本質上的公司 的英文怎麼說

中文拼音 [běnzhíshàngdegōngsī]
本質上的公司 英文
per se corporations
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 質 : Ⅰ名詞1 （性質; 本質） nature; character; essence 2 （質量） quality 3 （物質） matter; substance;...
  • 上 : 上名詞[語言學] （指上聲） falling-rising tone
  • 的 : 4次方是 The fourth power of 2 is direction
  • 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
  • 司 : Ⅰ動詞（主持; 操作; 經營） take charge of; attend to; manage Ⅱ名詞1 （部一級機關里的一個部門） dep...
  • 本質 : 1. [哲學] （事物的內部聯系） essence2. （原來的品質; 素質） nature; innate character; intrinsic quality
  1. The fourth charter research the withdraw law system of listed company in developed countries and districts including america, japan and hong kong district in china and get many benefic remark building our own stock market, as a result, we found that improvement of a mature stock market must emphasis on the withdraw law system of listed company in order to make it play an essence role in stock market, the formulation of the withdraw law system of listed company should accord with the rule and trait of market economy, at the same time, we must pay attention to its responding accessorily measures

    第四章為成熟證券市場上上市公司退市法律制度研究。主要介紹了美國、日本、香港證券市場的退市法律制度。並從中得到啟示：一個有效完整的證券市場必須重視退市法律制度的作用，而退市制度應當符合市場發展的本質和內在規律，且有相應的配套制度作為鋪墊。
  2. Compared the equity structure and corporate governance of listed company of our country with countries such as u. s. a, japan and germany, and by game theory, this dissertation analyzes the influence mechanism of equity structure to corporate governance of a listed company from following main respects : stimulation, restriction, take - over by other company, and competition of dealership. by theoretical research, it comes to that a comparatively centralized equity structure helps to perfect corporate governance ; for its fierce competition and stability of performance, we choose the data of the industry of wholesale and retail trade listed companies of our country to analyze the influence that equity structure made to corporate governance by regression analysis, and approve it by real case. by the theory and real example, we draw the conclusion that a mode of comparatively centralized equity and main power is controlled by fictitious persons is ideal, and correspond measures are put forth to advance the economic development of our country

    本文通過對我國、美國、日本利德國等發達國家的上市公司的股權結構利治理模式比較；通過採用博弈論等方法分析了上市公司股權結構對公司治理的激勵機制、監督機制、外部接管市場和代理權競爭四個方面的影響，從理論上得出相對集中的股權結構有利於完善公司治理結構：通過選取了我國競爭比較激烈、業績相對穩定的批發與零售行業的上市公司的數據、採用回歸分析的方法對不同性質和集中度的股權結構與公司業績的關系進行了實證分析，還進行了具體的案例分析，由理論利實證研究相結合得出股權結構相對集中的法人控股模式為一種理想模式，並提出了促使我國上市公司股權結構調整使治理結構合理化的相應建議。
  3. According to some basic principle and basic standpoints of the information economics and the game theory, that the substance of process of the listed company profits dividend which is the intertexture of two " faultiness information dynamic games ", the first game is between the listed company managers and the share - holders, and the latter is among the investors

    根據信息經濟學和博弈論的一些基本原理和基本觀點，上市公司利潤分配問題實質是上市公司管理層和公司股東之間，投資者之間兩個交織在一起的「不完善信息動態博弈」的過程。
  4. In fact, the protection of shareholders ' rights to dividends has foundation by way of analyzing the two kinds of characters, that is prospecting rights and vesting rights ; the realization of shareholders ' rights has solid basis by way of reconstructing the concept and means of company ' s profits allocation ; the study from the perspective of the cost of tax and investment make the allocation of dividends more practical ; the system of legal liability is the last safeguard

    實際上，通過解析股利分配請求權的兩種權利屬性期待權和既得權，該項股東權的分層次保護獲得了依據；通過重構股利分配的公司利潤基礎以及利潤分配方式等提供了該項股東權實現的充實基礎；稅收成本以及資本投資性質的研究角度使股利分配更具有可操作性；而法律責任機制的完善是最後一道保障。
  5. So on the basis of descriptions on the control rights, this dissertation tries to demonstrate the influence of the states of the control rights on corporation governance structure, especially the vicegerent collisions between the controlling shareholders and the smaller shareholders, on which it puts forward some policies and suggestions to make the governance structures of the listed private - controlled companies consummate. and this depends on the analyses on the share structure 、 character and controlling of levels of factual controllers 、 share proportion of every level shareholders on the control chain and states of control rights etc. this paper is divided into five parts

    本文參考laporta等人關于控制權的定義，試圖通過對樣本民營上市公司的股權結構、實際控制人的性質和控制層級、控制鏈條上各層級股東的持股比例以及控制權狀態等因素的分析，論證公司控制權狀態對民營上市公司治理結構的影響，特別是控制性股東與中小股東之間的代理沖突，並在此基礎上提出進一步完善民營上市公司治理結構的政策建議。
  6. Then, in the light of actual reality in china and the practical cases of stock trading companies and collective - property & hi - tech enterprises which carried out the system of stock options in - pilot, proposals are put forward for the design, execution and assessment of executive stock options plan and phantom stock options plan. finally, on the basis of the analysis of positive and negative effects of incentive stock options system, it is concluded that attention should be paid to the coordination bet ween system guarantee and normalized operation, between incentive and restriction, and to the macroscopic way on how to perfect as soon as possible the capital and human resource market, with a view to offering a premising condition for practicing as soon as early the incentive stock options system

    本課題通過對股票期權的基本理論進行闡述，分析了實施股票期權激勵的理論依據以及股權激勵的本質特點；同時根據國內目前的現狀，結合國內上市公司以及民營高科技企業試行股票期權的實例，對經理股票期權計劃和虛擬股票期權計劃的設計、實施以及考核提出了自己的建議；最後通過分析股票期權激勵的正負效應，得出了在國內具體實施期權激勵時應注意制度保障與規范運作、激勵與約束相互對等以及從宏觀側面上如何盡快完善資本和人力市場，為股票期權激勵機制的早日推行提供前提條件等相關結論。
  7. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  8. On the basis of drawing lessons from the existing research results both at home and abroad, this paper observes the change law of the two financial indexes of nroa and croa from 1997 to 2001, studies the relations between the locations of listed companies and the m & a performance, between the structure of equity of listed companies and the m & a performance, between the industry nature of the listed companies and the m & a performance, between the type of m & a and the m & a performance, and then draws several conclusions that m & a performance is unsatisfactory on the whole, m & a performance of listed companies in eastern china is superior to that of the counterpart in middle or western china, m & a performance of listed companies that the country or the other corporations hold the most share of the listed companies is unsatisfactory on the whole, the growing or mature listed companies can achieve best m & a performance when they implement the m & a horizontally while the listed companies in declining phase may perform the conglomerate m & a the best

    在借鑒國內外已有的研究成果的基礎上，本文考察了並購上市公司從1997年到2001年五年時間內凈資產收益率和主營利潤率兩項財務指標的變化規律，研究了並購公司所在的區域與並購績效、並購公司的股權結構與並購績效、並購公司的產業性質與並購績效、並購類型與並購績效等方面的關系，得出了若干結論： 1 、並購績效從總體上來說是不理想的； 2 、東部上市公司的並購績效要優于中部和西部上市公司的並購績效； 3 、國家股或法人股是第一大股東的上市公司的並購績效不理想； 4 、處于成長性產業和成熟性產業的上市公司發生橫向並購績效最好，處于衰退性產業的上市公司發生混合併購績效最好。
  9. Premium rate is the core content in basic clauses, it is the price that policy - holder buys insurance substantially, decide exorbitantly inequitable to policy - holder, decide too lowly will naturally cause menace to the solvency of insurance company

    保險費率是基本保險條款中的核心內容，本質上是投保人購買保險的代價，定得過高對投保人不公平，定得過低勢必會對保險公司的償付能力造成威脅。
  10. These measures include : make the system of securities laws to perfect, consummate the institutions of the legal person in the listed companies, base securities regulatory authority to regulate the securities market according to law, maintain order of the securities market and ensure the lawful operation of the same, reinforce continuing disclosure of information and the system of financial and accounting reports, make the listed companies shall immediately submit an ad hoc report on the details of such major event to the securities regulatory authority and to the stock exchanging and the same known to the general public, promote investors consciousness of protecting themselves and consummate the civil litigation mechanism to gain compensation and damages, make use of the press to supervise the stock market and reinforce punishment to the persons who act securities fraud

    在這些原則的指導下，本文提出了一套規制證券欺詐的具體法律措施.包括健全證券法律體系，做到證券欺詐的規制有法可依;完善上市公司的法人治理結構，建立完善的證券監管體系，尤其對證券業協會的性質、功能和職責從法律上給予明確界定以確保充分發揮證券行業的自律作用，最大限強化信息披露責任，嚴格會計制度，力求信度地避免證券欺詐行為發生;強化信息披露貢任，產格會計刷度，刀水侶息準確，披露及時;增強廣大中小投資者的自我保護意識，完善賠償訴訟機制;依法賦予新聞媒體輿論監督權，充分發揮新聞媒體監督作用;深入研究證券欺詐者心理規律，加強法律懲治力度
  11. So in the paper, the model of environmental information declaration is explored and suggestions are put forward on how to launch the task of publishing environmental information in china. the paper is made up of four chapters. in the first chapter, the importance of environmental accounting information disclosure, which is the starting point of environmental accounting, is expounded from the point of theory and reality ; then practices of revealing environmental information in foreign countries are looked back and the present conditions in some chinese companies are analyzed ; so in the third chapter, the model of environmental information announcement is built according to its character ; and the propositions are raised on how to reveal environmental information in all chinese companies in the last chapter

    第一章從可持續發展與環境會計的關系出發，探討了環境會計信息披露是環境會計的切入點，並從理論角度、現實角度闡述了環境會計信息披露的重要性；第二章回顧了國外政府部門、國際組織、會計職業團體、專業服務機構以及跨國公司在環境會計與信息披露方面所做的努力，同時對我國部分上市公司環境會計信息披露的現狀進行了分析；第三章在借鑒傳統會計的基礎上，對我國環境會計信息披露的基本原則、主要內容、披露方式和所需達到的質量要求進行了探討，系統構建了環境會計信息披露的模式；第四章針對我國目前的制約因素，對環境會計信息披露工作的開展提出了相關建議。
  12. Based upon the analysis of implication and structure of controlling power and its distribution in reorganization institution, the author put forwards that the very nature of reorganization institution is the redistribution of controlling power toward the corporation among different stake - holders involved in the reorganization process

    本文通過對重整過程中控制權的內容和結構以及在重整制度中的配置分析，提出以下觀點:重整制度在本質上是在公司重整所涉及的利益相關者之間對公司控制權的一次重新分配。
  13. For the price - earnings ( pe ) models, forecasted earnings do not provide better firm - value estimates than historic earnings, implying the former has a dubious quality

    本益比模式中， ?含成長信息的?史盈餘模型的預測效?高於含有成長消息的預估盈餘，顯示新上市公司的預估盈餘質量亟待改善。
  14. The meeting of national financial work in feb, 2002 denounced clearly that, the state - owned commercial banks should take the steps of " company, joint stock system and listing "

    2002年2月，全國金融工作會議明確提出了中國國有商業銀行「公司化、股份制、上市」的三步走戰略。本質上說，這仍是中國國有企業改革的思路。
  15. But as development at full speed in car industry, every large car manufacturing company set up the enterprise group, and has set up corresponding or wholly - owned or controlling or participating shares company around the single car brand, because of scattering of the property right, make every large car manufacturing enterprise group company present the question of centralization or fraction of state power too in marketing function. therefore derive it to the problem of how to make a positioning of marketing function on two aspects of enterprise group companies and brand companies

    營銷管理從本質上說應該是基於顧客價值的「拉」式過程，而不完全是基於企業自身能力和資源的「推」式過程，本文則是基於顧客價值理論，試圖用一種全新的視角從顧客價值分析入手，逆向推導營銷職能在汽車製造企業集團公司和品牌公司兩個層面的定位，並以第一汽車企業集團公司作為實證應用的藍本，根據理論探討總結出的營銷職能定位內容，為企業兩個層面的營銷職能定位做出了基本設想。
  16. On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company ’ s earnings to make it more scientific and reasonable. therefore, the thesis will enhance information users ’ comprehensive ability to evaluate the accounting earnings information

    本文以現行會計制度下上市公司的會計盈餘信息為基礎，從核心盈餘出發，並結合其他財務信息，在充分反映上市公司盈餘質量本質特性的前提下，運用公司理財學、計量經濟學等方法，對上市公司盈餘質量的傳統評價方法進行修正，使之更為科學合理，從而提高信息使用者對會計盈餘信息的綜合評判能力。
  17. Taking non - finance chinese listed companies in a share securities market as the example, the paper applies statistical and metric method, rational analysis and empirical evidence to study the existing situation of the debt maturity structure and its impact factors and determinants. with the help of spss, the paper analyzes 656 sample companies ’ financial data from 1998 to 2004 to describes the debt maturity structure ’ s existing situation, while applies their financial data from 2001 to 2004 to analyze the determinants of debt maturity structure. in order to analyze the impact of trade and economic developing level, the paper employs 1164 non - finance companies ’ finance data of 2003 and the data of china statistical yearbook ( 2004 ). the paper also uses one - way anova and stepwise regression to help the empirical evidence

    其中，分析中國滬深a股市場中上市公司債務期限結構現狀時，選取了656家樣本公司在1998 - 2004年這七年間的財務數據;在綜合分析公司成長機會、公司規模、資產期限、公司質量、實際稅率和非債務稅盾等因素對中國a股市場中上市公司債務期限結構的決定性時，僅選取了上述樣本公司在2001 - 2004年這四年間的相關數據;分析行業特徵和經濟發展水平對我國債務期限結構的影響時，採用了2003年滬、深a股市場中1164家分佈於12個行業門類的非金融上市公司為研究對象，同時，還運用了《中國統計年鑒2004 》中相關數據。
  18. We set textiles, weaving, and sales into one. we adopt the swiss imports of air - spinning equipment and new rapier loom, a strong technical force, the detection means comprehensive, quality quality stories. we have the right to import - export operations, sales of our products to europe, the middle east, southeast asia, the americas and other regions. we have established close cooperative relations with a number of modern printing and dyeing company. all of these strengthened the competitiveness of products and market share

    公司集紡織織造銷售於一體，採用瑞士進口氣紡設備及新型劍杠織機等先進生產設備，技術力量雄厚，檢測手段完備，質量優質上乘。公司擁有自營進出口經營權，產品遠銷歐洲中東東南亞等地區。本公司還與一批現代化的知名印染企業建立了親密的合作關系。
  19. Did people realize the difference betreen university and carn organization, hen they entrusted any new concepts to universities oreanization. for example, uniyersity ' s industrialization, marketalization, as, well as company style management

    人們在賦予現代大學組織以各種如大學的產業化操作、市場化運作、公司化經營等新的理念同時，是否意識到大學與一般組織間在本質上的不同
  20. Per se corporations

    本質上的公司
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