财务机构

First, the decentration of the shareholders cause the absence of the active investors, none is willing to implement the rights of the shareholders by representing other shareholders, the managers become the insiders to control the company.

股票期权制度作为一种有效的公司激励机制广受发达的市场经济国家所推崇，然而，在美国，成批登场的大公司财务造假丑闻却对这种制度提出了挑战，首先，股权过度分散导致维护公司利益的&积极股东&缺位，没有哪一家股东能够或愿意积极主动地代表股东对经营者行使所有者权利，公司经营者成为控制公司的&内部人&；其次，美国对股票期权的会计处理规定，股票期权的价值不计入公司成本，也为经营者造假提供了合法的便利；再次，中介机构为了自身的利益，不能保持绝对的独立性，成为公司造假的帮凶；另外，美国倡导自由经济，依靠行业自律和市场制衡来约束市场参与者的行为，一方面给经济繁荣带来了活力，同时也带来了巨大风险，如果没有严密的制度保障和严厉的打击及监管，谁也不会放弃低成本的&道德风险&所带来的好处。

FASB and other accounting standards regulators have considered the dilative effect on the EPS, and suggested the treasury stock method as the calculation method of diluted earnings per share.

每股收益计算中必须考虑员工股票期权的稀释作用，这一点已经得到了各国会计准则制定机构的认可。为此，美国财务会计准则委员会采用了库藏股份法来考虑员工股票期权对每股收益的稀释作用。

DUPONT model,EVA and DEA each has its advantages and shortcomings when applied to evalue commercial bank branch performance.

我国现行商业银行分支机构的绩效管理办法主要有三种，财务指标评价法、BSC评价法和DEA法，单独使用时各有优劣势，都不能很好地兼顾管理的需要。

In a good job of financial control at the same time, we also carry out institutional reforms, the talents'administration in talents'administration by nonpotential to him the other arrangements.

在搞好财务监控的同时，我们还进行了机构改革，把能人放在能人岗位上，非能人对他另外安排。

Perfecting the service system, improving products quality by way of establishing the industry association and quality supervise center, building and perfecting medi-organization of science and technology, supporting common requirement strongly, elevating the ability of technology innovation, pushing development of the medi-organization ordinally, such as professional training, public information service, notarization, law, finance, accountancy etc.

通过建立行业协会和质量检验中心来提高集群的产品质量；建立健全科技中介组织，对集群中共性技术以大力支持，提高企业的技术创新能力；有序推进集群的职业培训、公共信息服务以及公证、法律、财务、会计等中介服务机构建设。

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。

These agencies specialize in fixing inaccurate or unverifiable information on financial reports.

这些机构是专门从事固定不准确或未经核实的资料，对财务报告。

This person will obtain a copy of the financial report from each of the three credit reporting agencies, then work to remove any negative, inaccurate, unverifiable and incomplete information from the reports.

此人将获得一本财务报告中，从每三个信用报告机构，然后工作，以消除任何负面的，不准确，无法核实和不完整的资料，从报告中。

ZAT Automobilitechnik Shanghai Co., Ltd, founded in 2004, with headquarter in Germany, is a globally acting leading sales organization.With approx 32 employees worldwide and the company's responsible for approx 450 million...

东南融通是中国领先的金融IT综合服务提供商，为银行、保险、基金、证券等金融行业以及大型企业财务公司提供整体解决方案和软件产品，业务范围涵盖了规划咨询、软件开发实施、IT外包与运营及系统集成服务等，是中国金融机构重。。。

First ,this article has colligated the commercial bank achievement appraisal elementary theory, summarized the internal performance evaluation system historical development evolution and the present situation of commercial bank in our country, and briefly introduced the economic value-added, the balanced scorecard and the level analytic method and so on.

为了适应市场竞争，满足不断提升管理水平的需要，银行必须对经营机构进行科学的业绩评价。传统的银行业绩评价体系一直沿用典型财务指标进行评价，已经不能适应当前银行业发展的需要。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。