accounting legislation
英 [əˈkaʊntɪŋ ˌledʒɪsˈleɪʃn]
美 [əˈkaʊntɪŋ ˌledʒɪsˈleɪʃn]
会计立法
双语例句
- Endogenous Limits of Earnings Management-Empirical Study on Accounting Flexibility It provides the principal contractual obligations determining how governments frame and implement domestic trade legislation and regulations.
盈余管理的内在制约&基于会计弹性的实证研究它规定了政府决策机构如何设立和实施国内贸易立法与法规的主要契约性义务。 - The bill specifies that the money will go to a reserve, which is essentially an accounting device to offset the cost of separate legislation aimed at promoting other sources of energy and efficiency.
法案表明资金将会汇集到一个储备中，该储备主要是一个帐务工具，用以补偿单独立法的成本和促进开发其他能源和有效率的使用能源。 - It first analyses the present situation of accounting information surveillance which mainly elaborates three aspects about security legislation, accounting standards and auditing standards, and the system of accounting information surveillance in country.
首先对我国会计信息披露制度的现状做了分析，主要从证券立法、会计准则与审计准则体系以及会计信息披露体系三个方面做了论述；其次，对会计信息披露制度的缺陷做了分析； - The regulation of accounting information disclosure, including its legislation and execution, is the application of regulation theory in accounting field.
会计信息披露管制是管制理论在会计领域的具体运用，包括会计信息披露管制的立法规范和执行两个方面的内容。 - This article introduces the recent development of domestic accounting firms and discusses the legislation on domestic accounting firms 'organizational forms.
本文通过对我国会计师事务所现状的介绍，针对我国目前会计师事务所规模小，组织混乱及综合竞争力不强的现状，从企业组织法的角度，讨论我国当前会计师事务所组织形式的不足之处。 - Chinese capital market on accounting information disclosure is mainly based on the market company. It has some defect on aspect of establishing legislation, the main legal responsibility designation of the information disclosure rule, the operation of material object and so on.
中国资本市场信息披露制度主要是基于上市公司的会计信息披露制度，其在证券立法、法律责任主体、信息披露规则的制定及实物操作等方面还存在着缺陷与不足。 - This paper analyzes the source of listed corporations 'financial corruption and puts forward administrative strategies in the respects of a corporation's administration, accounting system, legislation and law enforcement in order to protect the state and investors' benefits.
本文剖析了上市公司财务腐败的产生根源，并试图从公司治理、会计制度、立法与执法等方面提出治理策略，以保护国家、投资者的利益。 - This chapter examines the selections of law liability when the accounting information discourse system of the listed companies is broken, and raises related recommendations to Chinese securities legislation.
该章考察了违反上市公司会计披露制度的法律责任形式，并为中国证券立法提出相关建议。 - Controlling False Accounting Information at the Level of Legislation
从立法的高度治理会计信息失真 - And the new accounting law of China is a successful legislation practice involving CPA's legal liability.
新《会计法》是有关注册会计师法律责任的一次比较成功的立法实践。 - However, securities market is still immature and the regulation of accounting information disclosure has many defects and problems not only in its legislation but also in its execution, which leads to its limited efficiency.
但是，目前证券市场还不够成熟，会计信息披露管制无论在制度建设层面上，还是在具体执行层面上，都存在着诸多的缺陷与问题，致使管制不力。 - The publication of the unreal, incorrect and incomplete accounting information will not only weaken the authority of legislation of the country, but also increase countless destabilizing factors and bring about immeasurable losses for enterprises.
不真实、不准确、不完整的会计信息披露不仅削弱了国家财经法规的权威，也给社会增添了无尽的不安定因素，给企业带来了不可估量的利益损失。 - Comb international accounting standards, foreign legislation and our country to the rules of fair company related transactions the definition of "related-party".
梳理国际会计准则、国外立法以及我国各项法规对公司非公允关联交易中关联方的界定。 - The enactment of Sarbanes Oxley Act in 2002 is a milestone in the legal system history of accounting fraud control, which making the legislation to control the accounting fraud of USA at the forefront of the world.
美国2002年《萨班斯&奥克斯》法案的颁布在控制会计舞弊的法律制度史上有着里程碑的意义，这一立法使美国控制会计舞弊的立法走在世界前列。