disclosure principle
英 [dɪsˈkləʊʒə(r) ˈprɪnsəpl]
美 [dɪsˈkloʊʒər ˈprɪnsəpl]
公开揭示的原则
双语例句
- On the Inevitable Disclosure Principle
不可避免披露原则的借鉴及运用 - Research on Ex Ante Disclosure Principle of Standard-setting Organizations 'Patent Policy and a Modified Model
标准化组织专利政策采用事先披露原则的利弊分析及改进模式探讨 - Major principles included in GAAP are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual-basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle.
公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。 - The adequate disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decision about the company.
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。 - At present, the most view of the basic principles in the circle has three& stockholder's equal treatment principle, minority stockholder protection principle, and information disclosure principle.
目前学界大都认为上市公司收购的基本原则主要有股东平等待遇、保护中小股东利益以及信息公开这三原则。 - Disclosure and Self-responsibility Self-responsibility, which is on the basis of determination by oneself, is one fundamental principle of criminal liability.
信息披露制度和自负责任原则以自我决定为根据的自我答责是刑事归责的基本原理。 - Balancing Your Life Furthermore, disclosure is also required by the principle of the utmost good faith.
同时，告知也是最大诚信原则和对价平衡原则的要求。 - Chapter 6 is devoted to the discussion about disclosure of foreign currency option, including purpose and principle of disclosure, disclosure of information both in and out of financial statement.
第6章，就外汇期权的披露问题进行探讨，包括外汇期权披露的目的、原则、表内信息列报和表外信息披露。 - On the principle of Utmost Good Faith in Insurance Law: Reviewing the Theoretical Foundation of the Duty of Disclosure The first part expounds the basic theories of principle of utmost good faith.
保险最大诚信之反思&兼论保险告知义务的理论依据文章第一部分对最大诚信义务制度进行了概述。 - All the countries are attaching much attention to the rule of information disclosure that takes the full disclosure principle as the core theory, however, they may have difference on the specific regulations.
各国证券发行监管中都强调以公开制度为核心的信息披露制度，但在具体的规定上又确实存在着差异。 - Open principle is the base of securities market, furthermore, the disclosure of accounting information is the concrete expression of open principle.
公开原则是证券市场的基础，而会计信息披露是公开原则的具体体现。 - Accounting information disclosure system, which embodied the principle of transparence, is always regarded as an essential regulatory method on stock market.
在股票市场中，会计信息披露制度往往被视为是一项极其重要的监管措施，会计信息披露是公开原则的具体体现。 - The protections provided by the securities law mainly include the following measures: forbiddance of false offer, information disclosure system, mandatory offer system and the carrying out the principle of civil compensation preference in case of the infringement on the rights and interests of minority shareholders.
而证券法上的保护主要包括禁止虚假要约、信息披露制度、强制要约制度和在侵害小股东权益的案件中贯彻民事赔偿优先原则。 - Part 3 analyses the harm of un-just related transactions, points out that the harm is to the efficiency of disposing resources in securities market, the quality of information disclosure and the fairness of distributing benefits, challenges the principle of efficiency and fairness;
第三节分析非公允关联交易的危害，指出它危害证券市场资源配置效率、信息披露质量和利益分配的公平，即挑衅效率与公平原则。 - General principles included social principle, full disclosure principle, flexibility principle and cost-benefit principle.
其中，一般原则包括社会性原则、充分披露原则、灵活性原则和成本效益原则等； - Disclosure information, which is the essence of the public principle, is in fact the most effective means to regulate listed companies, protect minority shareholders and promote market efficiency to allocate resources.
作为公开原则的核心体现，信息披露无疑是规范上市公司行为、保护中小投资者利益和提高证券市场配置效率的最有效手段。 - The full and timely disclosure can protect the legal rights of small shareholders, and be beneficial to achieve the principle of openness and fairness and impartiality, and be beneficial to strengthen the management of listed companies, and be beneficial to improve the efficiency of securities markets.
信息的充分、及时披露有利于保障中小股东的合法权益不受侵害，有利于保证公开、公平、公正原则的实现；有利于强化上市公司的经营管理；有利于提高证券市场效率。 - Earnings management violated the information disclosure principle of neutrality,& concealing true condition. Unfavourable to the benign development of the securities market, also go against the stable operation of commercial Banks.
盈余管理违背了信息披露中立性原则，隐瞒企业真实情况，即不利于证券市场的良性发展，也不利于商业银行的稳健经营。 - Expounded the existing laws and regulations of our country on the disclosure of environmental information, analyzed the principle of environmental open information legislation, the basic theory and the important significance.
阐述了我国现有的关于环境信息公开的法律、法规，总结分析了环境信息公开立法的原则、重要基本理论及意义。 - In order to analyze the information disclosure principles of the LED large screen display systems, firstly in this paper, the structure and working principle of the system was analyzed, and the information disclosure of the system was initially positioned.
为了分析LED大屏幕显示系统的信息泄漏原理，本文首先分析了LED大屏幕显示系统组成结构与工作原理，对系统的信息泄漏进行了初步定位。 - Part two argues that there lacks a disclosure standard for the IPO of unlisted securities and Secondary Public Offerings by unlisted public companies, then gives comments on the continuous disclosure regime of the Stock Transfer Agent System, which is the principle OTC market in China.
第二部分首先指出了我国公司股票场外IPO和非上市公众公司新股发行信息披露标准的缺失，然后集中评述了我国代办股份转让系统这一主要场外交易市场的持续披露规则。 - Thirdly, this chapter analyzes the relationship between voluntary disclosure and corporate governance. With reference to OECD statement that information disclosure and transparency are important principle to improve corporate governance, this paper believes voluntary disclosure has effect on corporate governance.
最后分析了自愿性披露与公司治理的关系，借鉴OECD关于信息披露和透明度作为改善公司治理的重要原则之一的表述，笔者认为，自愿性信息披露具有公司治理效应。 - To this end, we should adhere to the voluntary disclosure principle.
为此，对公司盈利预测信息的披露应坚持采用自愿性原则。 - The disclosure of the principle of administration and the principle of public participation can be regarded as the basic principle of legislative improvement. Then the merge of the theory of the administrative law and the theory of environmental laws should be achieved.
将行政公开原则、公众参与原则作为立法完善的基本原则，实现行政法理念与环境法理念的融合。 - The principle of Circumstance Change distinguishes between the Force majeure, the Significant misunderstanding, Reveals loses fairly, Commercial risk, Disclosure, adopts the litigant principle in the judicial practice, has legal effect which the change contract or terminates a contract.
情势变更区别于不可抗力、重大误解、显失公平、商业风险、免责条款等概念，在司法实践中采取当事人主义，适用情势变更原则产生变更合同或解除合同的法律效力。 - Obligations to inform of the insured, its basic meaning is the relevant disclosure made by the insured when insurance contract is made. Its legal ground is principle of good faith and theory of estimation of dangerous.
投保人的告知义务，就其基本含义而言，乃投保人在保险合同订立之时所作的相关披露，它以诚信原则和危险估计说为法理根据。 - In procedural legal regulation, it is accomplished by building administrative investigation hearing system, information disclosure system and withdrawal procedural rules with the principle of legitimate regulations.
程序法规制方面，主要以正当程序原则为原则规范，构建行政调查听证制度、信息公开制度及回避程序规则来实现。 - Full disclosure of information principles and the principle of equality of shareholders of listed companies are in the tender offer regulation the most important principle.
信息充分披露原则和股东平等原则是上市公司要约收购监管中的两个最为重要的原则。