現行成本時價 的英文怎麼說

中文拼音 [xiànhángchéngběnshíjià]
現行成本時價 英文
current cost
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 行 : 行Ⅰ名詞1 （行列） line; row 2 （排行） seniority among brothers and sisters:你行幾? 我行三。where...
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 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...
  • 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...
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 現行 : 1. （現在施行的; 現在有效的） currently in effect; in force; in operation 2. （正在進行犯罪活動的） active
  • 時價 : current price; market prices; ruling price; running price
  1. This paper explains the effective encouraging mechanism of electrovalence at present, analyses the close relationship between the primary transformer capacity for electric power using in the enterprise and the basic electricity expenses and the electricity in peak time, the relationship between the power factor and the electricity expenses per degree. the ways and measures of reducing electric cost and decreasing electricity expenses expenditurze are proposed

    通過闡述現行電價政策的有效激勵機制，分析了企業用電主變壓器容量與基本電費和峰谷分時用電及企業功率因數與電度電費的密切聯系，提出了企業降低用電成本、減少電費支出的途徑和措施。
  2. 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。
  3. 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。
  4. 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。
  5. Optimal periodic control with the lowest operational cost by limiting total substrate discharge mass was studied. through adding new state variable and using supplement functions, the problem with restriction conditions was converted into nonrestriction problem. in addition, the dynamic searching method of optimal step coefficient was developed to modify the conventional gradient method, consequently the calculation problem of the multivariable optimal periodic control was able to be resolved better. it was found that the operational costs of optimal control under various initial states are distinctly different. a new concept of optimal control under optimal initial state was presented. it is pointed out emphatically that to the treatment system without optimal control condition, the suboptimal control with extensive practical value can be realized according to the results of optima control

    著重研究了在限制有機物排放總量時，使其運行費用最低的最優周期控制問題.通過增加新的狀態變量和用補償函數法，將本課題的有約束條件問題化為無約束條件問題，並提出了最優步長參數的動態搜索法來修改傳統的梯度法，從而較完善地解決了多變量最優周期控制的計算問題.研究中還發現了不同初始條件下最優控制所需要的運行費用也大不相同，進而提出了最優初始狀態下最優周期控制的新概念，這對保證出水質量的同時進一步降低污水處理成本來說具有更重要的意義.本文還強調指出：對于尚不具備實現最優控制條件的處理系統，可根據最優控制的研究結果實現具有廣泛實用價值的準最優控制
  6. If the indexes system is incomplete, the manager will take opportunism action for his benefit, so the agency cost will increase. at this time the economic consequence occur

    當評價指標不全面完整時，代理人出於自身利益的考慮，就會採取機會主義行為，代理成本就會增加，這時就出現了經濟後果。
  7. 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。
  8. To material management, specializing material by importance is better than which by abc method. the issue calculates the loss on lacking materials

    本文用這種方法研究了該公司的物料管理現狀，對其有效性進行了評價，同時還對該公司物料的缺貨成本進行了計算。
  9. The primary difficulty in this text is to the choice of the pricing method of the assets based on the value theory. the study on this question contributes to looking for the rule of development of the historical cost measures attribute, even whole assets measure

    本文以價值論對資產計價方法的選擇進行評價，有助於探求歷史成本計量屬性乃至整個資產計價的發展規律；同時，本文也從會計學本身的理論和實踐等多個角度研究了各種計量屬性現實存在的必要性。
  10. The target of financial management ( fm ) is to achieve maximum value of enterprise is made definite, after anaiyzing all kinds of financial relationships. the essence of organization institution for modern enterprise system is agency by agreement, which can operate perfectly under the conditions of perfect encouragement & engagement rules, so the core of the encouragement & engagement rules for new fmm is to establish distribution regulations. there are many measures can be taken availably, such as budgeting, project cost management etc. and many new concepts of advanced management are worth being adapted, for instance, opportunity - cost, cost - benefit, legal knowledge, and so fbrth

    新的財務管理模式運行的環境是現代企業制度下的國際工程公司，現代企業制度最基本的要求是產權清晰，鑒于本院是知識技術密集型企業，引入了人力資本觀念，完善和充實產權清晰的內容；在分析了企業的各種財務關系后，明確提出財務管理目標?企業價值最大化；現代企業制度的組織制度的實質是委託代理關系，委託代理關系的有效運作依靠完善的激勵約束機制，以此為指導，新的財務管理模式建立起以分配製度為核心的激勵約束機制；充分吸收先進的管理觀念，如成本效益觀念、資金的時間價值觀念、法制觀念，運用先進的方法，如全面預算管理、項目成本管理等，來全面提高財務管理的水平；財務管理體制是財務管理模式運轉的組織保障；按照本院的業務特點，將業務分類，設置了相應的組織機構。
  11. Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc. this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the

    因此，本文基於中間產品專業化生產，針對中國船廠成本核算內容不完整、核算方法不適應，成本控制效果差等問題著重進行了兩方面的研究工作。提出適應中間產品特徵的分層成本計演算法，完善成本核算內容。探討知識經濟時代財務管理發展要求和會計信息質量要求，提出商譽是人力資本超額使用價值的觀點，針對現代造船中間產品專業化生產所具有的特點，以及成本核算中客觀性和相關性差，可讀性不強等問題，研究了船廠生產組織特點和管理要求，提出了延伸于分批零件法的分層成本計演算法，拓展了造船人力資本和質量成本的核算內容。
  12. It also studies the problem of real option pricing when the underlying assets follow the pure jump poisson, mixed jump - diffusion merton and mean - reversion model, and obtains the price formula or partial differential equation to price and hedge the real option. when the value of real option can not separate from the value of project, or the uncertainties are endogenous to real option holder, it is difficult to pricing the real option by the ways of no - arbitrage. in this paper we present a approach named valuation with comparison, its basic point is to value the project or program with flexibility by means of decision tree analysis ( dta ) and stochastic dynamic programming ( sdp ), and the results are compared with that of non - flexibility, finally,

    當實物期權的價值不能從項目價值中分離出來，或者影響基本資產價格的不確定性內生於期權的持有者時，此時實物期權的價值一般難以直接利用無套利方法得到，本文通過對現有文獻進行歸納，提出一種比較定價法，其基本要點是利用決策樹、動態規劃法或二叉樹模型等技術來確定嵌有柔性的項目或方案的價值，然後將其與沒有柔性的項目或方案進行比較，從而獲得各種柔性的價值，作為這種方法的一個應用，本文研究了柔性勞動合約的設計與定價問題，研究表明，對企業重要員工採用長期勞動合約，而對一般員工採用短期合約可以節約勞動力使用成本。
  13. The engendering source of traffic volumes and their general influential factors have been presented, and the situation of nowadays highway transportation has been discussed. according to the introduction of traffic distribution theory and classical assignment method, analysis of traffic flow path selection among cities and that of special influential factors for traffic flow on toll highways, initial analysis to the forming mechanism of traffic volume on road sections has been made, and a probability model for path selection has been set up with the maximum - utility theory and disaggregating model. detailed analysis to impedances on road sections and their functions ( especially to three main composing factors of the impedances as cost of time, transport and toll and to the functional relations with traffic loads ) was made, at the same time, the relative cost calculating model was set up on the basis of the state - of - art achievements in both international and national researches

    主要研究內容包括：交通量的產生根源及一般影響因素分析和當前公路運輸地位討論；從交通分配理論及經典配流方法著手，通過分析城市間交通流路徑選擇行為和收費公路路段交通量特殊影響因素，初步提出路段交通量的形成機理，並採用效用極大原理和非集結模型理論（ disaggregationmodel ） ，建立用戶出行路徑選擇概率模型；對路段阻抗及路阻函數（尤其對行程時間費用、車輛營運費用和道路收費這三個構成路段阻抗的主要因素及其與交通負荷間的函數關系）進行較為詳盡的分析，並以現階段國內外較為先進的研究成果為依據建立相應的成本測算模型，其中，特別提出了兩種確定客貨車輛時間價值的分析方法；離散分析法和時間-費率轉換法，後者是在目前基礎調查、統計數據資料不夠齊全的現實下提出的一種確定道路系統內務車型時間價值的較為實用的新方法；對我國公路收費政策的背景和理論、實踐依據及費率的各種影響因素進行重點分析；從數學的角度證明合理費率的存在性，並以最優化理論為基礎，建立在普通收費公路和擁擠路段交通調控型收費公路兩種模式下合理費率的計算模型等。
  14. 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。
  15. There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively

    計算eva ，需要估算權益的成本，並由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。
  16. Raw materials purchase is one of the major part in a company purchasing activities, the determination of purchasing time, price and quantity has directly influence on business output and profit. this article discusses how to make decision on purchase price and time by means of the present value analysis in futures purchase of raw materials, and the numerical example with data obtained from reality is used as an illustration. in addition, the decision on purchase quantity and sensitivity of inventory costs to purchase quantity are also analyzed and discussed based on the economic order quantity model. it is shown that with its logic and applicability the present value analysis method can be applied to raw material futures purchase in practice, rationalizing decision - making and saving costs

    原材料采購是企業采購工作中的主要組成部分，其采購時機、價格、數量的合理確定直接影響企業的產出效益.本文對原材料期貨采購中如何藉助于經濟現值分析方法進行價格決策和確定采購時機進行了討論，並給出了具體實際數據分析和說明.此外，還根據經濟訂購批量模型圍繞采購數量決策以及存貨成本對采購數量的敏感性進行了分析和討論.經濟現值分析方法實用性強，具有科學性，有助於期貨采購決策合理化和節約資金，可供原材料期貨實際采購所借鑒
  17. The study analyze the reason for brain drain in high - tech enterprise, and draw the conclusion that lacking the long - term incentive in wage system is the main cause for loss of human resource, so i raise the viewpoint of bringing in the stock options from foreign high - tech corp. after making a comparative analysis between china and america, and drawing on the experience of foreign counties in this regard. i make a suggestion in stock source, the option striking price in china, which are not contradictory with the existing laws and regulations in our country

    本文在對高新技術企業人力資源的流失原因進行分析的基礎上，得出目前國內薪酬設計中長期激勵不足是產生高科技企業人員流動的主要原因，從而確定了引入股票期權激勵機制的前提條件，其後，在對我國股權運作模式及股票期權激勵機制制約因素的分析基礎上，借鑒國外幾十年來實施股票期權的相對較為成熟的經驗，提出了對我國相關法律法規的一些政策性建議，同時，針對我國法律及公司治理等方面對股票運作的障礙，提出了與現行法律不相違背的股票來源、股票行權價等方面的設計，並建設性地針對高科技企業提出了團隊股票期權激勵計劃及針對高科技企業的股票期權運作方法，從而為相關部門制訂有關政策及法律法規提供了借鑒，也為高科技企業實施股票期權提供了一套基本的原則和方法。
  18. Consequencely, the analysis and assessment system of the operating state of the concrete dam was developed under the ansys development environment, and the back - analysis and the prediction of the parameters of the dam system have been done according to the operating observed data. the research work involves several aspects as follows : 1 ) a back - analysis model including the prior information and a predictive model of nonlinear time series were established ; 2 ) the analysis and assessment system of the operating state of the concrete dam was developed under the ansys development environment, in which the analysis module of the loading effects, the back - analysis module, the forecasting module of the physical parameters and the assessment module of the operating state were contained ; 3 ) according to the operating observed data, the operating state of the dam was assessed and predicted with the analysis system of the operating state, the results suggested that the dam is in basically normal operation at present

    具體工作有以下幾方面： 1 ）收集整理漫灣水電站大壩運行監測資料，並對其進行了系統分析，從觀測資料本身直觀的分析了大壩的運行狀況； 2 ）總結位移反分析的理論及方法，建立了考慮先驗信息多介質位移反分析模型，基於神經網路非線性映射功能，建立了神經網路時間序列預測模型； 3 ）以ansys軟體為平臺，開發了漫灣水電站砼重力壩運行狀態評價模塊，結合荷載效應分析、參數反演分析、參數預測分析三個模塊組成漫灣水電站砼重力壩運行狀態分析系統；實現了對漫灣水電站運行狀態的動態「反演-預測」分析； 4 ）利用漫灣水電站砼重力壩運行狀態分析系統，在漫灣大壩實測資料分析、大壩砼特性參數反分析、大壩砼彈性模量衰變規律及預測分析的基礎上，系統的分析並預測了大壩運行狀態。
  19. The internal environment of the group is evaluated by using internal factor evaluation matrix, it is considered that the group has many advantages such as powerful design ability, abundant land reserves, economics of scale etc. and many disadvantages such as limited capital, lack of professional, infirm cost control ability etc. in the thesis, the orientation of scale, grade and area, target market and target client for real estate business of the group is determined on the basis of internal and external environment analyses. swot analyzing model is constructed and quantitative strategic planning matrix is used to analyze and choose the competition strategy which modern group co. may adopted. finally, the competition strategy combination of taking differential strategy as main strategy and target concentrated strategy as auxiliary strategy is determined for real estate business of the group

    再次，分析了當代集團在房地產領域發展具備的基本條件，運用內部要素評價（ ife ）矩陣對當代集團的內部環境進行綜合評價，認為當代集團擁有設計能力強、土地儲備豐富、實現了規模經濟等優勢，同時也存在資金實力有限、專業人才不足、成本控制能力不強等劣勢，論文在內外部環境分析的基礎上，對當代集團的房地產業務規模、檔次與區域，目標市場及目標客戶群進行了定位分析，構建了當代集團房地產業務的swot分析模型，運用定量規劃評價矩陣（ qspm ）對當代集團房地產競爭戰略進行了選擇分析，確定以差異化戰略為主、重點集中戰略為輔的競爭戰略組合。
  20. Nowdays, under the pressure of agricultural manufacture mostly depend on market, and the peasants requirements becomes excessive, to enhance the efficiency of the small farmer " economy in large market, decrease the risk and indeterminacy in market bargaining, there must have a organization to be the agency inter peasants and market, the organization must delegate benefit of the peasants straightly and in deed, so construct farmer cooperative organization is. very important we can know the facts through evaluate the performance of the peasants cooperative organization history : the knowledge about cooperative and follow which guidance have some relation in the development of peasants cooperative organization ; we should choose the gradually pattern for system flux, must consider the economic behavior expect in the main body of organization - the farms

    通過對農民合作組織的歷史績效評價可以看到：對合作的認識和遵循的指導思想與農民合作組織的發展關系很大；在制度變遷道路選擇上應考慮借鑒漸進式改革之路；必須考慮參加者主體?農戶的經濟行為預期及產權結構、組織壟斷、規模等因素的影響。農民合作組織發展的必然性源於農業生產的生物性、地域分散性和生產的隨意性，同時也決定農民合作經濟組織必須具有靈活性、多樣化、可過渡性和以社區為基礎的特殊要求。從制度經濟學分析，農民合作經濟組織在降低農民外部交易成本、實現公平和效率平衡、降低風險和不確定性等方面具有經濟上的合理性，所以有進一步規范和發展的必要。
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