財務現實 的英文怎麼說

中文拼音 [cáiwùxiànshí]
財務現實 英文
financial reality
  • 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...
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
  • 財務 : finance; financial affairs
  • 現實 : 1. （客觀存在的事物） reality; actuality 2. （合乎客觀情況的） real; actual
  1. It is a scale of the true economic profit of a corporation. it is a tool to be used to evaluating the outstanding achievement of every corporation. it ' s ideal accord with the core of modern financial administrant - maximize of the value of dormant partner

    經過以上分析，筆者認為， eva指標比其他業績評價指標具有更多的優點，它是對一個公司真實經濟利潤的衡量，是一個可以用於評價任何公司經營業績的工具，其理念符合現代財務管理的核心-股東價值最大化。
  2. Being an insurance of finical running intensive management, it is excogitated from three aspects, namely : achievement of financial business unity, focus on systemic budget, apply fund motive management

    作為財務實施集中式管理實施的保障，論文從實現財務業務一體化、狠抓全面預算、實施資金動態管理三個方面進行了設計。
  3. At the same time, in order to get adapted to the market change, improve the competitiveness, reinforce the cohesiveness and maintain the upswing trend, cec should take effective measures, such as to accept new idea and develop the managers " awareness of competitiveness ; reform the selecting and appointing mechanism ; establish a sound compensation system ; improve consumption for the position ; break the dominance of state - owned shareholders on the stock market and improve corporate governance structure ; reinforce the financial supervision on the corporation ; make a full use of restraint effect of competitiveness and reputation mechanism ; build various " golden parachutes "

    與此同時， cec在企業經營者激勵與約束方面應採取針對性的措施，通過轉變觀念，樹立市場經濟的競爭意識和產權意識；改革企業經營者的選拔任用方式，積極推進企業經營者管理的市場化進程、建立科學合理的薪酬體系、規范職位消費，實行職位消費貨幣化、調整股權結構，實現投資主體多元化，健全公司法人治理結構、加強企業財務監控和內部制度建設、充分發揮市場競爭機制和聲譽機制對企業經營者的激勵約束作用、設計各種形式的「金色降落傘」等措施的實施，適應市場變化，提高企業核心競爭力，增強企業的凝聚力，保持事業的長盛不衰。
  4. First, it establishes a theoretical framework for commercial bank competence on the basis of extensive literature review and the integration of related theories in general and financial economics. secondly, a multilevel index system is established in this dissertation consisting of three major key elements of knowledge innovation, organization ability and basic circumstance, which solves the problem in existing competitiveness evaluation study which only concerns the current, security and profitability in banks ’ finance neglecting the comprehensiveness or dividing the hierarch of evaluation index system. thirdly, this dissertation empirical analysises the competitiveness of the china ’ s commercial bank, and bases on the actuality analysis of competitiveness of the china ’ s commercial bank and empirical research conclusion, puts forward self viewpoint to how

    然後，融入經濟學、金融學的相關理論，構建了商業銀行競爭力的理論框架;二是將構建了一個包括知識創新、組織能力和基礎環境三大商業銀行競爭力構成要素的分層次評價指標體系，解決了現有研究存在的或只評價財務表現，或只關注銀行「三性」 ，使得評價缺乏全面性的問題，並彌補了某些研究指標體系缺乏層次性的不足;三是實證研究中國商業銀行競爭力，並在對中國商業銀行現狀分析和實證結論的基礎上，對如何提升中國商業銀行競爭力提出了自己的觀點。
  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. Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies

    摘要子公司的財務控制問題日顯突出，解決的對策是：建立科學的子公司股權控制結構；加強對子公司進行授權控制；建立科學的責任預算制度；制定科學的財務報告制度；利用現代化的信息網路系統，建立經營業務結算網、會計核算網和網上銀行結算系統；完善對子公司的考核指標體系；向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計，實現對子公司的財務監督。
  7. Specifically, the financial situation of the pre - existing pension schemes, government ' s capacity to sustain the financial burden of the pension reform, the pressure from labor and pensioner groups, the determination of vital political actors to advance structural pension reforms, and the compromises necessitated by realpolitik : all these bear upon the scope and orientation of pension reform in these countries

    既有年金方案的財務狀況、政府對年金改革財務成本的負荷能力、勞工團體和年金受益者團體的壓力、政治要角推動結構性年金改革的決心、以及政治現實下的適度妥協等，都影響著這些國家年金改革的幅度與方向。
  8. In this article, the author compares dl company ' s objective rate with its sgr, and judge the type of dl company ' s objective growth rate. then, the author points out that, in order to realize the balance between the objective growth rate and sgr, dl company should increase its sgr through raising the operation efficiency and revising the finance policy. at last, the author determines the appropriate objective growth rate in 2003

    以對企業增長管理模式的理論探討為基礎，本文對dl公司2003年度的增長目標與其可持續增長率進行了詳細的分析，判斷其增長目標的類型，從提高經營效率和改變財務政策兩方面入手提高其可持續增長率，從而實現其增長目標的平衡，並最終確定了dl公司2003年度的適度目標增長率。
  9. The last section is the exploration of countermeasure of peasants " tax burden problem. in this section, the author analyzed suggestions such as agricultural tax institution reformation, local government debt problem, education institution reformation and allocating finance and truncheon power in all levels governments, foundation of low cost government. at last, the author indicated only protecting peasants " property rights by constitution and laws, can we solve the problem clearly

    正文第四部分：農民負擔問題的對策探討本部分分別從農業稅制改革、地方債務問題、教育制度改革、土地產權制度改革以及轉換政府職能、合理配置各級政府財權與事權、建立廉價政府等對策的現實可行性問題做了相關分析，最後指出只有通過運用憲法和法律保護公民的財產權利才能從根本上解決農民負擔問題。
  10. At last, this essay applies the balanced scorecard to the china construction bank ( ccb ), analyses the ccb ' s four key success factors which including financial, customer, the internal business process and the learning and growth, puts forward a framework of bsc indicators ( which could he a reference uncommercial banks ). and at the same time, the author analyses the actuality impediments of implementing bsc, and points out the tactics of conquering impediments

    文章最後對中國建設銀行運用平衡計分法進行了財務、顧客、內部流程、學習成長四個方面的關鍵成功因素分析，提出了一個可供商業銀行參考的平衡計分法指標體系框架，並分析指出了平衡計分法在我國商業銀行應用的現實障礙與突破策略。
  11. Unearned finance income

    未實現財務收益
  12. According to previous work suggesting that event interest, risk constraint, and financial constraint will affect potential attendees ’ desire to attend and their sense that it is feasible to attend, this paper makes use of the confirmatory study to establish the theory construct, and confirms it in the empirical study. the significance in theory and its implication for. 2008 beijing olympic games are proposed finally. main conclusions of this paper are : event interest and constraints fully mediated the effects of motives and background on respondents ’ sense that it was feasible for them to attend. financial constraint did affect desire to attend. the desire to socialize and eustress had direct and positive effects on interest in the event and the desire to attend the event. results suggest the value of segmented sport event marketing that appeals to both travel and fan motives. in the last, this paper, according to the results of this research and the holding experiences of the successive olympic games, from the angle of special tourism events marketing, puts forward some olympics tourism strategies, for example destination branding marketing strategy, and emphasizes some advertent problems in olympic tourism marketing works, aims to pose some rational propositions for the operation of olympics tourism marketing

    以往的研究表明事件吸引力、風險限制因素、財務限制因素都會影響潛在參與者渴望參與的程度以及對于參與可實行性的感知，基於此，本文採用驗證性研究方法，首先建立理論架構，然後在實證研究中加以驗證，並提出了研究的理論意義及對2008年北京奧運會的現實意義和啟示。本文得出的主要研究結論包括:事件吸引力和人們對于限制因素的感知程度作為中間變量完全削弱了旅遊動機和潛在參與者背景對于參與奧運會旅遊可實行性的影響;財務方面的限制因素會影響人們參與奧運會的渴望程度;渴望社交和追求勵志性對事件吸引力和人們渴望參與奧運會的程度有一個直接和積極的作用和影響。研究結果還表明作為奧運會舉辦方，應該認識到體育事件市場細分的重要性。
  13. Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )

    資產負債表以權責發生制為基礎編制，從存量的角度反映企業的財務狀況和經營成果；利潤及利潤分配表則以權責發生制編制基礎，從動量的角度反映企業財務狀況經營成果變動的原因；現金流量表又以收付實現制為編制基礎，從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量，即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤（現金及現金等價物） 。
  14. Improve the management level of coscon, meet the increasing demands in the capital market ; enhance the professional business ability, strengthen and develop the global container shipping network ; implement active sales policy ; solidify, penetrate and extend effective market ; equally develop fleet management and managing fleet, route extension and reduction ; build effective customer service system, win the market by “ high quality ” service ; bring the advantage of alliance cooperation into full play, improve the profit - making ability ; strengthen the use of information system, boost “ digital ” development ; implement the strategy of “ talent for strong business ”, train responsible company and responsible staff ; establish a complete financial and accounting system of capital operation to improve the level of financial management ; optimize the domestic and overseas management pattern, form a resultant force of the global container shipping network ; expand the scale of shipping capacity, enhance the company ' s competitive edge ; finish the transformation from sheer production operation to the double operations of capital and production, maintain the sound and stable development of business

    提高公司管治水平，滿足不斷提升的資本市場要求；增強專業化經營能力，鞏固發展全球集裝箱網路化運輸；實行積極營銷政策，鞏固、滲透和拓展有效市場；實現船隊經營與經營船隊並舉及航線擴張與退出並舉；構築有效的客戶服務體系，以「高品質」服務贏得市場；發揮聯盟合作優勢，提高盈利能力；堅持強化運用信息系統，催生「數字化」 ；實施「人才強業」戰略，打造責任公司、責任員工；建立完善資本經營財會體系，提高財務管理水平；完善海內外管理模式，形成全球集裝箱運輸營銷網路的合力；擴大公司運力規模、增強公司競爭實力；完成由單純的生產經營向資本經營和生產經營並舉的轉變，實現公司業務的健康、穩健發展。
  15. Merger & acquisition has become the effective mechanism of enterprises reorganization capitalism recontribution. the rapid development of capitalism market and the appearance of financial tools and so on, constitute great risk for m & a. the practice of m & a, shows that the risk have great influence on the achievements and development of enterprises. so, how to reduce the risk in m & a is a pressing problem

    資本市場的飛速發展，金融工具的紛紛涌現，以及企業並購行為的國際化、證券化趨勢，使企業並購本身面臨著巨大的財務風險，同時我國企業並購的實踐，也表明並購財務風險對企業業績和成長有著相當大的影響。
  16. In the final part, from the company strategy viewpoint the further discussions have made to indicate the importance of better understanding and management of information from cash flow statement an alysis. in author ' s opinion, a good understanding and management of information from the cash flow statement analysis make it possible for a company to better use and manage the cash resource, improve the conventional accounting report analysis system and prevent the false accounting information in order to achieve an effective and successful management in the company ' s operating, accounting and long term strategy

    筆者認為，通過對現金流量表的深入透徹的理論分析和實證研究，能夠全面了解和掌握作為企業經營活動血液的現金的來源和運用狀況，把企業的經營狀況、財務狀況、戰略管理狀況同企業的現金流量緊密的聯系起來，同時對于完善傳統的財務報表分析體系，防止會計信息失真以及充分發揮現金流量管理在企業管理中的重要作用都有積極意義。
  17. Furthermore, this paper concrete the beigc model in combination with the fact of china grain reserves corporation. after the detailed analyzing, this paper bring forth the instantiation of beigc model, which are developed in financial subsystem of cgc erp, and also put forward the technique it employed

    進一步，本文將beigc模型與中儲糧集團公司的具體實際相結合，對模型進行了具體的分析設計，並給出了在中儲糧集團公司erp的財務子系統中，模型的實現方法和採用的技術。
  18. The final decision of investment project feasibility on finance must depend on the profitability analysis according to the financial cashflow statement on multi - financing, due to multi - financing being the practice financial and taxation environment of project ' s operation

    由於多元籌資是項目實際運作的財務、稅務條件，投資項目的財務可行性最終結論應當依據多元籌資項目財務現金流量表所作出的盈利能力分析來決定。
  19. The main financial strategy is how to choose the investment ways, to ensure financing channel and methods, to regulate the internal financial structures based on the whole developing strategy and the actual financial situation of the private enterprises and the fully understanding of the current capital markets. the purpose is to guarantee the needs for capital in the development of the enterprise and make the best use of capital

    民營企業財務戰略的主要任務就是在對企業發展戰略和現有的資金市場充分認識的基礎上，根據企業財務的實際情況，選擇企業的投資方向，確定融資渠道和方法，調整企業內部財務結構，保證企業經營活動對資金的需要，以最佳的資金利用效果來幫助企業實現戰略目標。
  20. Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
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