構象假說 的英文怎麼說
中文拼音 [gòuxiàngjiǎshuō]
構象假說
英文
conformation hypothesis-
By studying the case of nantong cosco khi ship engineering co, ltd., through demonstrative research, this article concrete and capitalize the nonfigurative advantages of international investment, after analyzing characteristic of different advantages and the function of rights distribution of corporate governance, bring forward a hypothesis of assets for governance avail. in this foundation the principles for rights of governance corresponding to capital become more perfect in corporate governance
本文以南通中遠川崎船舶公司為案例，運用實證研究的方法，將跨國投資者抽象的投資優勢具體化和資本化;就各種優勢的特性及其對治理控制權分配的作用進行了剖析，提出了非股權安排條件下的治理效用資產假說;對公司治理中資本與治理權的對應關系從更深層次進行了完善，闡明了與控制權相對應的資本如果不包括投資人提供的治理效用資產，就不能構成完整意義上的資本。Indeed, as generally supposed, aristotle ' s doctrine of akrasia is still incomplete, since the possibility of this very phenomenon akrasia may undermine the whole conceptual framework of his ethical theory
誠然，如同許多學者假定的，亞理斯多德的無自制力學說不盡完備，因為無自制力這個現象可能恰好會破壞他原有倫理學的整個概念架構。Since 1980s, the risk investment was the focus of the attention of the economic academic community in developed countries especially in u. s. a. not only the basic theory of the indenture economics, information economics and the agency by agreement shows the operational mechanism of the risk investment, but also the means of the experience and empirical analysis are used to study the risk investment ’ s positive affection to the development of the high - tech industry and economy
本文在系統梳理風險投資基本理論與國內外研究進展的基礎上，對美國風險投資的發展歷程及影響因素、風險投資資金來源與風險投資機構的組織形態、風險投資機構的決策過程、風險投資機構與創業企業的契約關系、風險投資的退出途徑等問題展開了具體分析。並且以風險投資對象企業? ?高科技創業企業的治理結構為實例，剖析了以知識經濟為背景的企業權力轉移論，對有關假說進行了經濟學理論與經濟現實相結合的批判。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。Though this idealistic hypothesis can simplify the design and analysis process largely, it engenders the large difference of theory and practice, the structure ' s insecurity or conservation and uneconomicalness, specially in the case of earthquake, a large quantity of earthquake examples have proved it
這種理想化的假設雖然能大大簡化結構的設計分析過程，但卻會造成理論與實踐的巨大差異、結構的不安全或偏保守、經濟的不合理等現象，尤其是在地震荷載作用下，國內外的大量地震震害已經說明了這一點。Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. for example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose
因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業分享友人