業績衡量系統 的英文怎麼說

中文拼音 [yèjīhéngliángxìtǒng]
業績衡量系統 英文
performance measurement system
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 績 : Ⅰ動詞（把麻搓捻成線） twist hempen thread Ⅱ名詞（功業; 成果） achievement; accomplishment; merit
  • 衡 : Ⅰ名詞1 （秤桿） the graduated arm of a steelyard2 （稱重量的器具） weighing apparatus3 （姓氏） a...
  • 量 : 量動1. （度量） measure 2. （估量） estimate; size up
  • 系 : 系動詞（打結; 扣） tie; fasten; do up; button up
  • 統 : Ⅰ名詞1 （事物間連續的關系） interconnected system 2 （衣服等的筒狀部分） any tube shaped part of ...
  • 業績 : achievement; outstanding achievement
  • 衡量 : weigh; measure; judge; measurement; scalage
  • 系統 : 1. （按一定關系組成的同類事物） system 2. （有條理的;有系統的） systematic
  1. Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms. furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it. although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience

    最後根據科學的全面預算管理和優秀的業績評價系統（ pms ）是有效實施控制會計系統的保障這一原理，重新構造了廣東電信公司的預算管理方法和pms系統，在pms系統中主要運用了平衡計分卡（ bs ） ，並給出了綜合評價指標量化的方法。
  2. Firstly, the paper retrospects the development of eso and tries to probe into the theoretical field : the explanation of it ' s definition, the conclusion of it ' s characters, the comparison of eso and other stock inspiration system, followed by the analysis of it ' s theoretical basis and incentive effect ; meanwhile, the paper probes into the realistic situations of eso in usa and china in order to seek the regulation and draw the advantages and disadvantages ; to this part, the paper takes the following four items as the main barriers to eso ' s implementation in china : the over restriction of current law system, the low efficiency of the market, the poor corporate governance structure and a lack of a reasonable performance index system, and elaborately analyze the impacts of the obstacles on eso ; after the analysis made above, the paper gets down to taking some methods to solve the problems in accordance with the characteristic of the barriers. as far as the internal defects of the mechanism are concerned, the paper begins with the scientifically design of the key components, studying the aspects of bestowal, change, loss, the executive method and the executive time. then the paper focuses on designing a performance index system which is an essential part of eso, introducing the bsc to improve the present performance index system, under the reasonable guidelines resigning it at both the levels of company ' s and employee ' s levels. finally, as regards how to perfect the outside surrounding of eso, the thesis makes some suggestion

    本文首先回顧了股票期權制在國內外的發展及較為詳盡的分析了股票期權制度的相關理論：闡述了其涵義，特徵，理論基礎，激勵效應並於其他幾個較易混淆的股權激勵機製作逐一的比較，以進一步澄清人們對其的錯誤認識；同時，對股票期權制在美國和我國的現狀進行深入的實證研究，探求其內在規律，在肯定其成果時指出其不足；至此，筆者認為，我國上市公司要推行股票期權制度將主要面臨以下四類障礙：公司治理結構不完善、市場有效性差、現行法規體系不完善及缺乏客觀的業績考評指標體系，並詳細分析了各類障礙的現狀及對股票期權制的負面影響；在此基礎上，針對各類障礙的不同性質，著手探討消除這些障礙的措施：對于股票期權制內部的缺陷，本文先對各個關鍵要素進行科學設計，系統的剖析了贈與、變更、喪失、執行方式、股票來源等技術性問題，再以大量篇幅研究了如何構建出一套與實施股票期權制相配套的業績考核指標體系，引進平衡計分卡的思想對國內現有的指標體系加以改進，以一組合理的評價原則為指導，從公司及員工個人業績考評兩個層面上來設計該指標體系。
  3. Responsibility accounting is a system for evaluating the performance of each re ? sponsibility center and its manager

    責任會計是衡量每一個責任中心及其管理人員業績的評價系統。
  4. The achievements are as follows : 1 ) the system model based on the whole course in of erp project theory have been put forward, erp ' s project are divided into three stages in this model, evaluation is divided into four parts, and the indexes that should been evaluated at each stages and relationship among these stages has been described systematically ; 2 ) at proposed stage, according to the characteristic of erp project, feasibility analysis should been carried out from seven respects such as managing foundation technological foundation, the fund foundation, personnel foundations, basic data, understanding and demand to erp and goal of the enterprise ; 3 ) in selecting software, 18 indexes and three factors have been put forward including system quality of the software, the fact relating to the software supplier serves, and the fact relating to enterprise, then use ahp to evaluate ; 4 ) in project implementation the evalution flow model on the basis of implementing and the index system have been proposed. the index system include 14 indexes and three respects respect which are control of the goal and plan, quality of the system use, and quality of information. 5 ) performance measurement of erp project is proposed in four respects of balanced scorecard. and according to the characteristic of erp project performance, the result of measurement should been calculated with fuzzy mathematics, then a satisfaction index can be drawn

    主要成果表現在： 1 ）在評價erp項目評價理論基礎方面提出了基於全過程erp項目的評價體系模型，在此模型中將erp項目實施分為三個階段，評價分為四個部分，並系統論述了各個階段應該評價的指標，以及各個階段的相互關系； 2 ）在項目可行性分析部分，根據erp項目的特點提出了從七個方面分別是：管理基礎、技術基礎、資金基礎、人員基礎、基礎數據、對erp的認識與需求，和企業的目標對erp項目進行可行性分析； 3 ）在軟體選型部分，提出了軟體系統質量因素、與軟體供應商服務有關的因素、和與企業有關因素三個方面18個指標的評價體系，並用層次分析法進行評價； 4 ）在項目實施階段，提出了基於實施過程的評價流程模型，同時提出了評價指標體系從計劃，目標的控制、系統使用質量、和信息質量三個方面14項指標來評價實施過程； 5 ）在項目績效評價部分，提出以平衡記分法的四個方面評價erp項目的績效，建立了bsc - erp評價模型，並根據erp項目績效的特點提出了用模糊數學對評價結果進行計算，得出一個滿意程度指標。
  5. ( var ), and then measures capital at risk ( car ) which is used to resist the whole unexpected loss of the bank on the base of var of all risks, and correlates risk with income to calculate the risk adjusted return on capital ( raroc ) to evaluate the outstanding of banks

    對所有風險採用統一的量化標準? ?受險價值var ，然後以所有風險的var值為根據測量用以抵禦銀行整體意外損失的風險資本car ，並把風險和收益聯系起來計算資本的風險調整收益率raroc來衡量銀行的經營業績。
  6. Then, this paper empirically tested the validation and predictive accuracy of different var risk management model in the domestic financial market. finally, with the analysis of modem financial risk management development trend and the current domestic financial risk management situation, this paper made a prospect for the application of this model in the construction of domestic financial risk management system. through the analysis, the main conclusions are as follows : ( l ) the traditional mean - variance model is the special example of the portfolio selection based on the var risk management model for the case that the returns of the portfolio are assumed to be normally distributed ; compared with the mean - variance model, the var risk management model is more comprehensive and accurate in the measurement of the portfolio risk, so based on the var model, the investors can allocate the asset more effectively. ( 2 ) the var risk management model can provide the timely and comprehensive risk information for the top risk manager, so it is very helpful to the improvement of total risk management efficiency. ( 3 ) based on the var model, the raroc performance valuation approach can reflect the real performance of the portfolio manager and provide the coherent standard for the allocation of risk limitation and the construction of the incentive compatibility constraint mechanism in the financial instiutions

    通過研究分析，本文主要得出如下結論： （ 1 ）傳統的markowitz均值? ?方差模型僅僅是在資產組合收益率正態分佈假設條件下基於var風險管理模型進行資產組合選擇的特例，與均值? ?方差模型中的方差風險度量方法相比， var風險管理模型能夠更全面、更貼切地衡量資產組合的風險，且基於此模型能夠更有效地進行資產配置決策； （ 2 ） var風險管理模型能夠滿足更高層次風險管理者對風險信息的需求，有助於整體風險管理效率的提高； （ 3 ）基於var風險管理模型的raroc績效評價能夠反映資產組合管理人的真實業績，從而為金融機構風險限額的分配和激勵約束機制的制定提供統一的標準； （ 4 ）國內證券市場資產組合收益率服從正態分佈的假設明顯不成立，實證檢驗表明基於資產組合收益率正態分佈假設條件下的方差? ?協方差模型對國內資產組合風險的預測存在較大的偏差，由於文中證明在收益率正態分佈假設條件下基於方差? ?協方差模型進行資產組合選擇的結果等價于markowitz的均值? ?方差模型，因此，均值? ?方差模型對國內資產組合風險的預測同樣會存在著較大的偏差，而半參數var風險管理模型則能夠取得較好的預測衡量效果； （ 5 ） var風險管理模型符合未來金融風險管理的發展趨勢，基於var風險管理模型建立內容提要風險限額內控體系、風險信息披露體系和業績評價體系，並進行金融監管，將有助於國內金融機構內部風險管理方法和外部監管技術跟上國際金融風險管理的發展潮流。
  7. The measurement of the investment funds " profit and risk is discussed intensively. the evaluation system of the investment funds " performance, its security selection ability and market timing ability, especially the evaluation system of morningstar. inc., is introduced

    通過對國內外證券投資基金業績評價的文獻成果進行簡要回顧，同時在深入、細致地研究基金收益和風險的衡量方法的基礎上，從總體績效、市場時機選擇能力和證券選擇能力三方面對基金業績評價體系進行了系統的介紹，並單獨介紹了美國晨星公司基金業績評價體系。
  8. Therefore, the traditional performance evaluation system is not applicable any more because it ' s mainly financial evaluation, targets the internal aspect of the company and emphasizes on the strategic feedback. as a result, to reform the traditional system has become a necessity

    因而，以財務衡量為主的、面向企業內部的、注重戰術性反饋的傳統業績衡量系統已經不再適用，對原有的業績評價體系進行改革就成為一種必然。
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