激進會計法 的英文怎麼說
中文拼音 [jījìnkuàijìfǎ]
激進會計法
英文
aggressive accounting-
Legislative councillor representing the accounting sector, eric li, believed that the success of the financial services sector in entering the mainland market or its ability to serve as a facilitator for mainland enterprises to come to hong kong to raise capital could fasten the pace of the accountancy and legal sectors to export their services and hence stimulate the development of the respective industries
降低民企上市風險，中小型會計師行獲商機立法會（會計界）議員李家祥認為，金融服務業成功進入內地市場，或為內地企業來港集資穿針引線，可以加快會計界或法律界將服務輸出，刺激業界發展；不過他坦言，會計界短期內亦不會一窩蜂地北上發展。Study on the basis of co operation by making a research on the two theories, then put forwards a teaching mode combining the above two. according to the characteristics of high school students, the author conducted a biology - teaching experiment among the second - grade students in high school. in the process, the mode succeeded in stirring the students " interest and cultivating their enthusiasm, initiative and creativity by adopting several methods such as questionnaire, observation, statistics analysis
根據高中學生心理特點，深入鉆研教材，挖掘適合自主?合作學習的內容，操作過程中運用了問卷調查、等組實驗、觀察和統計分析等方法，對高二生物教學中開展自主-合作學習進行實踐研究和探討，通過創設自主課堂、營造合作的課堂氛圍，激發學生的學習興趣，深入挖掘學生學習的積極性、主動性、創造性，努力實現由「要我學」到「我要學」的轉變，最後達到「我會學」的目標。Meckling model of analyzing enterprise ownership structure, author study our country environment impacting on the eso efficiency and get the conclusion : though the implement of the eso in bank of our country can change the traditional rigid method of salary distribution, correct nearsightedness of senior executive and excite positive psychology, but because of many environments restrictions, the effect of the eso was give a great discount. so if implying this encouragement scheme, we must take the road of china in the bank of our country. referring to western bank experiences, author has discussed the eso schemes in our bank and designed the feasible schemes, which accords with the realistic objective condition
本文系統闡述了股票期權激勵的基本原理及應用狀況，對現行銀行薪酬管理模式的問題及在銀行業中實施股票期權激勵的效應進行了探討，並借用詹森、梅克林分析企業所有權結構模型來研究我國銀行業的環境變化對股票期權作用效率的影響，得到結論：盡管我國銀行實施股票期權激勵能改變傳統的僵化薪酬分配方式，糾正高管人員的短視心理，激發工作積極主動性，但由於我國的證券市場效率較低，大多數銀行的產權治理結構不完善，稅收、會計、法律制度不健全這些內外部環境的制約，將使股票期權的激勵效率大打折扣，因此，在我國的銀行業中實施這一激勵方案必須走中國化的道路。As one kind of company ’ s laws, the purpose of establishing and running effectively the exceptional exclusion system of the voting rights of corporation lies in to be to controlling shareholder, related shareholder and related director from betraying company voting rights exercising rule improper act in the essence carry on the structure with appropriate system design, in order to correct unbalanced shareholder ’ s interests relationship, realize company voting rights definitely equal to essence equal transformation from a formal one really, and by this with activating the system of the general shareholders meetings and the board of directors, making resolutions of the general shareholders meetings or the board of directors possess legal, just, reasonable and effective foundation of voting rights
作為一種公司法律制度，公司表決權例外排除制度的創建與有效運行，其目的在於以妥當的制度設計對控股股東、關聯股東、關聯董事離叛公司表決權行使規則之內在實質的不當行為進行規制，以矯正失衡的股東利益關系，真正實現公司表決權從形式上的絕對平等向實質上的近乎平等轉化，並藉此以激活股東（大）會制度和董事會制度，使股東（大）會、董事會決議具備合法、公正、合理以及有效的表決權基礎。Abstract : in this paper, author tries to gives a complete systematic guide read skeleton of self - design for one ' s life, and illuminates briefly the importance and the method to know how to read excellent books and how to build up a personal database and personal homepage, and completely systematically probes into how to realize that one enable to read books much more productively, and as soon as he spend a little time to read book, he will have a gain and he will be able to finish reading all books which are worth reading and indispensable for a high quality talent in two or three years, and further, he will be able to realize self - enlighten and construct a complete, high and substantial foundation of thought and wide - thick foundation of knowledge, he will get a important way how to study by himself further, which he can be encouraged by himself by means of it
內容摘要：本文力圖提供一個系統完備的人生自我設計的讀書計劃綱要；簡明扼要地闡明了懂得讀好書、會讀書、會建立自己的資料庫，會製作個人主頁的重要性及其方法；較為系統、全面地探討了如何能夠實現讀書不走彎路而走捷徑，花一分時間，就能獲一份實效，在兩三年內讀完一個高素質人才所必讀的書籍，從而實現人生自我啟蒙，構建較為完備的，高遠、堅實的思想基礎和?厚的知識基礎，獲得較好的進一步自學深造的能力及自我激勵奮機制的重要方法。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。According to recent researches, we find out that even in america, large shareholders and institutional investors are important in corporate governance. and we argue that the corporate shares can be large shareholders and perform good supervision in corporate governance. in order to illustrate our opinion, we have collected 52 cases concerning transferring state - owned shares to corporate shares
本文中，我們將1998年發生的52起國家股股權變動的案例進行分類統計分析，表明國家股向法人股轉讓的樣本中，公司治理結構中的大股東再造、董事會的重構、對代理人的約束與激勵以及內部人的控制，都有程度不同的改進。Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching
在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。By analyzing how accounting information acts upon the compensation of managerial incentive contracts, this author holds that accounting information can be employed to evaluate and compensate managerial efforts, and then further explores approaches to performance measurement, the importance and limitations of the relative performance evaluation ( rpe )
通過對會計信息在管理者報酬激勵契約中作用方式的研究，提出根據會計信息可以評價和激勵管理者努力工作，並進一步探討如何更好地選擇業績衡量方法及相對業績評價（ rpe ）的重要作用及缺陷。About the short - term government measure, we should make system improvement and innovation, mainly includes perfecting internal control system, perfecting company governance structure, consummating accounting standards, preparing comprehensive income reports, using the fair t value measurement attribute, using eva and the balanced scored card and implementing capital cost accounting, perfecting contract to clear property rights, perfecting accounting laws, and perfecting punishment mechanism. about the long - term government measure, we should consummate the incentive mechanism, and build the positive enterprise culture, cultivate enterprise superintendent ' s ideology capital
短期治理措施方面，需要進行制度改進與創新，主要包括健全內部控制制度;完善公司治理結構;完善會計準則;編制全面收益表，採用公允價值計量屬性;採用eva與平衡計分卡，實行資本成本會計;完善契約以明確界定產權;完善會計法，健全懲罰機制等七個方面。長期治理措施方面，包括激勵機制和企業文化兩個方面，應當完善激勵機制;營造積極的企業文化，培育企業管理者的意識形態資本。An ophthalmic excimer laser system used to correct wavefront aberration is presented. the conception and zernike representation of wavefront aberration of human eyes recommended by osa are introduced. the connection of wavefront aberration and ablation profile is analyzed and a model for calculating ablation profile to correct wavefront aberration is presented. because the ablation depth on the boundary is nonzero and irregular, we present a model for calculating ablation profile in a transition zone
深入研究了準分子激光像差矯正系統，採用美國光學大會推薦的像差的定義、像差的zernike多項式表示方法，定量分析zernike多項式表示的像差與角膜切削量的關系，採用主觀式人眼像差儀測量像差，得出了像差矯正的角膜切削模型，並提出了一種採用過渡函數進行邊界切削的方法，用於可調的過渡區切削量的計算，為人眼單色像差的矯正提供了理論基礎。Thirdly, based on a review of existing literature on accounting information and the compensation of managerial incentive contracts, this paper gives a mathematical model for claiming residue income among shareholders, managers, and governments by applying game models, which provides a theoretical framework for explaining and devising components of management income and the compensation of managerial incentive contracts
第三，本文在全面分析總結有關會計信息與管理者報酬激勵契約研究成果的基礎上，應用數學方法，推導出股東、管理者和政府三方進行博弈，分享剩餘收入的數學模型，為解釋管理者報酬構成及設計切實可行的激勵契約提供了理論支持。After discussing traditional compensation incentive system, the application of eva to compensation incentive system is expounded systematically, including the calculation of bonus amount, bonus bank and leveraged stock option. as compared with traditional measures, the advantages of eva system are analyzed. moreover, several major problems which should be paid attention to are brought forward, such as the confirmation of capital cost, the validity of accounting adjustments, and the actual effect to prevent from income manipulation
首先，本文概括了傳統業績評價方法的演進，並分析了其存在主要弊端，進而揭示了傳統業績評價方法的兩大改進和發展方向，即財務指標和非財務指標的創新；其次，全面介紹和分析了經濟增加值（ eva ）業績評價體系的理論框架，包括eva的理論淵源、基本原理以及eva對公認會計原則（ gaap ）的調整，著重探討eva在薪酬激勵制度方面的應用、 eva價值驅動的實施方案及其應注意的問題，說明了eva業績評價體系所具有的優點。In our country, if enterprises want to apply eso to encourage their employees, they " d better treat eso with simple principle, that is adopt " internal value " to recognize eso as cost and do the related accounting treatments
在我國，如果企業運用經理人股票期權激勵方式，則在會計處理上宜採用簡單方法，以內在價值法確認為費用進行會計處理。分享友人