治理层

公司治理层可以考虑利用内部审计来提高盈余质量；监管部门和政策制定机构，也可以从加强上市公司的内部审计制度建设着手，来提升公司的治理效果。

Corporate governance layer may consider using to improve earnings quality internal audit ; regulators and policy-making bodies , listed companies can also strengthen the internal audit system construction to proceed , to improve corporate governance effects .

本文介绍和分析了国际审计准则第260号（ISA260）《与治理层的沟通》的最新发展，并分析评价了其改进和对我国的启示。

This paper mainly introduces the new developments of ISA260 ( Revised and Redrafted ), Communication with Those Charged with Governance , and analyses its improvement and revelation for China .

最初，治理层股东谨表示在IPO锁活期满内目前没有出卖意向。

Finally , the management shareholders would like to express currently there is no intent to sell stock upon the expiration of the IPO lockup .

与子女（或者现任治理层）达到恰当的交易布满了复杂性。

Structuring the right deal with sons or daughters ( or in situ management ) is fraught with complications .

随着20世纪90年代以来各大企业纵向变短经营实践的发展，外包逐渐成为企业治理层对新竞争环境的一种应变方式。

With the development of modern management , outsourcing became a tactic used by management to deal with the new changing competitive environment .

通过分析可以看到公司治理层及管理层对于内部审计机构的工作都同时存在着需求。

Through analyzing , we can see that both the corporate governance and the management layer are in need of the internal audit institutions ' work .

即便听说是假的，比及治理层发觉了这个景象，一批好的员工也已经离职了。

Even if the rumors are not true , by the time management catches wind of it , a good number of employees could easily be lost .

为了完成监控系统和仪表联锁系统，在监控系统的通讯治理层增加了一个通讯治理机。

In order to complete the monitoring system and instrumentation interlock system , the communications monitoring system at the management of the addition of a communications manager .

因此反映上述特征的企业集团财务控制完整架构应由目标层、治理层和管理层所组成。

Therefore , a complete framework of financial control of enterprise group that can reflect the characteristics mentioned above should be composed of target , governance and management .

在此基础上，论文将研究对象界定在政府委托人与代建人之间项目治理层的投资控制问题上。

On this basis , the paper will focus the study object on the project management level between the government client and the construction agent in the course of investment control .

清岩公司是波士顿一家治理层人员培训及职业介绍公司。该公司的执行合伙人安妮-史蒂文斯说，研究表明，通过他人推荐找到工作的成功案例最多；

Studies show that referrals lead to the highest number of job placements , so devote the majority of your search time to networking , says Annie Stevens , managing partner at ClearRock Inc.

以股利代理理论为基础，从股权结构、治理层特征以及管理层激励三个方面设计了综合性指标体系，实证检验了治理结构对收益分配的影响。

According to the dividend agent theory , design indicator system in terms of the ownership structure , characteristics of governance and incentive of management three aspects , testing the governance structure on the influence of income distribution .

理论联系实际，从企业治理层内部控制的角度，为解决管理者代理问题提出了一套制度安排，包括完善企业控制权安排制度，内部控制评价与信息披露制度等。

Linking theory with practice , in perspective of internal control of the corporate governance level , it brings forward a set of institutional arrangements to solve management agency problem , including improving enterprises control arrangement systems , internal control evaluation and disclosure system .

当然，战略绩效审计的开展还需要监管层的控制需求，如果监管层没有监管的欲望及治理层对内部控制的运作，则无从开展审计活动。

Of course , the strategy also needs to carry out performance audit control requirements of regulators , if regulators do not monitor and control the desire to control the operation of the internal layer , there is no way to carry out audit activities .

完善的内部控制系统是保证公司正确决策的前提，是激发治理层管理才能并对其行为给予合理约束的不可或缺的条件，也是有效监督从而实现风险控制、改善资产质量的必要前提。

Perfect internal control system is the premise of the company right decision , is to stimulate the management ability and the reasonable constraint behavior , and is also the effective supervision so as to realize the risk control , improve the quality of asset .

对会计职能供给&结果的反映与过程的控制，以及企业管理层、治理层与市场层的会计需求进行二维综合分析，会计目标理论可构建成一个供给与需求动态均衡的矩阵理论框架。

Through a two-dimensional comprehensive analysis of accounting function supply-reflection of results and control of process , and of accounting demand of corporate management , governance and market , accounting objective theory can be structured as a matrix theoretical framework with supply and demand in dynamic equilibrium .

上市公司治理与管理层控制权配置

Corporate Governance of Listed Companies and Control Right Arrangement of Managers

西部国企公司治理与经理层激励

The Company Management and the Manager Tier Excitation Mechanism in West China 's State-owned Enterprises

治理和策略层覆盖了管理业务操作生命周期的所有方面。

The governance and policies layer covers all aspects of managing the business operations life cycle .

这套技术方法已经在牛东地区评价井、开发井中推广应用，并在老井治理和补层建议中取得了初步成效。

It has been widely used in appraisal wells and development wells in block Niudong , and has taken notable effects in old well reconstruction and re-perforation recommendation .

在滑坡数量多、分布广的东川区，采用植被措施来治理表浅层滑坡，达到既治理了滑坡，又改善生态环境的目的，是针对东川的自然、社会经济条件下的首选方式。

In Dongchuan district with large quantity landslides and landslides widely distributing , vegetation measure is adopted to control surface and shallow landslides , which can achieve the aims of not only controlling landslides but also improving the ecologic environment .

用混凝土阻滑键技术治理灰岩顺层滑坡

Application of concrete sliding resistant key to treating limestone bedding landslip

公司治理结构的经理层与企业绩效的实证分析区域合作的协调机制：多层治理理论与欧盟经验

The Coordination Mechanism of Regional Cooperation : Theory of Multi-level Governance and EU Experiences

本章第一节对国外具有代表性的公司治理结构与经理层薪酬的关系进行了一般性的分析，探讨了公司治理结构对经理层薪酬的影响；

The first section has a general analysis to the relation between company governance mechanism and manager salary design .

本文认为公司治理会影响经理层与股东的信息不对称、控股股东与中小股东的信息不对称，从而从公司治理的角度来研究信息不对称的成因，探讨公司治理与信息不对称、流动性的关系。

The paper believe that corporate governance affects information asymmetric between owners and operators , controlling shareholders and minority shareholders .

在管理层持股比率处于4.41%与32.88%之间时，公司治理绩效与管理层持股比例的关联程度还有所加强。

If the managers ' stockholding ratio range from 4.41 % to 32.88 % , MBO will intensively be interrelated to corporation governance merits .

现代激励理论在对企业治理结构、管理层心理行为等深入研究的基础上，提出了很多激励方法和成功经验。

Modern Motivation Theory in the corporate governance structure , management of psychological behavior in-depth study based on a lot of incentive and successful experience .

我们认为可以在三个层次上捕捉并治理控制&业务层、架构层和操作层。

We assert there are3 general levels at which controls are captured and governed & the business layer , the architectural layer and the operational layer .

对于建立项目组合管理治理工作的执行层领导的主题，属于愿景开发实际训练中的讨论之一。

The subject of the executive leader for an effort to establish portfolio management governance is one that belongs among the discussions in a vision development workshop .

因此构建有效的公司治理机制对管理层进行激励和约束，并通过内部控制对会计人员的行为进行约束是保障会计准则实施效果的关键。

So construct effective corporation governance mechanism to constrain managers ' behaviors and internal control to constrain accountants ' behaviors is the key of ensuring accounting standards implementation effect .