現時資本價值 的英文怎麼說

中文拼音 [xiànshízīběnjiàzhí]
現時資本價值 英文
present capital value
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 時 : shí］Ⅰ名1 （比較長的一段時間）time; times; days:當時at that time; in those days; 古時 ancient tim...
  • 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...
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 現時 : now; at present
  • 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. When the economy increases at the annual speed of 8 % and the population increases at the annual sp eed of 1. 4 %, people ' s knowledge and abilities - human - capital improved so slowly that it was hard to achieve the self - value of the acquired human capital. the university is to explore the abstractive scholarism and spread the advanced culture, and it is the depot to cultivate the advanced human capital

    在經濟以年均8的速度增長，人口以年均1 . 4的速度增長的同時，人的知識與能力?人力資本的增長速度卻緩之又緩，即使業已獲得的人力資本也難以實現自身的價值。大學是探究學術，傳播文化的場所，是培養高級人力資本的基地，其主體價值維系在教師和學者身上，教師的精神和物質待遇又維繫於職稱等級結構之中。
  2. First, the dissertation reviewed the research advancement on the history of japanese invasion in chinese and pointed out the practical significance and historic value of developing the item - " control and resources plunderer of china ' s sericulture during japan aggressing against china "

    論文共由7章組成。首先，回顧了國內外對日本侵華史研究的現狀，指出了開展《日本侵華時期對中國蠶絲業的統制與資源掠奪》課題研究的現實意義與歷史價值。
  3. Considering that the enterprise cannot research the " customer - enterprise " value deeply, on the basis of that, the paper puts forward evaluating system of customer value in the enterprise according to value contribution, applies ahp to analyze weight of the indexes in consultation with marketing management and selling personnel of the enterprise and relevant experts and then exert clustering analysis and sas software to classify the customers according to the current value and potential value, provide the strategies of the customer classification management. in addition, any resource is exiguity, including economical resource. this paper defines economical resource, puts forward the model of optimum distributing resource and utilizes the method of linear regress equation to get result, which to grope for a new method about calculating marketing expenditure

    本文首先界定了客戶和客戶價值的含義，同時闡述了關系營銷中客戶價值的理論以及客戶價值的影響因素，針對目前「客戶?企業」價值的研究還不成熟的研究現狀，以及現實中還沒有定量分析客戶價值大小的方法，本文提出了一套具有可操作性的客戶價值評價的指標體系，對客戶可以進行比較全面的、多角度的評價，同時採用ahp法對這個評價體系中的各指標因子賦以合理的權重，然後運用聚類分析法和sas統計軟體對客戶群進行了科學地細分，在此基礎上幫助企業制定出不同細分客戶群組的營銷策略；除此之外，考慮到目前企業對于營銷資源的合理分配問題還沒有進行過深入地討論，本著企業經營的根本目的是盈利的原則，論文結合經濟學原理以及計量經濟學中的多元線性回歸分析提出了實現利潤最大化的營銷資源配置的優化模型，旨在探索一種銷售費用最優配置的方法。
  4. Based on consider hereinbefore, this dissertation discusses several aspects on the problem of the sustainable and optimum exploitation of groundwater resources as follows : ( 1 ) reviewed entirely the origin and evolvement of the concept " sustainable development ", stated and commented the study status in queue on " sustainable development " around national and international range, thorough discussed the science connotation about the concept " sustainable development " ; ( 2 ) looked back and commented across - the aboard some furthest basic concept and proposition related to groundwater resources, put forward self opinions on a few existent mistake points of view and chaos understandings ; ( 3 ) expatiated entirely on the content and meaning of the theory of changeable groundwater resources system, contrast with the traditional methods of groundwater resources calculation and evaluation, combined example to show the application of this theory ; ( 4 ) thorough analyzed the difficult and complexity to forecast the groundwater resources, fully stated the traditional methods of groundwater resources forecasting, pointed out the characteristic and applying condition of these forecasting method, introduced the main ideas and methods of wavelet analysis developed recently, and the matlab software be known as the fifths era computer language, and its accessory wavelet analysis toolbox, applied these methods and tools to analyze the groundwater dynamic curve, adopted the b - j method and morte - carlo method, combined with the theory of changeable groundwater resources system, discussed the new view on the forecast of groundwater resources ; ( 5 ) synthetically analyzed the characteristics and limitations of the present all kind of groundwater manage model, combined mathematical programming mathematical statistics random process and the theory of variation system of groundwater resources on the unite optimum attempter of surface water and groundwater, emphasized how to make the model more nicety, more simple, more practicality ; ( 6 ) analyzed the inside condition and outside condition to assure the sustainable and optimum exploi tation of groundwater resources, the inside conditions are the follows : correct resources idea, scientific methods of resources calculation and evaluation, credible forecast methods of resources, exercisable measures of resources management, the outside conditions are the follows : the development idea of high layer, the transform of manage system, the matched policy and rule of law, the adjusted of economy lever, the improve of cultural diathesis, the boosting up of water - saving consciousness and detail measures, the control of population rising, the prevention and cure of water pollute, the renew and rebuild of ecology ; ( 7 ) scan the sustainable and optimum exploitation of groundwater resources from the high level of metagalaxy, earth system science, and philosophy ; lint out the more directions on groundwater resources

    基於以上考慮，論文主要從以下幾方面對地下水資源可持續開發問題進行了比較深入的探討：全面回顧了「可持續發展」概念的由來與演變，對國內外「可持續發展」的研究現狀進行了述評，並對「可持續發展」概念的科學內涵進行了深入探討；對涉及地下水資源的一些最基本的概念和命題進行了全面的回顧和評述，對目前仍然存在的一些錯誤觀點和混亂認識提出了自己的見解；全面闡述了地下水資源變值系統理論的內容和意義，並與傳統的地下水資源計算評價方法進行了對比分析，結合實例具體說明了方法的應用；深入分析了地下水資源預測預報工作的極端重要性和復雜性，對傳統的地下水資源動態預測方法進行了全面的評述，指出了各類預測預報方法的特點及適用條件，對最近二十多年剛發展起來的小波分析技術的主要思想和方法及其應用范圍，以及號稱第五代計算機語言的matlab軟體和附帶的小波分析工具箱進行了介紹，並應用於地下水動態過程線的分析，採用時間序列中的b ? j法，蒙特卡羅方法，與地下水資源變值系統理論相結合，探討了地下水動態資料分析和地下水資源預測預報的新思路；綜合分析了現今各類地下水管理模型的特點及缺陷，將數學規劃、數理統計、隨機過程等與地下水變值系統理論相結合進行地表水地下水或多水源的聯合優化調度，使模型更準確、更實用；對保證地下水資源可持續開發的內部條件和外部條件進行了分析，內部河海人學博卜學位論文前言、摘要、目錄條件主要是正確的資源觀，科學的資源計算與評價方法，可靠的資源預測預報技術，可操作的資源管理措施，外部條件主要是高層發展思路、管理體制的變革、配套的政策法規、經濟杠桿的調節、人文素質的提高、節水意識的增強及具體節水措施、人口增長的控制、水體污染的防治、生態的恢復和重建等;從宇宙科學、地球系統科學及哲學的高度審視地下水資源的可持續開發;指出了地下水資源可持續開發的進一步研究方向。
  5. Therefore a research on the regaletions must be of historical importance and practical meaning, basde on this, the thesis tries to analyse its priciple institutions and spirt generally and deeply, and reveal uhat could be of value for the temporary law in the field

    因此，研究這些法律條文應是一項既有歷史價值又具現實意義的工作。基於這一認識，本文試圖在全面、深入地剖析其基本制度與精神的同時，發現其中可資我國現行婚姻法制建設借鑒的地方。
  6. 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。
  7. In this article, firstly the background of the textile trade conflicts within sino - us or sino - euro are introduced, thus learn that how to discern and dodge the foreign trade risks, how to choose the appropriate investment projects have already become one of the most important questions for exporting companies on foreign trade affairs well - known as high investment and high risk. so the main text makes a risk analysis qualitatively and quantitatively on a textile - exporting trading company from three angles of statistic 、 game theory and portfolio theory, which is the main content that we studied. firstly, the statistic article adopts data of the transaction closing price of the textile clothing index in shenzhen stock exchange at the end of each quarter as well as several other kinds of data reflecting the macro - economic changes, performs an empirical analysis of these data according to the theory of co - integration test 、 granger cause test and impulse response function of time series in economitric, and learn that the impact to ti is more obvious by the economic index reflecting local commodity price level and economic prosperity degree home and abroad, as well as the impact degree and the time lag degree, and knows the macro - economic risks faced by textile business enterprises ; after that by the game theory angle we analyze exactly the managing risks faced by one textile export corporation named beauty. from the game expansion chart the system arrangement between censor ways by exportation goal countries and exporting strategies by the exporting enterprises has been analyzed. involving the benefit assignment between them both the limited rounds and infinite rounds negotiations of cooperation games have been studied, and then country responsibility and the enterprise managing risks on foreign trade affairs and so on have been analyzed exactly ; in order to realize the investment multiplication in the certain degree to disperse the risk, the

    本文首先介紹了中美、中歐紡織品貿易爭端的來龍去脈，由此可知在涉外貿易這種以高投入、高風險著稱的行業里，如何甄別和規避外貿風險、如何選擇合適的投資項目已經成為外貿企業的首要問題。因此，正文分別從統計學、博弈論和投資組合三種角度對涉外紡織品貿易公司風險進行了定性和定量的分析，這也是本文的主要研究內容。首先，統計學篇選取了深圳證券交易所行業分類指數?紡織服裝指數（ ti ）每一季度末的交易收盤價和若干種反映宏觀經濟變化的指標，利用計量經濟學中時間序列的協整檢驗、 granger因果檢驗和脈沖反應函數等理論做實證分析，從而得知反映國內物價水平和國內外經濟景氣程度的經濟指標對紡織板塊上市值的沖擊比較明顯，且可知沖擊程度和時滯度，進而分析出涉外紡織企業所面臨的宏觀經濟風險;接著，從博弈論的角度具體分析一家紡織品出口公司（ beauty ）的外貿活動所面臨的各種經營風險，該篇從博弈擴展圖入手，分析了出口目的國審查方式與本企業出口策略之間的制度安排;並圍繞雙方的利益分配，研究了有限回合和無限回合合作談判博弈，然後具體論述了國家責任和企業涉外經營風險等問題;在一定程度上為了實現投資多元化來分散風險的目的，投資組合篇從經典的markowitz模型著手，在一些特定條件的限制下，給出了一個相應的投資組合模型。
  8. The net asset value per share of the fund as at the relevant dealing day will be used as the issue price and realisation price of the fund, i. e. no bid ask spread will be involved

    客戶認購及贖回本基金均毋須繳付任何買賣差價，有關交易日的資產凈值價格將同時為認購的發行價及贖回的變現價。
  9. Firstly this paper points out that the mainstream value investment theories limits to some stratifications, such as market, business or product, technology and administrative levels, but it neglects the organizational idiosyncracy of the crux of the value factor, and it ' s better essence, better deep, better lasting than others. secondly this paper inducts and introduces collins " organizational idiosyncracy ideas, points out the importance of value investment theories " development ; and then establishes investigating index system of organizational idiosyncracy, through the way that from the surface to the core achieved a comprehensive summary of its external demonstrations in a large degree. to approve the effectiveness and operativeness of the investment index system in its application, this paper has chosen the specific cases in various corporations of different industries both at home and abroad, and made a various analysis of them, so that affirmed the advance and feasibility of the organizational idiosyncracy investment methods

    本文首先指出主流價值投資思想主要局限於市場、業務（產品） 、技術和管理層等層次，而忽視了組織特質這一更本質、更深層、更持久的關鍵價值因素；其次引入並評價了柯林斯的組織特質思想，指出了它對投資思想發展的意義；然後形成了一套組織特質的評價指標體系，利用該體系由表及裡的，在最大程度上實現了對組織特質的全面概括；同時為了證實該指標體系的有效性，選取了國外公司、我國不同行業的不同公司進行了個案分析，通過對不同組織特質狀況企業的多角度分析確認了組織特質投資方法的先進性和可行性；最後對組織特質投資方法的適用性和局限性予以了總結。
  10. The introduction reveals if s value to the research of the development of zen, and of the development of thought of zen in china. the second chapter tries to solve the problems of the decision of the names of some manual scripts in dunhuang zen documents and some other problems. it clears the misunderstanding in a few important questions. the next chapter, stepping in from a researching and data - sorting - out view, discusses in details the writing symbols and their explanations in the zen documents and the mistakes often seen in proof - reading, etymological and semantic explanations of words and phrases

    第一章概要論述了敦煌禪宗文獻的內容、時代及研究的歷史與現狀，揭示了敦煌禪宗文獻在中國禪宗發展史、禪思想史研究方面的重要價值；第二章對敦煌禪宗文獻部分寫卷的定名及諸多問題進行了考論，澄清了已往對一些重大問題的錯誤認識；第三章從文獻整理與研究的角度切入，對敦煌禪宗文獻的書寫符號與釋讀、寫本的常見錯誤、校勘以及詞語考釋等作了詳細論述，揭示出釋讀校理敦煌文獻與研治敦煌學的普遍規律；第四章就敦煌禪宗文獻的語料價值，包括對大型語文辭書的局限性、失收詞語、釋義、溯源等問題的探討，為辭書編纂修訂和構建科學完備的漢語史提供了第一手資料。
  11. Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method

    由於成本法所固有的局限性，無法評估出資產組配成具有獲利能力的整體資產的創造性價值，因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇，並進一步對收益法的起源、方法特點和適用性進行了深入的分析；運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究，肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義，同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟，尤其不適用於產權變動為目的的企業價值評估，因而短期內不宜作為一種全新的評估方法推廣。
  12. Based on the analysis and research of current development of geographical network analysis, we summarize the limitation o f current research, and put forward making a geographical network analysis component with component technology, this method realizes geographical network analysis arithmetic and its values, improve the reuse of arithmetic. this method remedy mapx, mo etc gis component ' s geographical network analysis functipn, it also can resolve requirements for short path analysis, locating and servering analysis, material flowing analysis and connectivity analysis, at the same time this method is a beneficial reference for other gis component " design and realization. after mastered correlative theories and arithmetics, using com technology, we realize a geographical network analysis component, and apply it in system for flood material dispatch. the main content and work can be summarized as flows : 1. based on graph network model, we analysis and sum up geographical network analysis model and arithmetic, discuss the most important arithmetic - dijkstra arithmetic and improve it

    通過該思路不僅使研究成果得以應用，體現其價值，也提高了演算法的重用性；開發出來的地理網路分析控制項彌補了當前mapx 、 mo等基礎gis組件的地理網路分析功能，利用該控制項也能解決現實中對路徑分析、選址服務分析、物流分析、連通性分析等地理網路分析的迫切需求，同時該思路對gis組件設計開發也是一個有益的參考。本文在掌握相關理論和演算法基礎上，利用com技術實現了地理網路分析控制項，並在防汛物資調度系統中進行應用。本文主要內容和工作如下： 1 、以圖論中的網路模型為參考，分析總結了幾類基本的地理網路分析模型及演算法，對其中的核心演算法? ? dijkstra演算法進行了分析探討，並對該演算法進行了改進。
  13. The model of this paper explores the links between the following factors and the credit rationing in china. the change of banks " attitude to credit risk may lead to credit rationing ; banks give much more emphasis on the trade cost and the payable value of collateral, which may give rise to credit rationing ; the decreasing of asset price during economic stagnation produces credit rationing ; the bias of banks " objective function from the maximization of profit and the transformation of the function relating to the reform of the financial system cause credit rationing ; if different parts of the whole markets are not integrated, the credit in the part with low capital return ratio will be rationed. during economic recession, banks tend to ration the credit in the high - risk market ; the removing of interest ceiling will narrow down the interest spread of deposit and credit at least during a period, which may strengthen credit rationing ; meanwhile, the vulnerable borrowers, including small and middle - sized enterprises, will get more credit from banks even though they have to pay a higher interest rate

    論文的模型探討了下列因素和中國信貸配給現象之間的聯系：商業銀行對信貸風險的態度變化，在辨別和控制信貸風險上開始投入大量的成本，這一過程會導致信貸配給；商業銀行對與法治環境相關的交易成本和抵押品清償價值的日漸關注會導致信貸配給；宏觀經濟緊縮時期資產價格下降會導致信貸配給；商業銀行經營目標函數偏離利潤最大化，近幾年金融業改革過程使商業銀行目標函數發生變化，這一變化過程可能導致信貸配給；在市場分化的條件下，收益水平低的市場會遭受信貸配給；在經濟下滑時期，商業銀行尤其會對高風險市場配給信貸；利率市場化使商業銀行的存貸利差至少在一段時間內縮窄，利差縮窄可能加重信貸配給的程度：在利率市場化條件下，弱勢借款者，包括中小企業，遭受信貸配給的程度可能得到緩解，但支付的貸款利率水平將會升高。
  14. The bank may sell or otherwise dispose of all or any of the secured assets at any time, without demand for payment to any person and in such manner as the bank may in its absolute discretion think fit, if the bank considers it desirable to do so having regard to the then realisable value of the secured assets, whether or not any contingent or other liability owing by the customer to the bank shall have actually matured

    如本行在經考慮后基於擔保資產當時之可變現價值而認為有需要出售或以其他方式處置所有或任何有擔保資產，則在無須向任何人士要求付款之情況下，本行可按照其絕對酌情認為合適之方法，隨時出售或以其他方式處置所有或任何有擔保資產，不論任何或有或其他客戶拖欠本行的負債已否到期。
  15. Plc, robot and cad / cam are called the three major pillars in the modem factory automation. plc, as the head of the three, has become the leading basic automatic equipment in the field of the industry control in the early 1980s " but as a matter of fact, plc being with the lack of friendly man machine interface, rnakes no close relationship between human and machineometimes it even can not be promoted and applied in some fields aiming at the situation mat those imported products are too expensive while domestic products are of rare famous brands, a plc man - machine interface - plc monitor is developedthis paper systemically introduces the developing procedure for the whole system, including how to design hardware and software system. especially emphasizing plc communication protocol. real time message accessing, lcd controller instruction set, definition of data construction for message & tag screens and how to display thern, assignment of internal resource of cpuealization in software among plc & manitor, file format defining a nd download of user data, etcplc monitor will compensate some weakpoints of plc, and extend the application rangeimultanneously enhance the performance of plc and increase the attached value of mechanical machines, undoubtedly it will see hight market prospect

    針對人機界面進口產品的高昂價格和國產品牌稀少的這一現狀，研製開發了一種plc人機界面? plc監控器。本文系統地介紹了整個系統的開發過程，包括硬體系統、軟體系統的設計及實現，重點介紹了plc通信協議，監控器的基本工作原理以及期望實現的功能，監控器電源電路、 sram存儲器掉電保護電路、 cpu監控器電路、按鍵輸入電路的設計及按鍵狀態的讀入，時鐘信息的設定與讀取， cpu液晶顯示器指令系統，信息畫面及標簽數據結構的定義及顯示方法， cpu內部資源的分配，監控器與plc通信的軟體實現，文件格式的定義以及畫面數據的下載等。 plc監控器彌補了plc一些方面的不足，可以擴大plc的應用范圍，提升機械設備的檔次，增加設備的附加價值，具有一定的市場前景。
  16. However, there is a lot of difference between gaap and the real economical environment, information of the earnings and balance sheet exposed by the firms and based on the accrual basis accounting could not satisfy the requirement of how to evaluate the outstanding achievement of the company increasingly

    現金流量表的誕生不僅為資本市場帶來了新的會計信息類型，同時也拓寬了學術界的研究領域。近代理財學一個重要結論是:資產的內在價值是未來現金流量的現值。可見其在理論上的重要地位。
  17. Based on the documents and my personal field research, i presented my view as below : in the first chapter, under the context of cultural anthropology, i address the issues of the general cultural study, research methodology, the current academic study of render ewenki people, the value of research and study, the traditional culture, the historical cultural transition of render ewenki people as well as their traditional living to demonstrate the significance of studying render ewenki people ; the 2nd chapter concerns the structure function, feature of their material culture ; the 3rd chapter focuses on language and culture, namely, mythology, legend, story, proverb, arts, e. g

    該論文以大量文獻資料以及本人田野調查的豐富的第一手資料為依據，分成以下四個部分具體分析和討論馴鹿鄂溫克人的傳統文化：第一章緒論部分從文化人類學的視角對馴鹿鄂溫克人文化的研究方法和理論進行科學闡述，同時概述了國內外對馴鹿鄂溫克人的研究狀況，指出了對馴鹿鄂溫克人傳統生產生活開展學術研究的緊迫性、現實性以及重要性，進而闡明了對馴鹿鄂溫克人優秀傳統文化研究的學術價值和理論意義。
  18. 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。
  19. The present financial report stresses great emphasis on the disclosing of the information of the tangible things, such as the storage of the goods, machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things, such as knowledge, human resource and self - imposed honor in their selling practice. the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation, evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information. the present financial report is set according to the general st andard, which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information

    現行財務報告偏重於揭示存貨、機器設備等有形資產的財務信息，而對知識資本、人力資源、自創商譽等無形資產的財務信息揭示不足；現行財務報告缺乏對經營業務風險性和不確定性的反映；不能全面反映企業所承擔的社會責任履行情況；不能完全解決衍生金融工具的確認、計量及報告問題；缺少對分部信息的披露；現行財務報告是標準化的通用報告，這難以滿足財務信息使用者對信息需求的多樣性和特殊性要求；現行財務報告計量基礎單一，不能完整地反映經濟現實；市場價值計量基礎的運用面狹窄；現行財務報告重法律形式，輕經濟實質；時效性不強等等。
  20. This text from open the present condition of the exhibition engineering economic evaluation of the construction item to set out at home and abroad, to the engineering construction that this text mention investment item of the concept, scope carried on a define, the basic principle of basic characteristic, economic evaluation elaborated engineering construction an investment item, the classification discussed the time type, value type in the index sign system, ratio type an evaluation index sign in detail also, constucting investment item finance to evaluate to the engineering medium of the mathematics model in the estimate, finance of the foundation data evaluation, evaluate the accrual ability of index sign, item and liquidated ability and sensitivity to carry on analysis

    經濟評價的核心是考察分析工程建設投資項目的經濟效益和社會效益。本文從國內外開展工程建設項目經濟評價的現狀出發，對本文所提及的工程建設投資項目的概念、范圍進行了界定，闡述了工程建設投資項目的基本特性、經濟評價的基本原則，分類並詳細論述了指標體系中的時間型、價值型、比率型評價指標，對工程建設投資項目財務評價中的基礎數據預測、財務評價中的數學模型、評價指標、項目的獲利能力、清償能力和敏感性進行了分析。
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