查询词典 disclosure

Then it summarizes the literatures under the structure. The content includes:(1) the regulation issues in the process of information disclosure, including the explanations of information disclosure control, research of the accounting systems, the mechanism of regulation and legal responsibility;(2) supply of information disclosure, composing accounting policy research and unconstraint disclosure research;(3) research of information intermediaries, including auditors and financial analysts;(4) research on the results of information disclosure, mainly on the reaction of constraint and unconstraint information disclosure.

然后，按照此框架，对信息披露的研究文献进行综述，包括：①信息披露中的监管问题，包括信息披露管制解释、会计制度选择研究、监管体系及法律责任研究；②信息披露的供给问题，包括会计政策选择研究、自愿性披露研究等；⑧信息中介的研究，包括审计师、财务分析师等信息中介研究；④信息披露后果研究，包括强制披露的市场反应研究和自愿性披露的市场反应研究。

We are to understand how to decide the disclosure obligation through the analysis to the disclosure subject, the introduction to disclosure time and pattern, the definition of the material facts, the analysis of the legitimate aftermaths of the offence of disclosure obligation.

通过对告知主体的分析、对告知时间与方式的介绍、对重要事实的界定、对违反告知义务的法律后果的分析，以了解告知义务应如何确定。

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

Capital market is based on information disclosure, and disclosure of information is the core of the quality of information disclosure.

资本市场的基础是信息披露，而信息披露的核心是信息披露的质量。

Studies have shown that losing honest and credit iscorrelative with the social environment of influencing disclosure of information of listed company of our country. Unreasonable property relations of listed company are deep reasons; The unreasonable company administration structure is the immediate cause, it results from the unreasonable property relations; Today, information disclosure supervisory systems of our country do still imperfect, distempered, and the morals environment of the society is not good, they are also unfavorable to the honest disclosure of accounting information.

研究表明我国上市公司信息披露缺乏诚信主要与当前社会环境密切相关：上市公司不合理的产权制度是失信的深层原因；由不合理的产权制度所造成的不合理的公司治理结构是失信的直接原因；我国的信息披露监管制度仍不完善、不健全；当前社会的道德环境不佳等也不利于会计信息的诚信披露。

The advice to strengthen supervision and to enforce punishment is proposed to decrease information hiding phenomena of listed companies (or postponed disclosure, false disclosure) by game theoretic analysis of information disclosure between the companies with supervision or without it.

通过对无监管和有监管状态下上市公司之间披露信息的博弈分析，提出了加强监管、增大惩罚力度，从而减少上市公司信息不披露现象的建议：通过对股票市场的运作状况和均衡状态的简要分析，提出了促进我国股票市场健康发展的政策建议；通过以投资者与政府政策之间的博弈分析，提出了减少国家推行政策对股市波动影响的建议；通过分析我国股票市场上最主要的三大行为主体：上市公司、机构大户和中小散户三方的博弈关系，建立了相应的博弈模型。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

At the basis of this, the article discusses the theory basis and valuefunction of information disclosure system, and advances following points: the springhead ofinformation disclosure system rests with the inter of the security market and the characteristicof the security information; the basic value function of information disclosure system is tomake the security market open, justice and equity.

在此基础上，文章论述了信息披露制度的理论基础和价值功能，提出了以下观点：一是信息披露制度的根源在于证券市场风险的内生性和证券信息的特性本身；二是信息披露制度的基本价值功能是使证券市场的运作公开、公平和公正。第二章探讨和分析了我国上市公司信息披露的现状和原因。

This thesis set forth the significance of information disclosure on hedging supervising, its development history and percent situation. It considers individually the disclosure function and related optimal hedging based two patters: incomplete contract and compellent information disclosure standard.

本文从信息披露监管的角度研究了企业的套期策略行为，首先全面阐述了套期信息披露在套期监管中的重要性、发展历程与现状，在基于非对称信息的前提下，分别考虑了基于不完全合约和强制性信息披露标准两种方式下的披露作用及相应的最优套期策略。

This thesis mainly used the theory in accounting and economics filed. Based on the theoretically research of the information disclosure of listed companies, it analysis the framework and content of the information disclosure system. Besides, combined with the actuality of information disclosure of Chinese listed companies, the thesis find out the scarcities and submit the countermeasure from the standardization perspective.

本文主要利用会计学、经济学等方面的理论，在对上市公司信息披露进行理论分析的基础上，分析信息披露制度的内容结构，结合我国上市公司信息披露的现状，分析其存在的问题，从规范的角度提出切实可行的解决对策，期望有助于提高上市公司披露的信息质量，推进我国证券市场的健康有序的进行。

This paper designs the communication system of radio telescope FAST.

针对500m口径球面射电望远镜FAST分布式控制系统的特点完成了其通信系统的设计。

Political sheep's step-by-step a large number of fossils unearthed in the county soil Ma Ali after rural village in the middle of sallow pelitic siltstone.

步氏和政羊化石大量出土于广河县阿力麻土乡后山村，产于灰黄色泥质粉砂岩中。