独立财务报告

或者聘请有证券期货相关业务资格的中介机构出具独立财务顾问报告。

Or retain an intermediation institution with qualification for the business of securities and futures to issue an independent financial consulting report .

但国内研究尚处于起步阶段，相对较为零散，未能构建独立的财务报告框架体系，还有许多需要完善的地方。

However , domestic research is in its early stage and comparatively scattered without independent financial report frame system , and great efforts need to be made to prefect it .

我国目前采用的独立观中期财务报告，有其内在的科学性和现实的合理性。

The discrete view interim financial report which is adopted at present in china has its inherent scientific logic and practical reasoning .

首先，从审计委员会的历史演进入手，得出审计委员会乃为董事会内部的独立的对财务报告呈报体系进行监督的制度安排。

Firstly , beginning with the evolution of audit committee , this paper suggests that audit committee be an institutional arrangement for the board to supervise the financial report .

研究结论表明，独立董事比例与财务报告质量显著正相关，执行董事比例、第一大股东所派董事比例与财务报告质量高度负相关。

I document a significant positive association between the proportion of independence director and financial reporting quality .

第二，对独立董事制度、财务报告舞弊等相关的概念进行解释，包括基本定义和相关特点，为后文进行实证分析做好理论基础。

Secondly , I explain the concept of independent directors and financial reporting fraud , including basic definitions and characteristics which bring a good theoretical basis for empirical analysis .

独立非执行董事作出判断前，可以聘请中介机构出具独立财务顾问报告，作为其判断的依据，费用由公司承担。

The independent non-executive directors may retain an intermediation institution to issue an independent financial consulting report as his judgment basis before making the judgment , and expenses will be paid by the company .