替代指标 meaning in Chinese
surrogate variable
Examples
- 2 . the curve of median diameter well showed the grain - size characteristics of the area , which is negatively correspond with the curve of the susceptibility . the median diameter can be regarded as the effectively alternating indication of the environments in the paper
2 、中值粒径曲线很好地反映了本地区的粒度特征，并与磁化率曲线有很好的负向对应关系，所以本文把中值粒径作为环境的有效替代指标。 - It believes that price volatility and trading volume are determined by potential and unobservable information flow whose impact creates both price volatility and trading volume at the same time . information flow is a mixed variable , which can be substituted by two indexes - trading times per day and trading volume
该理论认为，价格波动与交易量是由潜在的不可观测的信息流共同决定的，信息流的冲击将同时产生交易量和价格波动，信息流即为混合变量，日交易次数和交易量均可以作为信息流的替代指标。 - Analyzing the closing prices of composite index in shanghai stock market and component index in shenzheng stock market between january 11th 1993 and december 31th 2002 and using unexpected trading volume as the substitute for information flow , it illustrates the relationship between information flow and price volatility
该部分以1993 1 11起到2002 12 31的上证综合指数与深证成份指数日收盘价为研究对象，采用非预期交易量作为信息流的替代指标，分析信息流与波动性之间的关系。第四部分，结论部分。 - So the most urgent problem to solve is how to improve the audit quality . to improve listed companies ' information disclosure and caps ' securities audit quality , csrc has made a new measure " a shares supplementary auditing " . in fact , high securities audit quality decides in a good system . one choice is to establish the audit quality evaluation system and a perfect audit quality control system , which can instruct investors to make rational decisions . in this , study , a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality , followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements , and make an comparative analysis of audit quality control system between america and china , disclose shortness of our audit quality control system . in order to improve effectively audit quality , some relevant suggestion and means are provided
本文认为，注册会计师证券审计质量要真正得到提高，关键在于一个好的制度安排。制度选择之一就是建立一个可操作的质量评价体系和完善的全面质量控制体系，为投资者导航引向、趋利避害。本文在参考大量国内外相关研究理论的基础上，研究了审计质量低劣的理论成因，尝试构建了审计质量替代指标的理论体系，包括事务所审计质量的替代指标和单个审计项目审计质量的替代指标，并结合2001年度年报进行了实证分析；通过对美国和中国审计质量控制体系的对比分析，揭示我国审计质量控制体系的缺陷以及从美国经验得到的启示，并提出改进审计质量的途径和相关建议，包括宏观、中观、微观三个层次的全面质量管理策略和独立审计经营战略。