管理层讨论与分析 meaning in Chinese

management discussion and analysis (mda)

Management discussion and analysis is major part in annual report in listed company
摘要管理层讨论与分析是上市公司定期报告披露的重要内容。
In line with rules on annual reports , the author analyzes and assesses the disclosure on management discussion and analysis in the 05 ' annual reports in hope to facilitate the work in future regulation
本文依据《年报准则》（ 2005修订），对2005年度上市公司年度报告“管理层讨论与分析”的披露给予分析评价，以期在今后的监管实践中有针对性地予以完善。
The paper examined the current situation and influencing factors of management discussion and analysis in annual report in chinese listed companies , with the hope that it could be useful for the regulation of information disclosure
从实证角度对中国公司年报中管理层讨论与分析信息披露现状及其影响因素进行了分析，希望研究结论能为规范管理层讨论与分析信息披露提供一些有价值的思路。
Management discussion and analysis in corporate disclosures is an effective means of communication with the public in that it helps investors better understand the performance and management of the companies and prospect of their development
摘要上市公司定期报告中“管理层讨论与分析”是向投资者传递公司信息的有效渠道，有助于投资者更好地了解公司经营管理水平，把握公司未来的发展方向。