financial characters﹖ How to audit and against these behavior﹖ The author brings forward his opinion.
企业财务危机具有积累性、再现性、突发性、损失性等特征。
The financial crisis of business has the feature of accumulation, reappearance, occurrence and loss.
越来越多的研究表明，会计稳健性是财务报告最重要的特征。
Growing studies suggest that accounting conservatism is the most important characteristic of financial report.
本文在明确ROQ特征的基础上，从ROQ的角度，探讨质量活动与财务业绩的关系。
This article introduces the characteristics of the ROQ and views the relationships of the quality activity and the financial achievement at the ROQ Angle.
财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
这些特征揭示出企业集团财务控制对于企业集团管理的重要性。
These features reveal enterprise group for the financial control of the importance of the management of enterprise groups.
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.
本文从会计电算化的特征、会计电算化在财务管理中的应用及作用等方面，介绍了医院的会计电算化体系。
The article introduces the system of accounting computerization in hospital from the aspects of the characteristics of accounting computerization, its application in financial management, etc.
财务主体的基本内涵和特征也应该是价值与权力两方面的考虑。
The basic content and character of the financial body should consider the both side of value and power also.
与传统的财务风险管理相比，它具有系统性、自我调节性、开放性、持续性和动态性等特征。
Compared with traditional financial risk management, it has such characteristics as systematic ness, regulating, opening, continuation and dynamics oneself, etc.
财务管理的本质特征是综合性价值管理。
The essential characteristic of financial management is the synthetic value management.
本文在对数据仓库特征进行分析论证的基础上给出了基于数据仓库的企业财务状况分析预警系统的设计方案。
The design of an enterprise financial position analysis and early warning system is put forward after the analysis and justification for the characteristics of the data warehouse.
财务的二重性，决定了财务学的研究应从资金运动与企业产权契约关系特征相结合的角度来进行考察。
The financial dual nature determines that the study of finance should be researched from the perspective of combination of capital movement and enterprise's property rights contract characteristics.
现代企业财务主流理论，具有鲜明的技术主义特征。
The mainstream of corporate financial theory a notable characteristic of technicality .
盈余及时性作为上市公司财务报告的关键特征之一，是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
As one of the key characteristics financial reporting of listed companies, earnings timeliness plays an important role in contracting between company management and stakeholders.
自财务角度来望，企业集团的实量特征非以产权为纽带而组败的无机零体。
From a financial point of view, enterprise Group are Commonwealth of enterprises which the characteristics are linked to property rights.
其次，分别从概念、内涵和特征三方面对财务核心能力这一概念进行了界定。
Secondly, we described the kernel financial ability with respect of conception, meaning, and characteristics.
在价值链概念的基础上提出高校财务价值链的特征和内容。
This paper suggests the characteristics and contents of college's financial value-chain, which based on its definition.
本文就管理会计与财务会计信息质量特征中差别较大的方面作一分析研究。
This article has analysed and researched the main different aspects of the accounting information's quality features between management accounting and financial accounting.
对财务会计控制内容、目标、控制质量特征体系进行探索。
It makes an exploration on financial ac-counting in its content, target, and control system of quality feature.
本次修订要求将财务报表信息以共同的特征为基础进行合并，并引入综合收益表。
The changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of comprehensive income.
本文主要对内部会计控制制度的特征、必要性，财务收支的审批制度、物资采购制度、销售控制制度，内部会计控制制度的评价内容及效果进行了简单阐述。
This paper mainly focuses on the characteristics and necessity of the internal accounting system, the approval system of the financial balance, materials purchasing system, sale control system.
本文从分析企业集团的含义和特征出发，介绍了集团财务管理的相关内容。
After describing the meaning and features of enterprise groups, this thesis makes a brief introduction of financial management of enterprise groups.
真实性是财务会计信息的首要质量特征。
Reliability is the initial quality feature of finance accounting information.
供给与需求是经济领域十分重要的概念，财务信息作为一种公共物品，同样具有商品的某些特征，同样也存在供给与需求的矛盾。
Demand and supply are important concepts in economic field. Financial information bears certain features of commodity and there exists contradiction between demand and supply.
第二部分，高校财务管理制度的涵义及其特征。
The second part was about the meaning of university financial management systems and their characteristics.
通过对企业财务能力系统进行复杂适应性分析，揭示了其复杂适应性特征。
Through the complex adaptive analysis of enterprise's financial competence system, it reveals its complex adaptive features.
财务信息的特征，且“软资产”与其他资产在形态上的不同，使得财务信息产权界定较为复杂。
The characteristic of financial information, and "soft asset" different from other assets in form complicated the boundary of financial information property rights.
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