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On slating for the board. These results would give a rational explanation on the facts that in many countries, establishing the external control systems was regarded as one of the most important measures to enhance the efficiency of internal control systems.

这一结论有助于理解在一些国家的公司治理实践中,通过建立与健全外部控制系统来最终实现提高内部控制系统效率的目的的公司治理现象。

It finally points out that three ways must be valued in order to improve publishing system which are strengthening the construction of internal control laws, improving related prescription of publishing, strengthening supervision of publishing.

内部控制信息披露体系的完善应从三个方面进行:加强上市公司内部控制规范建设;改进内部控制信息披露的相关规定;加强对内部控制信息披露的监管等。

The appropriate internal control can strengthen the company's financial management, guarantee the reliability and trustiness of accounting information, ensure the safety and integrity of cash and capital, maintain the normal operation, resist and control operation risks, and realize company's goal finally.

完善的内部控制体系,能够加强公司的经营和财务管理、保证会计信息真实可靠、确保资金资产的安全、维持生产经营活动正常进行、有效抵御和控制经营风险,进而实现公司管理目标。

Notwithstanding the special circumstances of China's WTO accession, which give WTO members license to deviate from the ADA in certain respects, the DOC's current separate rates practice contravenes the ADA's express prohibition of assigning rates based on adverse facts available to uninvestigated companies.

过去13年实行这一区别性比率制度所积累的证据表明,大多数申请A部分比率的公司确实证明了不存在政府控制,有资格得到A部分比率。对商务部1995年7月到2004年5月期间作出的反倾销最终裁决进行分析即可发现,在50个行业的442家中国公司中,有439家成功地证明了不存在政府控制,并获得了个别的或A部分比率。

In ensuring the quality of products under the premise, the company is committed to providing customers reduce costs, the company through the use of the unique open-door water jacket technology, strengthen the automatic control technology, enhanced heat transfer technology and other measures to ensure effective control of operating costs.

在保证产品质量的前提下,公司致力于为用户降低成本,公司通过采用独有的开式炉门水套技术,强化自动控制技术、强化传热技术等措施,确保运行成本达到有效控制。

This report uses internal control theory and judgment as tools to investigate and evaluate the status of W compony in items of COSOs report, including control environment, risk evaluation, controlling, information and communication, supervise.

本文根据内部控制理论和评估工具,首先从控制环境、风险评估、控制活动、信息与沟通、监督五个方面,对W公司内部控制的现状进行了调查和评估。

General Job Description: Responsible for sales order entry and matinenance of intercompany/non-project production requirements, and for maintaining the company supplier master.

上海黑马安全自动化系统有限公司是一家自动化工程公司,专门从事德国HIMA公司安全控制系统的销售、设计、集成和技术服务,为化工、石化、海上采油、造纸、冶金等行业提供生产过程安全控制和保护系统。

Internal-auditing, which plays an important part in enterprise administering and unmasking financial affairs, as an important component of enterprise built-in control system, should be further valued besides strengthening and perfecting enterprise administer structure and built-in control system.

在加强和完善公司治理结构与内部控制制度的同时,应更加重视内部审计工作。内部审计作为内部控制的重要组成部分,在公司治理和揭露财务造假中扮演着十分重要的角色,可以说内部审计机构的&独立性&、内部审计人员的素质正面临着前所未有的挑战。

Empirical results show that the ultimate controlling shareholders play a vital role in explaining analysts' forecast errors. Its proxies for controlling shareholder's stock hypothecating ratio, board seats controlled by controlling shareholder, president as well as CEO controlled by controlling shareholder all reveal significant direct or potential effects on analysts' forecast errors. Whereas, the ratio of cash flow right to stock voting right has a negative impact on forecast errors.

实证结果显示,控制股东概念之治理变数却大多呈现对分析师预测误差有著直接或潜在作用,作为控制股东持股质押率代理变数之董监持股质押率,与控制股东董事会席位比率对於分析师预测误差皆具显著正向影响;当公司发生损失时,董监持股质押率、现金流量权占控股权比率与分析师预测误差呈现显著负相关,控制股东的参与管理则对於分析师预测误差则呈现显著正向作用。

From the study, the paper concludes the good finance internal control system is not the demand that the company modernizes the management, but strengthen the company finance management, control the demand of the bad behavior.

通过论述,本文认为良好的财务内部控制体系既是公司现代化管理的需要,也是加强公司财务管理、控制不良行为的需要。

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