会计检查

商业贿赂犯罪案件中司法会计检查的运用

The use of the Judicial Accounting Check in the Commercial Bribery Cases

司法会计检查原始凭证是打击经济违法犯罪活动的重要手段。

Judicial accounting examination on original receipt is an essential means for smashing economic offense .

论司法会计检查原始凭证对我国法务会计发展现状的认识与思考

An understanding and though upon the present situation of development of judicial accounting in China

有鉴于此，笔者基于理论研究及司法实践的需要，提出一些有价值的富有见地的观点，，以期更好地指导司法会计检查工作。

Based on theoretical study and judicial practice , the author put forward some valuable and insightful views in order to direct judicial accounting better .

司法会计检查是司法机关侦破案件的重要侦查取证措施和技术手段，对于挪用特定款物犯罪案件，司法会计检查往往是侦破此类案件的关键。

Judicial accounting examination is the important measure of evidence detection and technological means , which is the key to detect the cases of misusing the specific funds .

国际生命登记与统计研究所（生命统计所）国际原子能机构会计记录检查

International Institute for Vital Registration and Statistics iaea examination of accounting records

国际原子能机构会计记录检查国际原子能机构监察报告

Iaea examination of accounting records iaea inspection reports

问题不在中国有关会计和收支检查标准。

The problem is not about accounting and auditing standards in China .

加强对会计业务的检查辅导工作。

The Bank reinforced the inspection and counseling of the accounting business .

监事会是公司的监督机关，对董事会执行公司事务及会计事务实行检查监督。

The supervisory board is the supervision organ of the company , which performs company 's affairs , and checks the accountant affairs .

由于中国监管部门禁止美国上市公司会计监管委员会检查香港会计师事务所与中国相关的审计工作，承担中国业务的事务所可能会和内地事务所一样丧失注册登记资格。

Chinese regulators have forbid the PCAOB from inspecting Hong Kong firms with respect to China work , so those that do China work will likely be deregistered along with the mainland firms .

开展会计信息质量检查制度是财政部门进一步落实对会计工作的管理监督职责和完善会计监督方法的重要举措。

It is very important for the ministry of finance to carry out the AIQ to implement the duty of supervising for accounting , and complete the methods of accounting supervising The paper includes the content of accounting information quality and supervising inspection .

由专业人事提供的对公司财务和会计记录进行的检查。2。

An examination and verification of a company 's financial and accounting records and supporting documents by a professional .

分析得出理论上可将司法会计分为司法会计审查、司法会计检查、司法会计鉴定三类，称为三元论。

By analysis , judicial accounting can be divided into judicial accounting review , Judicial accounting inspection , which is known as the triple-unit theory .

会计行为道德调节总体框架包括道德规则、会计行为、道德检查、道德评价和道德处置；

The framework of this system contains five parts : moral ethics , accounting behavior , moral inspections , moral reviews and moral treatments .

要解决好这些问题，必须从加强对单位负责人的会计法规格训，提高合计人员素质，完善会计监督、检查机制，深化会计管理体制改革等方面入手。

In order to solve these problems , we should do such work well : reinforing accounting laws of training those who are in charge of units , improving the accountants quality , perfecting the accounting supervision and check systems , deepening the accounting management system reform and so on .

会计核算的利润总额与税制计算的所得额不一致，是会计核算与税收检查长期存在的难题，针对这个问题，作者提出了自己的看法。

The total amount of interest in accounting is not consistent with the obtaining of the tax system . It 's a problem between accounting and tax examination . I put forward my opinion about this .

为从理论上完善会计程序，会计准则应明确包括会计判断在内的程序条款，公司企业应建立会计判断规范，加强会计程序检查，为提高会计信息质量的提供程序保证。

In order to perfect accounting judgement , accounting judgement should explicitly be included in the accounting criteria . Furthermore , corporate enterprises should establish the norm of accounting judgement and strengthen the examination of accounting procedures so as to provide procedural assurance for improving accounting information quality .