核定資本值 的英文怎麼說

中文拼音 [hédìngzīběnzhí]
核定資本值 英文
capitalized value
  • 核 : 核構詞成分。
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 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...
  • 核定 : check and ratify; appraise and decide
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  1. In recent years, with further development of security market and establishment of modern enterprise system in china, the theory and practice of enterprise operation performance measurement have been developed greatly in china, and then more and more scholars have engaged in the research of this area, especially non - financial performance measurement and strategic performance measurement attract more people ' s attention today and so have become heated issues in theory. however, this trend cannot weaken the financial performance measurement ' s importance in an enterprise ' s inner management system. whether a shareholder or a leader of a company will not invest their capital in an enterprise which cannot bring back satisfactory financial result, noneffective financial performance measurement will surely destroy value of your firm

    近年來，隨著我國證券市場的深入發展和現代企業制度的建立，企業經營業績評價理論和實務在我國得到了很大的發展，已有越來越多的學者從事于業績評價相關問題的研究，特別是非財務業績評價和戰略業績評價越來越多地得到了人們的重視，現今已成為了理論界的熱門話題，但是，這並不能掩蓋財務性的業績評價在企業管理中的重要作用，無論是股東還是公司的領導者都不會對一個不能帶來滿意財務結果的事業投入資本，不科學的財務業績評價方式肯定會損害企業的價值，而作為指導整個企業經營的總目標和衡量企業綜合經營成果的核心財務指標的選取是否科學直接影響著整個業績評價體系的有效性。
  2. It takes agency theory as its premise, human resource property right as its core, and modern distribution theory and risk theory as its foundation. its basic idea is to give high - level managers headed by chief executive officer the right to purchase common stocks of the company at a certain price and time in the future. through this equity system, it ' s expected to inspirit organizations " management in the long run, avoid operators " short - term behavior, and thus reduce agency cost, improve organizations " management structure, and promote the stability of management, so that both constituents ( stake holders ) and vicegerents " ( operators ) targets of gaining profit will be realized finally

    其本質是對經營者的一種薪酬安排；它以代理理論為前提，以人力資本產權理論為核心，以現代分配理論和風險理論為基礎；其基本內容是給予公司內以首席執行官為首的高級管理人員在未來某特定的時間按某一固定價格購買本公司普通股的權力；通過這種機制希望對公司管理層起到長期激勵的作用，避免經營者的短期行為，從而減少代理成本，改善企業的治理結構，促進穩健經營，最終實現委託者（股東）和受託者（經營者）雙贏的目的；它是把期權理論應用於現代激勵機制的一種制度創新，比較符合市場經濟條件下企業經營者的價值取向和企業發展的戰略要求。
  3. The interior risk control mechanism in commercial bank is the basis of banking supervision and stability of financial system. we should introduce modern instrument measuring financial risks : var ; take advantage of accurate and overall index measuring achievement : raroc ; form multilayer risk control mechanism with the nature of incentive compatibility constraint ; and boost each branch, each level of institution and each staff to concern bank ' s revenue and risk simultaneously

    銀行內部風險控制機制是銀行監管和金融體系穩定的基礎，通過引入現代金融風險計量工具： var （在險價值） ，利用準確、全面的績效考核指標： raroc （風險調整資本收益率） ，在銀行內部構建起具有激勵相容約束性質的多層次風險控制機制，調動各類部門、各級機構、各個職員的既關心收益又關心風險的積極性。
  4. According to the basic principle that labor is the focus of human ' s essence, marx thinked that the basis of possessions was labor. and then, after researching the illogicality that the ownership just refers to possessions and the illogicality in capitalism system, marx brought forward the conception : " ownership of labor force ". under the guidance of marks " socialism theories, the workers contended with bourgeois, which made the ownership of labor force be establish at last in rights system of capitalism

    資產階級思想家認為所有權僅僅是物的所有權，而資本是物的所有權的根據? ?資本價值論；馬克思的勞動社會主義理論按照勞動是人的本質的核心這一基本原則，從勞動是物的所有權的根據? ?勞動價值論這一邏輯前提出發，通過揭示資產階級將所有權限定在「物權」的邏輯矛盾以及資本雇傭勞動關系中矛盾，提出了勞動力所有權；而勞動力所有權的確立，是勞動者在社會主義理論的指導下，聯合起來同資產階級進行斗爭的結果。
  5. In chapter four, on the basis of taking up a great amount of first hand information, the article for the first time puts forward original degree of concentration index numerical value ( 1990 - 2001 ) of china coal industrial market and has engaged more objective analysis and appraisal in relation to so such sensitive problems as influence factor, market structure positioning, especially the orientation of industry policy and enterprise restructure and expansion and has figured out the core content of the article

    同時，在佔有大量一手資料的基礎上，第一次公開推出原創性的中國煤炭產業市場集中度指標數值（ 1990 - 2001年） ，並對其影響因素、市場結構定位，尤其是產業政策取向和企業重組擴張等敏感性問題進行了較為客觀的分析和評價，構造出本論文的核心內容。作為最大的發展中國家，中國歷經10餘年的煤炭市場化實踐，出現了許多值得認真研究並需合理解釋的現實問題。
  6. 3. it suggests the feasible countermeasures in other ways including the reduction of cost, the cultivation of core competence of corporations, the revolution of management, the enhancement of capabilities of marketing, the research and innovation of techniques, the converting of scientific results into the productivity, the improvement of the production ' s added value, the promotion of quality and environmental protection criteria to meet the requirements of international ones, the improvement of production ' s quality and the level of environmental protection, the construction of oil store, the implement of " go abroad " strategy, the development of oversea investment system, and development of e - business, the construction of scientific human resources system, and other effective measures of government. at last, the conclusion has been given : entry into wto brings us unpreced

    3 、在其他方面提出了可行的對策建議，包括:降低成本、培養企業核心競爭力;改革管理體制、增強市場營銷能力;技術研發與創新，加快科技成果轉化為生產力，提高產品的附加值;注重推進質量、環保標準與國際接軌，提高產品質量與環保水平;加快建立戰略石油儲備;實施「走出去」戰略，發展海外石油投資;加快發展龜子商務;建立科學的用人機制;以及政府應採取有效的政策措施等論文研究的結論:入世給中國石油化工產業帶來了前所未有的機遇，也提出了嚴峻的挑戰，只要我們認清入世后的緊迫形勢，抓住有利時機，充分採取切實可行的對策，就一定能迎來我國石油化工產業的更大發展，取得在國際競爭中的優勝地位。
  7. Business valuation based on modern economy is one of the most difficult and comprehensive professional work in asset appraisal, but also stands for the trend of the appraisal. as china implemented planned economy all the long in the past years, the concept of business value was proposed later than other advanced countries. the study on the theory and method of business valuation we made is relatively backward. all these lead to that we merely use cost method in practice. with the improvement of market economy, the validity of cost method is challenged. hunting for appraisal methods suitable for china circumstance has become more and more urgent. this thesis presents its own opinion on the adjustment of the basic frame of theory of business valuation. for the first time, it puts systems theory into the study of the theory base, and believes that the enterprise as a compound entity has higher efficiency than the sum of its constituent, and then proposes new appraisal assumption. aiming at the obscure understan ding, it analyses a group of conception related to business valuation. after giving a whole analysis and study, this thesis indicates the income approach which emphasizes earning - capacity of a enterprise should become the correct choice of china, and makes a further study on the origin - features and feasibility of this method

    植根于現代經濟的企業價值評估是資產評估中綜合性最強，技術難度最高的業務之一，也是評估業未來的發展方向，由於我國過去長期實行計劃經濟體制，企業價值概念的提出和運用時間較晚，缺少現代經營理念的積累，企業價值評估的理論與方法的研究比較滯后。本文試圖以理性分析和案例分析相結合的方法，系統研究和分析企業價值評估的基礎理論及其現實條件下，適應我國經濟發展的評估方法，以期為構建有中國特色的企業價值評估理論和方法體系做一些有益的探索。文章以企業價值評估的基本概念為起點，在對眾多關于企業性質的學說和理論觀點進行概括抽象的基礎上，指出了整體性、持續經營和盈利性是企業的重要特徵，依據企業的整體性運用系統方法闡明了企業的價值大於組成企業的單項資產價值之和，據此提出了反映企業價值評估特點的有機組合增殖假設；依據盈利性的特點，強調了企業價值評估的核心應為企業的獲利能力，而不是組建企業的成本；對企業價值、企業價值評估含義、特點的論述以及對相關概念的辨析表明了作者的個人觀點和文章的基本定位，而從評估目的入手劃分的以產權變動為目的的企業價值評估和以財務決策為目的的企業價值評估與企業價值評估的假設、評估核心共同決定了評估方法的選用。
  8. In the marketing economy environment, almost all the resources have their own values. human resources are the carriers of knowledge and key points in competition. therefore, evaluation, qualification and inspiration to human capital has become more and more urgent

    在市場經濟環境下，資源都有自身的價值，作為知識載體的人，在企業競爭中成為了最核心的競爭對象，對人力資本的評估、定價和激勵已顯得越來越迫切。
  9. Section four shows the study of the economic effect evaluation on the extend project of the liyujian power plant. a economic effect evaluation is a core material of evaluating investment projects, in which the indices being used is also very important as they represent the economic degree of the project. indices of invest return circle, invest return rate, net present value, net annual value, internal return rate, external return rate, sensitivity analysis are used in this project and the conclusion that the project brings both satisfactory economic benefit and significant social payback

    經濟效果評價是投資項目評價的核心內容，而經濟效果評價的指標又是非常重要的，它們從不同角度反映項目的經濟性，本文選擇了投資回收期、投資收益率、凈現值、凈年值、內部收益率、外部收益率、敏感性分析等指標進行了定量分析及評價，並得出了結論：擴建工程項目不論社會效率，還是經濟效益都是很好的。
  10. There are three difficulties and key problems in this papaer : : the first problem is what is the dominance bearing of the leakage fractures, and how the bedrock fracture water distribute, the second is how to test the complex chemical behavior in experiment way and quantify the relative parameters, the last question is how to number the transportation of the element 90sr and its pollution to solve the three problems, this paper does lots of work and come to the prospective order, the creativities in this thesis as follow : ( 1 ) the dominance bearing of the leakage fractures and the distribution feature of the fracture water are ascertained based on rich geological data, these basal researches are very important, which are the premises to build the transport model of the fracture water in hae field

    本項研究工作的難點和關鍵問題有三個： hae處置場基巖裂隙系統中，導水裂隙的優勢方位是什麼，基巖裂隙水活躍帶分佈情況如何；怎麼對核素遷移的復雜化學行為進行實驗室測試並取得有關定量化參數；怎樣數值化表現出溶質的遷移行為和污染情況本論文在解決以上三個問題上做了大量的工作，達到了預期的目的，其創新之處有以下三點： （ 1 ）通過地質資料的分析，首次提出了hae預選處置場基巖裂隙導水的優勢方位和基巖裂隙水活躍帶的大致分佈特徵。它是一個很重要的基礎性研究成果，是建立hae處置場水運動模型的前提。
  11. 4. to accomplish the transform of core competition value, establish the base to become a world leading company

    四、走科技領先和資本運營的經營模式，完成企業核心競爭價值的轉移，為成為世界級企業奠定基礎。
  12. It points out that mechanisms in limited partnership screens risk investor effectively and reduces the agent ' s cost, such as the pay for venture capitalist, limited life cycle of fund, venture capitalist bearing unlimited liability, etc. at investment stage of venture capital, through analysing the arrangement such as the choice of investment tool, staging of investment and estimating enterprises " value again based on enterprise ' s achievement, control distribution etc. first, choice of investment tool is the core of agreement, and determines the principal - agent relationship between venture capitalist and entrepreneur to a great extent

    論文對風險投資機構的兩種主要的組織形式? ?公司制和有限合夥制進行了對比研究，深入分析了有限合夥制的主要制度安排，指出有限合夥制的報酬體系、風險投資家承擔無限責任、基金的有限生命周期等機制的設計，有效的篩選了風險投資家並降低了代理成本。風險投資投資階段，通過對投資中投資工具的選擇、分階段投資與基於業績的價值重估以及風險企業控制權的分配等制度安排的研究，指出：一、投資工具的選擇是風險投資契約的核心，在很大程度決定了風險投資家與創業家之間的委託代理關系。
  13. This thesis takes zhenjiang city commercial bank ( zccb ) as the research object, stating with the basic theory of credit risk by way of analyzing in combining the theory into practice, and then deeply analyzing the current status and credit risk system in order to find the weak aspects on the basis of research, and with consulting foreign banks " advanced means in controlling credit risk and with importing the credit risk management system project, specially importing the model of crdeit metrics, the most important means in measuring the var value of credit risk in the above mentioned project, and then puts forward the conclusion that the means in managing the credit risk is changeable and dynamic with using synthetic ways in accordance with the practical status, and also advises how to improve the credit risk management on the part of zccb

    本論文以鎮江市商業銀行為研究對象，從商業銀行信用風險的基本理論入手，運用理論和實踐相結合的分析方法，深入分析了鎮江市商業銀行的經營現狀和鎮江商行信用風險體系，找出其薄弱環節。在此基礎上，借鑒國外銀行信用風險管理先進手段，引進信用風險管理系統工程，特別是此系統工程中最為重要的信用風險量化手段creditmetrics模型測算風險的var值，構建了鎮江市商業銀行信用風險管理的模型，提出了在強化信用風險管理相關環節的同時，必須進行raroc考核，以評定相關信貸人員的業績及分配風險資本。並針對鎮江市商業銀行的實際，提出了改進鎮江商行信用風險管理的措施建議。
  14. To solve the human resources management theoretical flaw, the overall thinking is : the establishment of " the core principle " reflecting the management essence as a whole - - - the enterprise value decision principle, namely abstract function of hrm " core principle "

    要解決人力資源管理理論上的缺陷，總的思路是:建立從整體上反映管理本質的「核心原理」 ? ?企業價值決定原理，即hrm 「核心原理」的抽象函數。
  15. The fourth part is a key part of value management of human resource, on the basis of the third part, including content as follow : discussing the value management for the human resource investing systematically, and listing procedure and method of predicting and decision ; discussing the value encouraging and value control to the human resource, conceiving the method of analyzing and controlling tentatively ; discussing the relevant problem of assigning, human resource value should have the power to obtain the surplus and should be divided into two steps : surplus value should be assigned between human capital and financial capital at first, then surplus value that human capital has assigned should be assigned again among the individuals, and put forward the corresponding method

    第二部分詳細探討了人力資源價值管理會計理論基礎、定義及性質、目的及意義、對象及特點、職能、主要內容及方法；第三部分是對人力資源價值及其計量的研究，通過分析當前人力資源價值計量方法的優缺點，本文認為人力資源價值管理會計中的人力資源價值計量應當採用未來現金流量現值法。並在此基礎上對人力資源群體價值和個體價值的計量模式進行了構建；第四部分是人力資源價值管理的核心部分，系統地對人力資源投資（取得、開發及替代）的價值管理、人力資源價值激勵及價值分析與控制以及人力資源價值盈餘分配管理三大部分內容進行了研究，並提出相應的價值管理方法。
  16. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
  17. After that, we analyze the internal resources and capability of the hs - sysway company by radar chart and value chain etc. then we analyze the advantage and disadvantage of the holding chances and cutting threaten, using the vrio frame. the results are following - the main advantages for hs - sysway are : its support for capital and tobacco market, ierp ( developed independently ) and differentiation, erp ' s marketing capability, technique development capability, local costs and services etc. ; the main disadvantages are : the strategy orientation is unclear and carried out weakly, low level management, persons with high ability are short of or missing, weak maturity and difference of products, short of core technology and capability etc. on that basis, we analyze the stakeholders and specify the task of the company ; we use the swot analysis and large tactic matrix etc. and bring forward the basic strategy of the development that is the aggressive strategy

    其後，運用雷達圖分析、價值鏈分析等方法對企業內部的資源與能力進行了分析，然後利用vrio框架，對企業能夠用以抓住機會、削減威脅的優勢及弱點進行了分析，得出宏聲新思維公司的主要優勢是宏聲集團的資金及煙草市場支持、自主開發的ierp及其差異化、 erp營銷能力、技術開發能力和本地化的成本及服務等，主要弱點是戰略定位不清晰且貫徹不力、管理水平低、高素質人才匱乏且有流失、產品成熟度和差異性不高、缺乏核心技術與能力等。
  18. The first one is valuechain - oriented ipr model which is directed by value chain integration and value - added idea. the second one is masscustomization - oriented pr model which combines mass production with personalized customization and concentrates on customers " personalized demands. the last is virtualenterprise - oriented pr model which is driven by external resources and integrated by key competition ability

    其中， vc - ipr模型以價值鏈整合、價值增值為重組的基本指導思想； mc - ipr模型將大規模生產與個性化定製相結合，以滿足客戶個性化需求為核心； ve - ipr模型則以整合企業外部資源為手段，以核心競爭力整合為重組原則。
  19. It was text maximal point that that of that of handle enterprise competitive power theory, past dissection case, discuss government owned hotel operating management mechanism, thereby found possess generality stratification plane. both that of that of in the meanwhile, text at how handle commission manage or franchise rights transfer, utilize intangible assets predominance, bring along tangible assets wait hold true instrument cut government owned hotel on part how handle commission manage or franchise rights transfer, utilize intangible assets " predominance, bring along tangible assets wait hold true instrument cut government owned restaurant " charges on assets rate, kick on tradition operating management mode, did know clearly bold analyst and argumentation, possess definite innovation gender and use fo r reference value

    本文運用企業競爭力理論，結合對湖南芙蓉賓館主、客觀因素的分析，通過湖南芙蓉賓館與目前省內的其它飯店（華天大酒店、紫東閣華天大酒店）的比較，提出了確立正確的經營理念、完善企業組織結構、盡早完成配套設施，調整營業收入的結構、完善人力資源體系，加強激勵機制、培育自己的「核心能力」 、進行資產重組和資本運營、利用無形資產的優勢，帶動有形資產以提高芙蓉賓館核心競爭力的研究對策。運用企業競爭力理論，通過解剖案例，探討國有飯店的經營管理機制，從而找到具有共性的層面，是本文最大的特點。與此同時，本文在如何運用委託經營或特許經營權轉讓、利用無形資產的優勢，帶動有形資產等有效手段降低國有飯店的資產負債率方面，跳出傳統經營管理模式，做了大膽的分析和論證，具有一定的創新性和借鑒價值。
  20. The account is used to record toolings which cannot record in plant assets of the unit

    本科目核算項目單位庫存的達不到固定資產標準的工具、器具、低值易耗品等材料、物資。
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