營業比較表 的英文怎麼說

中文拼音 [yíngyèbǐjiàobiǎo]
營業比較表 英文
comparative operating statement
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 比 : Ⅰ動詞1 （比較; 較量高下、 長短、距離、好壞等） compare; compete; contrast; match; emulate 2 （比...
  • 較 : Ⅰ動詞1 （比較） compare 2 [書面語] （計較） dispute Ⅱ副詞（比較） comparatively; relatively; fair...
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 營業 : do business
  • 比較 : 1 （對比） compare; compare with; contrast; parallel （with）; comparison; by comparison; in comp...
  1. It is as follows : the overlay of endowment insurance is narrow, the most individual indust - - ries, the private enterprise and non - agriculture persons still have not brought into the current endowment insurance system ; the levy level descends, the phenomenon of arrearage still cannot be forbidden ; the level of orchestration is low and lack of adjustment necessarily ; " the difference in amount appropriates different insurance fee " the problem still exists ; the retirement age is so early " the phenomenon of reti - - rement in advance is more serious ; the degree of socialization is low, the onus of the state - owned enterprise is overweight and so on

    主要表現在；養老保險覆蓋面窄，大多數個體工商戶和私營企業以及非農業人員還沒有那入到現行的養老保險體系；征繳水平下降，欠費現象屢禁不止；統籌層次低，缺乏必要的調劑； 「差額繳撥」問題依然存在；退休年齡鍋灶， 「提前退休」現象比較嚴重；社會化程度低，國有企業負擔過重等諸多方面。
  2. Comparative operating statement

    比較營業表
  3. Research of this paper opens out enclosing the subject that m & as and reconstruction of public companies can help to realize resource collocating of securities market, advance quality of public companies, and promote the optimization of structure and function of stated - owned economy. the paper researches how to change the financial and speculative reconstruction at present to the strategic and material reconstruction aftertime. firstly, the author proves the feasibility of m & as and reconstruction that conduces to advance management efficiency of companies and efficiency of securities market in theory, and emphasizes on some conceptions which have certain differences between westward m & as and reconstruction market and ours

    西方的並購重組理論為我們提供了一定的思考的角度，其中比較有代表性的有效率理論，從管理、經營、財務的協同效應和多元化經營、戰略重組等方面解釋了並購重組對改善企業經營管理的可能性；代理問題理論，把並購重組作為解決企業委託代理問題的一個外部機制，即當由於公司管理層的無效率或代理問題而導致公司經營管理業績不佳的時候，公司就可能面臨著被收購的威脅；信息與信號理論，認為並購重組信息向市場傳遞了有關公司管理、股票價值、資本結構等方面的信息，從而引起公司的市場價值被重新評估，導致股價波動。
  4. Firstly, by an in - depth study on chinese commercial banking and their foreign counterparts, this paper points out the great differences of intermediate business innovation between chinese and western commercial banks regarding innovation products variety, scale, technology, etc. secondly, comparing the institution regarding intermediate business innovation and microeconomic - body behavior of chinese commercial banking with foreign ones within an analysis framework from the perspective of institutional economics and game theories, this paper shows that a number of reasons account for the emerging of intermediate business innovation, including external economic environments as well as internal factors within the financial system and technology, among which the institutional factors within the financial system being the most important. at the same time, by comparison with western developed countries " counterparts, the innovation of chinese banking institution lags far behind the development of banking business in main aspects of property rights, managerial system, compensation arrangement and organization system. thus, the backward innovation of banking institutions and twisting microeconomic - body behavior seriously strict intermediate business innovation

    本文首先通過對中外商業銀行進行較為深入的調查研究指出，與西方發達國家商業銀行相比，我國商業銀行中間業務創新無論是在業務創新品種、規模上還是在技術手段上，都存在著巨大差距；其次，運用制度學分析和博弈分析框架將中外商業銀行中間業務創新制度及微觀主體行為進行比較得出：商業銀行中間業務創新產生的原因有多種，如外部經濟環境因素、金融體系內部因素和技術因素等，其中最根本的是金融體系內部的制度性因素；與西方發達國家商業銀行制度相比，我國銀行制度創新遠遠落後于銀行業務的發展，主要表現在產權制度、經營制度、分配製度和組織制度等方面；銀行制度創新的滯后及其微觀主體行為的扭曲嚴重製約著中間業務創新，尤其是我國銀行產權關系不明晰，在國有獨資產權框架下政府? ?行長及上級行長? ?下級行長兩種委託代理行為帶來了嚴重的問題，導致了我國銀行中間業務創新動力不足。
  5. The behave and harm of insider control in state enterprise is discussed. the reason of insider control is analysed, me chain of consign and the lack of proprietor the unmatching of residual control and proceeds ; the deficiency of inspiring with manager ; the disfigurement of supervision and restriction etc are the reasons of insider control. the advice of controlling insider control is discussed from the angle of game theory, and think that big shareholders of enterprise have more power to supervise operator. in order to settle the question of insider control, the bestiring and inhibiting of manager should be consolidated. the superiority of employees in enterprise is emphasized in controlling insider control. the paper puts forward a new model to measure intrinsic value of human capital of manager, the compenhensive valuation metrix to decide the efficenncy of management and performance adjustment of human capital of manager

    這是本文研究的意義所在。本文論述了我國國有企業內部人控制問題的表現和危害，比較了我國國有企業與國外企業的內部人控制問題的差異及特點。在分析委託代理鏈冗長及所有者缺位、經營者剩餘控制權和剩餘收益權不匹配、對公司經理人員的激勵嚴重不足、監督約束機制不健全等是形成國有企業內部人控制的主要原因的基礎上，從博弈論的角度探討控制內部人控制問題的政策建議，認為股權集中的大股東有更強的動力去監督目標公司，解決內部人控制問題在於強化對經理人員的約束、激勵。
  6. It becomes more and more important for the safe transportation of ship with the developing of the global maritime transportation. it is indicated on the base of the investigation of solas that the proportion of shipwreck accidents rooting in the ship ' s fire exploding is rising year after year from 1980s, and now it is up to 30 percent by 1 percent every year, and the annual loss of the ship tonnage is over 600, 000 tons that is two times than that in 1960s

    隨著全球海上運輸業的不斷發展，船舶安全營運變得愈來愈重要，根據國際海難救助協會的一項調查表明，自20世紀80年代以來，因船舶火災爆炸造成海難事故的比重逐年上升，年均增幅1個百分點，現已達到30 ，造成船舶噸位年損失較60年代翻了一番，超過60萬噸，特別是船舶機艙，易燃易爆物質比較集中，最容易發生火災，事實也是如此。
  7. Normally water resources is affected by human activities and climatic change, but it is affected mainly by climatic change in runoff forming regions located in the high and middle mountainous area in the northwestern china. river runoff in the hexi inland arid region all originates from the qilian mt. area and the change of mountainous runoff resulted from global weather warming up and will bring an important effect to the development of society and economy in the hexi region. so the response on mountainous runoff and its changing trends are analyzed on the basis of the measured data of precipitation, air temperature, and discharges observed from some weather and hydrologic stations in the studied area. the results show that seasonal variation of mountainous runoff in the hexi inland region is mainly affected by the river ' s geographical location and supply source, and the yearly change by precipitation and that in the west of the region by air temperature besides precipitation. there are some obviously regional differences in the influences of climatic change on surface runoff in the hexi inland arid region, that is, rivers runoff in the west of the hexi area have been increasing and rivers in the east part have been decreasing, and the rivers runoff in the central part presented slowly increase trend, such as the heihe river, but it is not quite obvious

    一般情況下，水資源的變化主要受氣候變化和人類活動的影響，但在位於我國西北內陸乾旱地區的中高山地帶，徑流的形成主要受前者的影響.甘肅省的河西內陸乾旱區是該省重要的工農業生產和經濟開發區，這里各項社會和經濟活動與出山徑流的變化都有著十分密切的關系.因此，筆者根據有關水文氣象臺站的降水、氣溫和徑流觀測資料，分析了以黑河、昌馬河、西營河等主要河流為代表的河西內陸區出山徑流的變化特徵與規律.結果表明，河西內陸區出山口徑流的季節變化主要受地理位置和河流補給來源的影響，而年際變幅則受山區降水量年際變化及變幅的影響十分明顯.目前，梨園河以西河流水量處于上升階段，梨園河以東的河流則處于下降的階段;以黑河幹流鶯落峽水文站年徑流為代表的走廊中部地區的出山口徑流正處於1990年開始的枯水段的上升段.但總體而言，河西內陸乾旱區出山口徑流的變化相對比較穩定.預計今後若干年內，河西內陸乾旱區東段河流出山口徑流的變化以偏枯為主，中段、西段河流出山口徑流的變化以平水或平水偏豐為主
  8. The study limitations point to a need for revising measures of social desirability, refining analytical models of overestimates, conducting more research on time diary reliability and validity, making comparative analyses of multiple methods for time data collection, and replicating past studies using a representative national sample and longitudinal design

    對未來研究的建議包括更改社會贊許性的測量方法，重建對高估時間的模式分析，更多時問日誌的信度與效度的研究，多元方法綜合運用於時間測量方法的比較分析，鼓勵對其他自營職業婦女與其他學科領域從事類似的時間運用研究，以及從事具代表性樣本與追蹤樣本的反覆檢驗。
  9. Paper regards the vegetables current situation as background, analyze our country and foreign vegetables marketing disparity of channel, combine the survey of existing vegetables marketing channels in wuhan, direct three main vegetables marketing channels : wholesale market, farm market, supermarket. finding the existing problem and the relation and conflict each other. have put forward the corresponding improvement measure : wholesale market as the tap of the vegetables marketing channel, in the face of sell smooth, fund shortage, facility simple and crude, communication way outmoded market that exist at present, must adopt with governed by law field, increase input, and scientific appraisal make their functions perfect further ; farm market as the vegetables marketing channel system of produce of foundation, should fully realize meaning in which the market have, dispel the restriction factor of market development, heighten the level, which manage and improve ; supermarket as the new member, should see clearly the existing problem in the hardware and software terms, utilize government microscopically policy support, strengthen self - building, make the new developing achievement state of competence develop better

    論文共五章：第一章是論文研究的目的和意義以及營銷渠道的主要理論和國內外的研究動態；第二章是國內外蔬菜營銷渠道分析及比較，以我國蔬菜產銷現狀為背景，分析了我國與國外蔬菜營銷渠道的差距；第三章是對武漢市蔬菜營銷渠道的現狀分析，主要是針對蔬菜批發市場、農貿市場、超市這三個主要渠道成員存在的問題及其相互之間的關系與沖突，提出了相應的改進措施；作為蔬菜營銷渠道龍頭的批發市場，面對當前存在的市場萎縮、銷售不暢、資金短缺、設施簡陋、方式陳舊等問題，必須採取以法治場、加大投入、科學論證的方法使其功能進一步完善；作為蔬菜營銷渠道體系基礎的農貿市場，應充分認識市場存在的意義，消除市場發展的制約因素，提高管理和革新的水平；作為蔬菜營銷渠道新成員的超市，要認清經營中硬體和軟體兩方面存在的問題，利用政府宏觀政策支持，加強自身建設，使這一代表先進生產力水平的新興的業態更好地發展。
  10. By researching, the major innovations of this paper are : ( 1 ) analysises the assets and liabilities table and the loss and gain table of life insurance companies in china from 1998 to 2001 in detail, comprehensively reflects the structure of assets and liabilites in the life insurance companies even in the whole life insurance industry of our country during the recent years ; ( 2 ) on the aspect of assets management, our country should reduce the proportion of monetory assets, improve the proportion of investment assets and establish the scientific investment management system, and suitably lower the proporty of the fixed assets on the premise of guaranteeing the operation ; ( 3 ) on the aspect of management of matching assets and liabilities, the life insurance company of our country should reduce the sales of the policies of prearranged high insuranc rate, develop the new type of life insurance products and match each policy with prearranged high interest rate with high interest rate investment correspondingly ; ( 4 ) as refering to the index system of assets and liabilities management of the commercial banks in our country, it has explored that of the life insura

    第三部分從壽險公司的資產管理、負債管理、資產負債匹配管理及資產負債匹配管理評價指標四個方面進行了分析和研究。本文的主要創新之處是： （ 1 ）將自1998年至2001年國內所有壽險公司的資產負債表和損益表進行了詳細的分析，比較全面地反映了我國近年來各壽險公司及整個壽險業資產負債的結構狀況； （ 2 ）在資產管理方面，我國應適當降低貨幣類資產的比例、提高投資類資產的比例並建立科學的投資管理體系、保證經營的前提下適當降低固定資產的比例、盡量減少佔用類資產的比例等； （ 3 ）在資產負債匹配管理方面，我國壽險公司應盡量減少高預定利率保單的銷售、發展新型壽險產品，每銷售一批較高預定利率的保單就應選擇相應高利率的投資與之對應匹配； （ 4 ）借鑒我國商業銀行資產負債管理的指標體系，探討了壽險公司資產負債匹配管理的指標體系。
  11. The problems of feed quality in hubei were that ( 1 ) the rate of feed fitness in hubei is 5 % lower than that of the average of the nation simultaneity ; ( 2 ) banned medicine was still used in some enterprise ; ( 3 ) the indexes of feed hygiene in some feed products exceeded the feed hygiene standard of china ; ( 4 ) operate the unit numbers problem serious ; ( 5 ) feed label was not in accordance with the standard that the enterprise carried out ; ( 6 ) the area of feed dealing was mess ; ( 7 ) a few enterprises imitated the others feed label with intention ; ( 8 ) the standard of feed products of some enterprises were not scientific

    湖北省飼料質量狀祝評估研究總體來看，我省飼料產品整體質量狀況不容樂觀，突出表現為8個方而的問題:一是合格率偏低，與全國同期各階段抽查情況來比較，我省的合格率一般低5個百分點左右;二是違禁添加藥物現象依然存在;三是飼料產品衛生指標超標嚴重:四是飼料經營環節質量問題突出;五是飼料產品標簽不規范;六是部分飼料生產企業內部管理混亂，管理水平急待加強和提高;七是少數飼料生產企業有意造假;八是部分飼料產品企業標準不科學。
  12. More and more factors display function on information reliability. meanwhile, it ’ s necessary to establish the compulsorily forecast disclosure institution which takes the good faith as the core, standard facilitating agency and strengthens the supervising and managing measure to promote the development of forecast disclosure institution in china

    研究結果表明，在兩種信息披露制度下我國盈利預測信息的可靠性都不高，對主營業務收入和成本的預測準確性是決定可靠性影響最大的因素，制度變化引起對盈利預測可靠性的影響因素由比較單一變的更為多元。
  13. 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。
  14. The affect of transaction costs on the benefits of stakeholders are accepted within the range of 10. 00 % - 50. 00 %. at present, public finance is used as compensation way to environmental benefits of forest resources, but from the long - term view, market creation of environmental benefits of forest resources is a better solution, government agencies will play important roles in institutional arrangements of environmental benefits of forest resources. outstanding of the paper are the following : firstly, time factor has been included in faustmann forest resource model ; secondly, more data are used to estimate tree growth models ; thirdly, time series models of environmental benefits of watershed forest resources are estimated to show time changes of environmental benefits of forest resources ; finally, transaction costs are included with regard to compensation fee institutional arrangements

    分析結果表明：水源涵養林的環境效益顯著，與傳統的僅考慮木材效益的林業經營方式相比，考慮環境效益后將使林業生產實踐和社會福利發生變化；對水源涵養林環境效益給予小幅度的補償如2 . 00 10 . 00即能達到改善環境、提高經營者收益和社會福利的目標，補償水平提高到一定程度以後其作用效果減弱，在經濟水平較低的階段或地區可以選擇較低的補償標準，當經濟水平發展到較高程度以後，可以適當提高補償標準，逐步過渡到完全補償；考慮交易成本以後，使利益相關者的福利有所減少，交易成本幅度在補償標準的10 . 00 50 . 00的范圍內時影響相對較小；目前適合於採用公共支付體系的經濟補償方式，但從長遠來看，創建水源涵養林環境服務市場是一種比較好的補償方式，且政府在水源涵養林環境服務市場制度安排方面仍將發揮重要作用。
  15. The second chapter introduces the evolution of different countries " operation models and analyzes the reasons why they all finally choose mixed operations. based on the above analysis, we can conclude that mixed operations are the world trend. the < wp = 8 > last sector summarize that the choice of operation model should accord with the law of financial industry ' s development should match with the ability of financial venture ' s defence and dissolution

    第二章重點考察了主要發達國家的金融業經營模式的變遷歷程，對德國、美國、英國、日本金融業經營模式的變革進行比較分析，提出「直線式」和「曲線式」兩種典型的變遷方式，並對最終演變為混業經營模式進行動因分析，以此表< wp = 6 >明混業經營是目前世界金融業發展的大趨勢。
  16. More intelligent investment decisions are likely if the income statement separates the results of central, continuing opera ? tions from special, one - time gains and losses

    在損益表中如對主要的、持續經營的業務結果與特殊的、一次性的損益做出了比較，將有助於投資者作出明智的選擇。
  17. Consist of institutional environment, market structure and government policies, etc., external factors mainly mean the imperfectness of mechanism protecting private enterprises, the management disorder of building & decorating market and the unsoundness of financing system which leads to the blocked financing channels of western private building & decorating enterprises. consist of corporate institution arrangement, management models, corporate culture and technology innovation, etc., internal factors mainly mean the extreme imperfectness of western private building & decorating enterprises in the fields of governess patterns and strategic management, the ignorance of corporate culture establishment and the weakness of technology innovation

    外部因素主要針對制度環境、市場結構和政府政策等因素，其具體表現為保護民營企業的制度機制不完善、建築裝飾市場管理比較混亂、融資體系不健全導致西部民營建築裝飾企業融資渠道不暢等方面；內部因素主要針對企業制度安排、管理模式、企業文化、技術創新和企業競爭戰略等因素，具體表現在西部民營建築裝飾企業在治理模式和戰略管理等方面極不完善、不重視企業文化建設、技術創新能力弱等等，以上因素綜合導致西部民營建築裝飾企業競爭力普遍低下。
  18. 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
  19. Finance is the core of contemporary economy, and commercial banking is the principal part of finance system after china j oined the wto ， the biggest problem which commercial banks of our country encounter has been the problem of system risks therefore the research on managing and keeping away the commercial banking system risks of our country has great academic and practical significance by expatiating the basic theories of financial system which includes the theoretic analysis of four aspects ： financial organization financial market system financial supervision system and financial system innovation together with the characteristics of commercial banks of our country in the transitional period the paper analyzes the ~ eneration mechanism of the commercial banking system risks of our country the defnition and characteristics of system risks ， the behavior and the various factors of the commercial banking system risks one by one at the same time the main aspects of american and german commercial banks which include the type and appellation of commercial banks ， the exterior form of organization 。 the dealings management system the deposit insurance system and the development current of commercial banks ， are compared in addition ， the financial supervision systems of america ， british and japan are studied in detail based on the above analyzing combined with the situations in our country, the beneficial reference ’ and inspiration that we can draw are analyzed then it can be concluded that the origins from which the commercial banking system risks of our country derive exist in the peculiar property right system ， organization system ， capital system and juridical person system of our country, etc therefore to prevent and solve the commercial banking system risks of our country, we should begin with eliminating the system sources that result in risks and keep away the banking risks effectively by innovating the system in this paper, several precaution measurements are also proposed including accelerating decentralized regrouping of country, owned property, reforming the organization system of the commercial banks monopolized by the colintry, reforming and constructing capital system ， establishing modem iuridical person system of commercial banks ， and so on

    加入wto后，我國商業銀行所面臨的最大憂慮就是制度風險問題，因此，對我國商業銀行制度風險的管理和防範研究具有重大的理論和現實意義。本文通過對金融制度基本理論的明確闡述，它包括：金融組織理論分析、金融市場體系理論分析、金融監管制度理論分析和金融制度創新理論分析四個方面的內容；結合當前轉軌時期我國商業銀行的特點，逐一對我國商業銀行風險的生成機理、制度風險的涵義及特點、商業銀行制度風險表現以及商業銀行制度風險的各種因素進行了分析；同時還對美國、德國商業銀行制度的主要方面進行比較研究，包括商業銀行的類型和名稱、外部組織形式、業務經營制度、存款保險制度和商業銀行的發展趨勢；以及對美國、英國、日本三國的金融監管制度進行了較詳細的分析；並在此基礎上結合我國實際，分析了我國可從中得到的有益借鑒和啟示；根據以上分析，得出我國商業銀行制度風險產生的根源在於我國特有的產權制度、組織制度、資本制度和法人治理制度等。為了防範和化解我國商業銀行的制度風險必須從消除這種風險產生的制度基礎入手，通過制度創新來有效防範銀行風險，本文提出了若干相關防範措施，包括：加速國有產權的分散化重組、改革國有獨資商業銀行的組織制度、改革與建設資本制度和建立現代商業銀行法人治理制度等。
  20. As an impor - tant commercial subject, commercial particular, distinguished from " natural persion " used in continental law system, is mainly composed of sole ? investor enterprise, individual business, leaseholding rural house - hold and natural people engaging in commercial acts

    對于傳統商法上的「商自然人」 ，為了避免誤解，使用「商個體」提法比較合適，因為大陸法系習慣用「自然人」表述具有生命的生物人。 「商個體」包括獨資企業、個體工商戶、農村承包經營戶和長期從事商行為的自然人。
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