財務經營綜合 的英文怎麼說

中文拼音 [cáiwùjīngyíngzōnggě]
財務經營綜合 英文
focus financial and operations combined uniform single report
  • 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...
  • 經 : 經動詞[紡織] （把紡好的紗或線梳整成經紗或經線） warp
  • 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...
  • 綜 : 綜名詞[紡織] （織布機上使 經線交錯著上下分開以便梭子通過的裝置; 綜片） heddle; heald
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  • 財務 : finance; financial affairs
  • 經營 : manage; operate; run; engage in
  • 綜合 : 1 （歸在一起; 聯合成一個統一的整體） synthesize 2 （不同種類、不同性質的事物組合在一起） syntheti...
  1. The agiotage adopts the service mode that " the passway is made " at the beginning of market development, such traditional operation mode has caused the tradesman of the behavior in securities trader ' s seller ' s market, weakness that this kind of traditional, regular, single operation mode caused securities trader ' s profit to be with single mode too at the same time, the income curve correlate with height of general trend of market development, exist and deviate from with investors " interests too on the value orientations

    本文通過探索我國證券經紀業務的發展歷史和趨勢，得出最根本的結論是營業部轉型是必然，變「坐商」為「行商」 ，由「單一通道服務」向「綜合理財營銷服務」變革是轉型的核心所在。東北證券江陰營業部作為傳統服務模式的代表，本文詳細闡述了營業部結合自身實際應該採取的轉型策略及轉型后營銷策略，為指導營業部經營機制改革提供了系統的解決方案。
  2. Under the strategic m & as, the merging company can identify significant features of the target company, therefore lessen the circumscription of search ; after completion of first selection of target company, the merging company should analyze its fundamental information carefully ; moreover, as open messages of listed - company, financial statements should be analyzed carefully too. though principal components analysis the merging company can evaluate the operating result of the target company so synthetically as to master its operating condition precisely

    在戰略性並購中，主並公司可以利用logistic模型識別出目標公司的顯著性特徵，從而縮小搜索范圍；完成目標公司的初選后，對其基本情況作詳實的分析，此外，財務報表作為上市公司對外公開的資料，也作了重點分析；利用主成份評價方法可對目標公司經營業績進行綜合評價，更能準確地掌握其經營狀況。
  3. After entry of wto, there are still many maladjustments in guangxi ' s seed industry, such as the weak foundation of sees industry development ; the unformed market of the seed industry for fair competition ; small - scale seed enterprises ; no systematic connection among the cultivation, breeding and marketing ; lower qualification of staff who work in the seed industry and with weak sense of laws, and lack of the knowledge in operating experiences in the international market and trade etc. yet the un - efficiency system, unclear property right in enterprises, the lack of an effective mechanism to promote the rational use of resources in the seed industry and the lack of such concept as " the government creates environment and enterprises create fortune " are the deep - seated causes of the problems in guangxi ' s seed industry. therefore, the key points for promoting development of guangxi ' s seed industry under the wto framework are to focus on the promotion of the developing capability of seeds " integrated products, constantly deepen reforms, to adjust various relevant factors in the system of the seed industry which is inconsistent with each other, and to establish a new - pattern system with evident characteristics of the time spirit in order to meet the requirements of the market economy. hereinto, the specific strategies and measures for promotion of guangxi ' s seed industry development under the wto framework include kee ping up reform and innovation of the system of the seed industry, executing of non - nationalization reform in state - owned seed enterprises, formulating and executing relevant supporting policies, the improving the legal system in the seed industry, increasing public financial support on the seed industry, promoting the integration of cultivation, breeding and marketing, strengthening human resource development, developing the main body of the seed industry ' s market and making proper conditions for the functions of seed associations in the seed industry development etc

    研究結果認為：發展種子產業應該把著眼點放在促進種子整體產品的開發上；種子產業的發展依賴于能充分發揮整體功能的新型種業體系的構建，而目前廣西種業體系中的品種選育、種子生產加工、種子經營以及政府管理、公共支持和社會服務六個主要組成部分都存在明顯的缺陷與不足；廣西種子企業綜合競爭力總體處于較弱水平；面對wto ，廣西種子產業仍有諸多的不適應，突出表現在產業發展基礎薄弱、尚未形成可以公平競爭的種業市場、種子企業規模小、育繁銷脫節、種業人才素質不高、種子企業法律意識淡薄、國際市場運作經驗和國際貿易知識不足等多個方面，而體制不順、企業產權不明晰、缺乏促進種業資源合理流動的有效機制以及「政府創造環境，企業創造財富」的正確理念正是導致目前廣西種子產業不能適應入世需要的深層次原因；因此，以提升種子整體產品開發能力為核心，不斷深化改革，調整種業體系中不相協調的各有關因素，構建起符合市場經濟體制要求的具有鮮明時代特徵的新型種業體系，是wto框架下加快廣西種子產業發展必須堅持的指導思想；其中，加快種業體制改革和創新、實施對國有種子企業的非國有化改造、制訂落實有關扶持政策、完善種子法律法規體系、加大公共財政對種子產業的支持力度、推進育繁銷一體化的形成、加強人才培養與引進、壯大種業市場主體、實行重點突破戰略、發揮種子行業協會作用等等，都是wto框架下加快廣西種子產業發展應該採取的具體對策措施。
  4. 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。
  5. 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。
  6. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  7. For the case of the north china power grid ( as follower omitted " ncpg " ), discusses these focus question as " ncpg fund dispatching ", " ncpg e - bank ", provides conflict settlement to fund budget and center control by new financial method, computer and internet high - tech skill. the thesis suggests do fund control in all directions, link invest - collect flow with financial fund management together, all fund affairs relatively included in " ncpg fund dispatching ". as a goal, thesis hopes to make fund flow, mass flow and information flow as a line, control fund real time, and realize the enterprise resource planning

    文章針對電網的特徵和區域電力公司財務管理體制特點，對電網經營企業的投資管理和籌資管理作了較為詳細的回顧和分析，並結合當前資金管理中的「現金調度」 、 「網上銀行」等熱點話題，以華北電力集團公司為例進行了案例分析，對電網經營企業強化現金調度管理，積極穩妥地開展「網上銀行」業務，提出了思路和建議，初步解決了實際工作中電網經營企業資金集中管理的矛盾；同時，還大力倡導以金融手段創新推動和促進企業資金管理創新，提出了運用計算機、網路等高科技手段，開展資金管理的橫向和縱向調度，把投資、籌資等與資金管理相關的業務環節，納入到資金的綜合調度中來，逐步達到資金流、物流、信息流三流合一，實現資金的實時管理，從而使企業內部資源共享，實現企業資源優化。
  8. Conclusions could be drawn out through a positive analysis of some port companies : the factors that have a positive effect on the strategic target are the rate of main business return, the velocity of the assets, while the capital structure and the rate of the increase of the increase of investment have little effect, which illuminate that the port company should focus on the main business to enhance the return of net assets, it also shows that the business of the list port companies is over - concentrated, and should be diversified to lessen the operating risk ; the companies should accelerates the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital ; and result in no scale economic benefit

    本文通過對部分港口類企業進行計量分析后發現港口企業的資本結構和投資對凈資產收益率沒有顯著的影響，而港口企業收入過分集中。針對未來財務環境發生的變化，本文從戰略財務管理的角度對南京港口集團公司提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。
  9. Which illuminate that the shipping company should focus on the main business to enhance the return of net assets, it also shows that the business of the list shipping companies is over concentrated, and should be diversified to lessen the operating risk ; the companies should accelerate the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital, and result in no scale economic benefit

    本文通過對航運類上市公司進行計量分析后發現航運企業的資本結構和投資對凈資產收益率沒有顯著的影響，而航運企業收入過分集中。針對未來財務環境發生的變化，本文從財務戰略管理的角度提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。
  10. Article 132 comprehensive securities firms shall conduct their brokerage business separately from business operated on their own account. the business persons and financial accounts for one type of business shall be kept separate from those for the other type

    第一百三十二條綜合類證券公司必須將其經紀業務和自營業務分開辦理，業務人員財務帳戶均應分開，不得混合操作。
  11. 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。
  12. At last, we integrate the financial and non - financial results into the whole enterprise performance evaluation. part - four he application of expanded evaluation system

    最後，再把財務層面與非財務層面的評價結果加以綜合，就得出了企業經營業績的整體評價結論。
  13. Profitability and level of risk, and seven aspects : the adjustment of financial statements, the analysis of capital structure, the analysis of assets operation efficiency, the analysis of profitability, the analysis of debt redemption, the analysis of cash flowing and the synthetic analysis of the corporation

    接著圍繞企業價值和風險水平兩個因素，從財務報表的調整、資本結構分析、資產運營效率、盈利能力分析、償債能力分析、現金流量分析和公司綜合分析七個方面，盡量全面、客觀地闡述公司的財務狀況及經營成果。
  14. As the main surviving part after the reform of transportation industry, the pipeline bureau is facing the huge challenge and problem : the scope and domain is excessively extensive, it loaded hyper social burden, turnover of assets is very difficult, assets combination is not rational and so on. in order to amplify enterprise competitiveness, the pipeline bureau must carry on all kinds of enterprises restructure firstly, this thesis investigates the history and actuality of the pipeline bureau entity asset, explains the causes of formation, and analyses the problems on object situation of the pipeline bureau entity asset. secondly, constitutes the synthesis appraising indexes system of the enterprise, analysis the asset quality of different bureau enterprise on value situation by adopting rational financial indexes

    本論文首先對管道局存量資產現狀形成的歷史原因進行了調查研究，分析了管道局存量資產存在的問題，在實物形態上對管道局資產質量進行分析，使本文有了實證的基礎；然後是管道局企業綜合評價指標體系構建與綜合分析，先建立管道局企業綜合經營評價指標體系模型，採用近幾年局企業各類財務指標，分板塊對不同業務進行綜合評價，再結合其他方面評價結果，在價值形態上對管道局不同業務板塊的資產質量進行綜合分析；第三，設計與建構了管道局資產重組運作模式，這是論文的核心內容，針對管道局資產現狀與問題分析，結合資產重組有關理論，設計出管道局資產重組的運作模式，並指出推進管道局資產重組的措施。
  15. Enterprises manage through implementing erp, can optimize enterprise ' s institutional framework, reduce the administrative structure ; reduce enterprises and synthesize the operating cost ; strengthen the supervision of the financial affairs of all department, operation of head office ; make enterprises reach the abundant information sharing between every subsidiary, between the departments, between the enterprise and customer

    企業通過實施erp管理，能夠優化企業組織結構，減少管理層次；降低企業綜合經營成本；強化總公司對各部門財務、經營情況的監管力度；使企業內部各子公司之間、部門之間、企業與客戶之間達到充分的信息共享。
  16. There are engineering department, financial department, business and development department, equipment department and general office in the company

    公司內設工程部、財務部、經營開發部、設備科、綜合辦公室。
  17. The contents of management training courses include : marketing management, human resources management, professional manager training, enterprise life cycle, enterprise culture, service industry management criterion, power of leadership promotion, group construction, integrate management, consultant management and financial cost management

    管理培訓課程包括：營銷管理系列、人力資源管理系列、職業經理人培訓系列、企業生命周期系列、企業文化系列、服務行業管理規范系列、領導力提升系列、團隊建設系列、綜合管理系列、咨詢管理系列及財務成本管理系列等。
  18. After having investigated the comprehensive budget management status quo of several manufacturing enterprises, we lucubrate the compositive budget system model of manufacturing enterperises in cerp, this model can help us select budgeting programmes, forecast and calculat budget targets expediently, and has characteristic of flexibility, reuseability and integrateability etc. based on above, we divide the whole enterprise budget action into three parts again : operating budget, special decision - making budget and financial budget, so we can analyze the relations among all kinds of budget actions detailedly, and set up the foundation for the design and achievement of the whole compositive budget system

    在研究多家製造企業的全面預算管理現狀以後，深入研究了面向製造企業的cerp環境下的綜合預算系統模型。該模型可以根據實際情況方便地進行預算編制方案的選取和預算指標的測算，具有靈活性、可重用性、可集成性的特點。基於上述，又按照領域將企業的預算活動分為三個部分:經營預算、專項決策預算和財務預算，從而更加詳細的刻畫了各類預算之間的關系，為整個系統的設計和實現打下了基礎。
  19. All actions point toward business results ? a composite of customer, product and service, financial, and internal operational performance results, including human resource and social responsibility results

    所有活動都是以綜合經營結果為導向?顧客群、產品和服務、財務的以及內部運作的業績結果，包括人力資源和社會責任結果。
  20. The financial management focuses on enterprise " financial activities and the planning and controlling of funds. it manages the value of the enterprises and requires knowledge in many fields, the financial management nowadays has already become a comprehensive system in fund - raising, investment decision and assets management of the enterprises. it is essential in making scientific management, playing a more and more important role

    財務管理以企業財務活動為對象，對企業資金實行決策、計劃和控制，由於它是對企業生產經營過程的價值方面?資金運動進行管理，具有綜合性強、涉及面廣等特點，已成為有關企業籌資、投資、資產配置及管理的決策體系，是企業科學管理的主要依據及手段，在企業管理中扮演著越來越重要的角色。
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