各位好心人,帮忙把下面的翻译下英文吧,谢谢了。 20

文章借鉴国际上通用的研究方法,在分析了国内外研究现状的基础上,辨析并界定了公司治理结构、会计信息披露有效性等相关概念,阐述了相关理论,将公司治理结构的内外构成部分划分为资... 文章借鉴国际上通用的研究方法,在分析了国内外研究现状的基础上,辨析并界定了公司治理结构、会计信息披露有效性等相关概念,阐述了相关理论,将公司治理结构的内外构成部分划分为资本结构和组织结构两个层面,总结了保证会计信息披露有效性的系列原则。评价了近几年我国上市公司治理结构及会计信息披露的状况,指出我国证券市场起步较晚,发育还不成熟,目前市场仍处于弱式有效阶段。提出了会计信息披露缺乏有效性原因包括有关会计信息披露的法律法规尚不健全,对会计信息披露的外部监管力度不够等,而主要原因是大多数上市公司是由国有企业改制而成,其治理结构尚不完善,管理监督形同虚设。在最后给出相关建议,提出完善治理结构是提高会计信息披露有效性的主要途径之一,股改后上市公司还需进一步调整资本构成,减少股权集中度,提高董事会、监事会等的独立性和管理职能等对策【关键词】公司治理结构;会计信息质量;上市公司公司治理结构与会计信息,一直是建设及完善中国特色社会主义市场经济体制改革和国企改革中两个值得注意的问题。

两者之问有密切的联系,文章分析利用公司治理结构与会计信息之间的相关性,探寻从完善公司治理结构人手提高会计信质量的新途径。

公司治理是指通过一套包括正式或非正式的、内部或外部的制度或机制来协调公司与所有利益相关者之间的利益关系,以保证公司决策的科学性,从而最终维护公司各方面的利益。

公司治理结构分为内部治理结构和外部治理结构两个方面,要解决的问题就是在公平和效率的前提下,对各相关利益主体的权、责、利进行相互制衡的一种制度安排问题。市场环境的健全与否直接影响着公司治理结构。以外部市场导向型的治理结构与内部监控型的治理结构,通过相关的利益者,从而对会计信息质量产生影响。
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tanchaooo
2011-02-22 · TA获得超过7317个赞
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文章借鉴国际上通用的研究方法,在分析了国内外研究现状的基础上,辨析并界定了公司治理结构、会计信息披露有效性等相关概念,阐述了相关理论,将公司治理结构的内外构成部分划分为资本结构和组织结构两个层面,总结了保证会计信息披露有效性的系列原则。
Based on the general international research method, analyzes the research situation, on the basis of distinguishing and defines the corporate governance structure, accounting information disclosure effectiveness of the related concept, expounds the related theory, the corporate governance structure of internal and external components into capital structure and organization structure two aspects, summarizes the guarantee the effectiveness of series of accounting information disclosure principle.

评价了近几年我国上市公司治理结构及会计信息披露的状况,指出我国证券市场起步较晚,发育还不成熟,目前市场仍处于弱式有效阶段。
Evaluate the governance of listed company in China in recent years the structure and accounting information disclosure condition, pointed out that our country securities market startting evening, growth still not mature, current markets are still weak type of effective stage.

提出了会计信息披露缺乏有效性原因包括有关会计信息披露的法律法规尚不健全,对会计信息披露的外部监管力度不够等,而主要原因是大多数上市公司是由国有企业改制而成,其治理结构尚不完善,管理监督形同虚设。
Puts forward accounting information disclosure lack of validity reasons include relevant accounting information disclosure laws and regulations are imperfect, the accounting information disclosure of external supervision is inadequate, etc., and the main reason is that most of the listed companies is by the state-owned enterprise restructuring and become, its governance structure still is not perfected, management and supervision non-existing.

在最后给出相关建议,提出完善治理结构是提高会计信息披露有效性的主要途径之一,股改后上市公司还需进一步调整资本构成,减少股权集中度,提高董事会、监事会等的独立性和管理职能等对策【关键词】公司治理结构;
In the final, and puts forward related Suggestions are given perfect governance structure is improving accounting information disclosure effectiveness, one of the main ways after changing the listed company still need further adjust capital composition, reduce ownership concentration, improve the board of directors and the board of supervisors of independence and functions of management countermeasures such as [keywords] corporate governance structure,

会计信息质量;
The accounting information quality.

上市公司公司治理结构与会计信息,一直是建设及完善中国特色社会主义市场经济体制改革和国企改革中两个值得注意的问题。
The listed company corporate governance structure and accounting information, has been building and perfecting a chinese-type socialist market economy system reform and the reform of state-owned enterprises in two notable question.

两者之问有密切的联系,文章分析利用公司治理结构与会计信息之间的相关性,探寻从完善公司治理结构人手提高会计信质量的新途径。
Both the q are closely linked, the article analyses using the corporate governance structure and the correlation between the accounting information, and explore from perfect corporate governance hands raise accounting letter quality new ways.

公司治理是指通过一套包括正式或非正式的、内部或外部的制度或机制来协调公司与所有利益相关者之间的利益关系,以保证公司决策的科学性,从而最终维护公司各方面的利益。
Corporate governance is to through a set of include formal or informal, internal or external institution or mechanism to coordinate company and all stakeholders the benefit relationship between the, in order to ensure that the company decision-making more scientific, thus finally maintain the benefits of each aspect.

公司治理结构分为内部治理结构和外部治理结构两个方面,要解决的问题就是在公平和效率的前提下,对各相关利益主体的权、责、利进行相互制衡的一种制度安排问题。
Corporate governance structure is divided into internal governance structure and external governance structure two aspects, to solve the problem is in justice and efficiency premise, on the stakeholders of the responsibility, right and profit of mutual containment of a system arrangement problems.

市场环境的健全与否直接影响着公司治理结构。
The market environment is perfect or not directly affects the corporate governance structure.

以外部市场导向型的治理结构与内部监控型的治理结构,通过相关的利益者,从而对会计信息质量产生影响。
With external market generated the governance structure and internal control type governance structure, through relevant benefits, thus influence on the accounting information quality.
炎内布丁
2011-02-19
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将中文译成英语
Articles from international research on the general method of analyzing the research status on the basis of discrimination and define the corporate governance structure, the effectiveness of accounting information and other related concepts, describes the relevant theory, the corporate governance structure of the internal and external components capital structure and is divided into two levels of the organizational structure, summarizes the information disclosure to ensure the effectiveness of a series of accounting principles. Evaluation of listed companies in China in recent years, governance structure and accounting information disclosure state that the securities market started late in China, development is not mature, the market still in the stage of weak form efficiency. Put forward the reasons for the lack of effectiveness of accounting information disclosure, including disclosure of accounting information related to laws and regulations are not perfect, the disclosure of accounting information and other external supervision is not enough, but the main reason is that most listed companies by state-owned enterprise restructuring, its governance structure is not perfect, ineffective management and supervision. Recommendations given in the final, put forward a sound governance structure is to improve the effectiveness of accounting information disclosure one of the main, after the share reform of listed companies need to further adjust the capital structure, reduce ownership concentration, increased board independence and management of the board of supervisors, etc. Key words functional measures such as corporate governance structure; quality of accounting information; listed company corporate governance and accounting information, has been building and perfecting the socialist market economy with Chinese characteristics, reform and state enterprise reform in two noteworthy issues.

Asked of both are closely linked, this paper analyzes corporate governance structure and the use of the correlation between accounting information and explore the manpower from the sound corporate governance structure to improve the quality of the new way of accounting information.

Corporate governance is through a package of formal or informal, internal or external system or mechanism to coordinate the company and among all stakeholders interests to ensure the scientific nature of corporate decision making, and ultimately maintaining the company in all aspects interests.

Corporate governance structure is divided into internal and external governance structure of governance structure are two aspects to solve the problem is that the premise of equity and efficiency, all relevant stakeholders on the rights, responsibilities and benefits of a system of checks and balances each other arrangements. Soundness of the market environment directly affects the corporate governance structure. To the external market-oriented type of governance structure and the governance structure of internal control by the relevant stakeholders, and thus influence the quality of accounting information.
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匈牙利站
2011-03-03
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本人的英语水平有限,不敢随便乱翻译,你试一下用谷歌翻译器翻译吧,应该挺准确的。
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