財務指標 的英文怎麼說

中文拼音 [cáiwùzhǐbiāo]
財務指標 英文
finance indicators
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 指 : 指構詞成分。
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 財務 : finance; financial affairs
  • 指標 : target; quota; norm; index; merit; subscript; index arm; indicatrix
  1. The intention of this part is to find the insufficiency in management of our commercial bank, espial of state - owned banks, by comparison. it is completed through the calculation of index according to the order of liquidity, security and profitability

    其次，以「三性」原則為序，運用財務指標，指數模型分析我國國有獨資商業銀行與股份制商業銀行的經營狀況，通過比較找出相應的差距和根源。
  2. So we consider five financial indexes includes stock b / p, e / p, current stock size, current stock stru and financial levge by the international tradition, then descriptive statistical test method and cross section statistical test method proved that b / p and current stock size have marked effect on the securities yield besides coefficient b. in the third chapter, the article fut forward a risk factor model, estimates yield sequences of every risk factor by weight regression, and then estimates each risk factor coefficient of different stock by time sequence regression, at last we can reckon the portfolio risk o2p and yield rp which consists n stocks

    結合國際慣例，文章考慮了股票的凈值市價比（ b p ） ，市盈率倒數（ e p ） ，流通規模（ size ） ，流通比例（ stru ）和財務杠桿（ levge ）等五個財務指標，應用描述性統計檢驗和橫截面統計檢驗等多種方法，結果表明，除系數以外，凈值市價比（ b p ）和流通規模（ size ）對證券收益率部有重要的影響。在論文的第三章，提出了一個基於多因素的風險因子模型，並用加權回歸和時間序列回歸等方法估計出了不同證券的各風險因子系數（類似於單指數模型中的系數） ，據此，即可衡量出一個包括n只股票的組合的風險_ p ~ 2和收益率r _ p 。
  3. As the fd can not take shape overnight and has longer latent period, the fd early - warning system become necessary and possible. now domestic researches on fd prefer to look for the financial ratios, which play highly significant roles in predicting fd firms. but it is not enough for establishing early - warning system and preventing occurrence of fd

    目前理論界關于財務危機預警的研究偏重於尋找最具有預測力的財務指標，這僅僅能滿足企業外部人防範財務危機的需要，而不能在企業內部真正建立防範財務危機的預警系統，從根源上防範企業財務危機的發生。
  4. In this article, our major premise focuses on the methodology of analyzing and categorizing financial indexes of a publicly traded company

    在本文中我們擬採用因子分析中主成分分析法對上市公司財務指標進行分類。
  5. In recent years, with further development of security market and establishment of modern enterprise system in china, the theory and practice of enterprise operation performance measurement have been developed greatly in china, and then more and more scholars have engaged in the research of this area, especially non - financial performance measurement and strategic performance measurement attract more people ' s attention today and so have become heated issues in theory. however, this trend cannot weaken the financial performance measurement ' s importance in an enterprise ' s inner management system. whether a shareholder or a leader of a company will not invest their capital in an enterprise which cannot bring back satisfactory financial result, noneffective financial performance measurement will surely destroy value of your firm

    近年來，隨著我國證券市場的深入發展和現代企業制度的建立，企業經營業績評價理論和實務在我國得到了很大的發展，已有越來越多的學者從事于業績評價相關問題的研究，特別是非財務業績評價和戰略業績評價越來越多地得到了人們的重視，現今已成為了理論界的熱門話題，但是，這並不能掩蓋財務性的業績評價在企業管理中的重要作用，無論是股東還是公司的領導者都不會對一個不能帶來滿意財務結果的事業投入資本，不科學的財務業績評價方式肯定會損害企業的價值，而作為指導整個企業經營的總目標和衡量企業綜合經營成果的核心財務指標的選取是否科學直接影響著整個業績評價體系的有效性。
  6. Being outdate and simplistic, the evaluation method attach too much importance to the short - term financial index, fostering the short - term success and opportunism, which will do harm to the long - term development and evolution of the enterprise

    評價方法也很單一，片面強調短期財務指標，助長企業經營管理者急功近利的思想和短期投機行為，因而不利於企業的長期發展。
  7. This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method

    本論文從兩個方面探索提高會計信息的相關性，一是對現行財務報告體系的改進，提出應改進現有報表的部分項目，並增加全面收益表等相關的報表；二是對現行財務分析方法的改進，包括對杜邦分析方法的衍展及沃爾比重分析法的修正，提出應在重視財務分析的同時加強非財務指標的分析，建立平衡記分卡，運用綜合評分法建立一套高效的績效評價體系。
  8. The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision

    本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。
  9. ( ii ) this paper makes the annals data of the listed companies in 2004 as sample, and gets earnings per share and the regression equation of the four financial indexes which have noticeable effect on it via stepwise regression method. the four financial indexes which affect earnings per share are the net asset per share, unaccommodated profit per share, quick ratio and return on assets respectively. the equation provides a

    （二） 、以河南省上市公司2004年年報數據作為樣本，應用逐步回歸方法，得到每股收益和對它有顯著影響的四個財務指標的回歸方程，影響每股收益的四個財務指標分別是:每股凈資產、每股未分配利潤、速動比率和總資產報酬率，為這些上市公司提高每股收益提供參考。
  10. Best practice in performance measurement is converging to a balanced set of measure - financial and nonfinancial, leading and lagging - with a value - based metric such as eva at the center of the performance measurement system

    評價體系一定要以eva為中心，並在財務與非財務指標間、過去和將來績效驅動間、短期定位和長期定位之間找到一種平衡。
  11. Firstly, in chapter one, the author divides the whole evolving process of financial performance measurement into four phases : cost - oriented performance measurement period, profit - oriented performance < wp = 7 > measurement period, comprehensive - investment - effectiveness - oriented performance measurement period and value - oriented performance measurement period. through the review of the evolving process, we can come to the conclusion that, whatever period an enterprise is in, it needs proper core financial index which is suitable to its management characteristics ; as its operation circumstances change, core financial index should be properly changed. and how to correctly select the core financial index which is suitable to management needs in the 21st century ' s new economy period

    首先，在本文的第一章，筆者按照不同時期企業經營業績評價的核心和重點的不同將財務業績評價方式的發展的過程劃分為的四個階段：成本業績評價時期、利潤業績評價時期、講求投資綜合效益的評價時期以及追求企業價值最大化的評價時期，通過對財務業績評價方式的歷史演進進行簡要回顧，說明任何時期的企業經營業績評價都有相適宜的核心財務指標，並且隨著經營環境的轉變，核心財務指標應當有所革新。
  12. On the basis of drawing lessons from the existing research results both at home and abroad, this paper observes the change law of the two financial indexes of nroa and croa from 1997 to 2001, studies the relations between the locations of listed companies and the m & a performance, between the structure of equity of listed companies and the m & a performance, between the industry nature of the listed companies and the m & a performance, between the type of m & a and the m & a performance, and then draws several conclusions that m & a performance is unsatisfactory on the whole, m & a performance of listed companies in eastern china is superior to that of the counterpart in middle or western china, m & a performance of listed companies that the country or the other corporations hold the most share of the listed companies is unsatisfactory on the whole, the growing or mature listed companies can achieve best m & a performance when they implement the m & a horizontally while the listed companies in declining phase may perform the conglomerate m & a the best

    在借鑒國內外已有的研究成果的基礎上，本文考察了並購上市公司從1997年到2001年五年時間內凈資產收益率和主營利潤率兩項財務指標的變化規律，研究了並購公司所在的區域與並購績效、並購公司的股權結構與並購績效、並購公司的產業性質與並購績效、並購類型與並購績效等方面的關系，得出了若干結論： 1 、並購績效從總體上來說是不理想的； 2 、東部上市公司的並購績效要優于中部和西部上市公司的並購績效； 3 、國家股或法人股是第一大股東的上市公司的並購績效不理想； 4 、處于成長性產業和成熟性產業的上市公司發生橫向並購績效最好，處于衰退性產業的上市公司發生混合併購績效最好。
  13. The forth section analyses demonstratively the effect of m & a of public company by private company, including m & a ' s benefits and operate benefits. the paper chooses the m & a cases took place in shanghai and shenzhen stock exchange ; adopting cases study method and financial index method. it concludes that some of the m & a react overly and the consistency is n ' t good, the m & a is not successful

    第四部分實證分析民營企業並購上市公司的績效，包括合併收益和經營業績兩方面，選用1998年發生在深、滬兩地股市的民營企業並購上市公司的事件為樣本，採用了事件研究法和財務指標法檢驗合併收益和經營業績的變化，通過研究發現，證券市場對並購事件存在過度反應；並購績效改善的持續性不好，並購整合併不成功。
  14. The traditional system of performance evaluation use mainly financial standards to evaluate enterprises. so it ' s still, simple and passive. it ca n ' t analyse and administer enterprises objectively and link with enterprises " strategic target

    傳統績效評價主要利用財務指標進行評價，注重對企業經營結果的反映，帶有靜止、單一、被動反映的特點，不能主動地進行分析管理，也不能與組織的戰略目標及管理手段實現有機的結合。
  15. The forth part is the empirical study on the m & a effect of listed companies. in this part, there are two aspects which consist of the empirical study on financial index and the empirical study on different m & a type

    第四部分是上市公司並購績效的實證分析，包括財務指標對公司並購績效的影響的實證分析和不同並購方式對並購績效的實證檢驗分析兩方面。
  16. Firstly, the author reviews the classical articles about early - warning models in the financial - failure field. on the basis of summarize and review these research, the author selected 18 listed companies which experienced financial failure and 18 corresponding listed companies which were in formal financial conditions as the comparative examples. after the section analysis and the single - variable discriminant analysis of the financial ratios " difference of the two groups for three years before the financial failure, the author picks out some ratios as the predication variable and establishes some multi - variable models to forecast financial failure

    本文通過對國內外財務失敗預警模型研究領域經典文獻的回顧，在對已有研究成果進行總結和評價的基礎上，筆者選取了我國上市公司中18家財務失敗的公司和18家財務正常的公司為樣本，應用剖面分析和單變量判定分析法，研究了公司財務失敗出現前3年內各年這兩類公司20個財務指標的差異，並從中選定若干指標作為預測變量，應用多元統計方法構建預測財務失敗的多變量模型。
  17. Management which relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporations. but conventional financial accounting got corporations into the environment without the zoology. its information presentation only is the operational achievement which is weighed by periods of time past and the financial position until the day of statements made

    在經濟和社會發展的今天，環境問題已成為一個經濟問題，與環境有關問題的管理，都必然涉及到資金收支，涉及到企業的財務狀況和經營成果，涉及到企業的收益和風險，而傳統的財務會計卻把企業局限於沒有生態的環境中，它所進行的信息披露只是過去一段時間以財務指標衡量的經營業績和到報表編制日為止的財務狀況。
  18. The paper is composed of four parts : part one is the analysis of southwest airlines financial performance by employing the dubang financial model after the brief introduction of industry development and company history. the rate of net income divided by equity is broken down into rate of asset, financial leverage, rate of sale margin rate and asset turnover

    本文主要從以下四方面來分析其經營策略和文化對于低成本的作用: 1 、採用杜邦財務分析方法分析美國西南航空公司的財務指標，將凈資產收益率分解到資產收益率、權益乘數、銷售收入利潤率和資產周轉率。
  19. In the first two parts, the thesis conducts comparison and ordering of financial indicators respectively for four types of institutional units in accordance with their functional classification, in addition to analyzing and describing their general conditions. in the last part, the thesis uses index analysis method, selects the analysis indicators representing respectively the financial conditions of each institution on the basis of the different financial management characteristics of the four types of institutions, in order to form different evaluation models. through calculation, it evaluates the general financial conditions of each institutions with quantitative standards

    在收支分析和資產負債分析部分，論文除對總體情況分析描述外，重點按照職能分類對四類事業單位的各項財務指標分別進行了比較和排序；在綜合分析部分，論文採用了指數分析法，根據四類單位不同的財務管理特點，分別選取了可以代表每類單位財務狀況的分析指標，形成不同的評價模型，通過計算，從量化標準上對各單位的綜合財務狀況進行了評價。
  20. The equation shows that 9 finance index have important relationship with default ratio, they are roe, debt ratio, asset turnover ratio, gross profit ratio, scale of assets, currency ratio ( [ currency + marketable securities ] / current liability ), debt structure ( current liability / total debts ), currency / daily revenues and quality of assets ( accounts receivable / total assets )

    回歸方程表明，違約率與以下9個財務指標的組合密切相關：凈資產收益率、資產負債率、總資產周轉率、毛利率、資產規模（資產總額對數） 、現金比率（現金類資產流動負債） 、債務結構（短債總額債務總額） 、日銷現比（現金與有價證券日銷售額） 、資產質量（應收賬款資產總額） 。
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