going concern

going concern的基本解释

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[经] 继续经营的企业

与going concern相关的网络例句 [注：此内容来源于网络，仅供参考]

This paper firstly reviews the evolution of American going-concern auditing opinion, so we can know the essence of this kind of auditing opinion. Secondly, on the base of analysing the conditions of going-concern of Chinese enterprises and a typical case, we draw our conclusion that chinses capital market urgently demands going-concern auditing opinion.Finally, this paper focuses on financial characteristic of company and the characteristic of going-concern auditing opinion, the market response to going-concern auditing opinion, the value relevance as well as the determinants of auditor reporting going-concern auditing opinion.

本文首先以美国为例，回顾了持续经营不确定性审计意见(going-concern opinion，以下简称为GCO)的发展沿革，籍此认识持续经营不确定性审计意见的本质内涵；其次，在对我国企业尤其是上市公司的持续经营问题进行分析的基础上，通过典型案例的剖析得出我国资本市场对持续经营不确定性审计意见存在较强烈需求的结论；最后，针对我国证券市场持续经营不确定性审计意见的市场反应、价值关联性及被出具持续经营不确定性审计意见公司的财务特征、审计师出具持续经营不确定性审计意见的影响因素进行了实证分析。

The Behavioralist Approach: A concern with explanatory rather than normative theory; a concern with recurring patterns rather than the single case; a concern with operational concepts that have measurable empirical reference rather than reified concepts; a concern with the conceptual frameworks; a concern for the techniques of precise data gathering, measurement and presentation.

行为主义方法：关注解释性理论而非规范性理论；关注重复性的模式而非单一的事件；关注那些含有可量度的经验参数的可操作性概念而非那些极为微妙的概念；注重概念框架；注重关于数据收集、量度和表述的精确技术。

According to international standards, directors and auditors usually have three options with accounts: they can prepare them on a going-concern basis, which is standard but might expose them to charges of negligence if they are wrong; if they do not believe the business is a going concern, they must prepare the accounts on a break-up basis; or they can express some doubts about the company's future, but still prepare the accounts on the going-concern basis.

根据国际准则，主管和审计人员一般来说对账户有3种处理方式：他们可以在持续经营的基础上准备报表——这是标准的，但一旦他们做错了，他们会面临渎职控诉；如果他们不相信企业能继续经营，他们必须在破产的基准上准备报表；抑或他们可以表明其对公司未来的困惑，但仍在持续经营的基础上准备报表。

与going concern相关的网络解释 [注：此内容来源于网络，仅供参考]

going concern：持续经营

2008年10月9日,美国财务会计准则委员会(FASB)发布了一项名为"持续经营"(Going Concern)的征求意见稿,笔者拟结合该征求意见稿和相关国际准则的内容对持续经营假设提出以下看法.

going concern：继续经营

美国的公司通常是通过Chapter 7 and Chapter 11申请破产保护令. 前者是清盘,后者是重组. 一般都是公司自原申请,由债权人提出非自原破产令比较少. 当初制定C-11的原因,是考虑到企业在继续经营 (going concern) 下重组或出售,其价值可能高于将公司的资产拆散拍卖.

going concern：经营中的机构;持续经营

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going concern：连续经营的企业

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Going concern concept：持续经营原则

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