資產評估主體 的英文怎麼說
中文拼音 [zīchǎnpínggūzhǔtǐ]
資產評估主體
英文
subject of assets evaluation- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 產 : Ⅰ動詞1 (人或動物的幼體從母體中分離出來) give birth to; be delivered of; breed 2 (創造財富; 生...
- 評 : Ⅰ動詞1. (評論; 批評) comment; criticize; review 2. (評判) judge; appraise Ⅱ名詞(姓氏) a surname
- 估 : 估構詞成分。
- 體 : 體構詞成分。
- 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
- 評估 : estimate; assess; appraise
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Using the net assets per capital, the investment return rate, the t - m model, the h - m model, the single factor evaluating model which consists of the treynor index, the jensen index, the sharpe index and the square m index, we evaluate the performance of the twelve mutual funds. and we come to the following conclusions : ( 1 ) after the modification of the risk factor, our mutual funds in the recent one year outguess the market ; ( 2 ) better performance comes from the aid of the government, the improvement of the investment environment and the hard, smart work of the managers especially in the way of selecting some securities in the capital market. ( 3 ) though we make progress, there are still many problems which prevent the further development of our mutual funds such as the devise of the management fee and the characteristics of different funds, all of them divided into the subjective ones and the objective ones
通過使用投資基金單位凈資產和投資收益率指標、單因素整體績效評估模型,包括treynor指數、 jensen指數、 sharpe指數和業績的m ~ 2測度以及t - m 、 h - m模型對12隻樣本基金進行實證研究,實證研究表明: ( 1 )經過風險調整后,在最近的一年中,我國證券投資基金的業績總體上優於市場基準組合; ( 2 )基金業績的提高得益於管理層的重視、投資環境的改善和基金經理的經營,而基金經理的良好業績是通過一定的證券選擇來獲得的; ( 3 )已成為證券市場上舉足輕重力量的基金在發展過程中雖然取得了一定的成績但其進一步發展還面臨著許多問題,有主觀存在的諸如管理費率的設定、基金風格方面的問題等等,也有客觀存在的諸如證券市場現階段的不完善等等,所以,我們應該抓住《證券投資基金法》問世帶給基金業發展的契機,大力促進證券投資基金規范發展,採取各種措施做大、做優和做強基金業。This thesis consists of five parts : the exordium introduces occurrence and behavior about brand in m & a ; part one discusses the different types of the enterprise m & a and the connection to brand combination strategy ; part two introduces the brand problem, especially how the evaluation of the brand assets influences brand strategy, the brand stretch, the brand alternation and cooperation, the brand reorientation of the enterprise, etc. ; part three concludes the process and the problem of brand strategy choice after m & a ; part four discusses and analyses some cases, then summarizes the experience and shortage of the brand decision after enterprise m & a
本文一共分為五個部分:緒論部分主要討論了企業並購中的品牌問題的產生和具體表現;第一部分主要討論企業並購的不同類型及其與品牌組合策略之間的關系;第二部分介紹了企業並購中遇到的品牌問題,並著重介紹了品牌資產的評估對並購后品牌策略的影響、品牌延伸、品牌區隔與協同、品牌再定位等;第三部分歸納了並購后的企業進行品牌戰略抉擇的步驟及其要注意的問題;第四部分進行了案例的討論與分析,總結出企業並購后進行品牌決策時的經驗和不足。After considering explanations of the scenic spots and characteristics of tourists, ten planning requirements were identified : formation of guide teams, analysis of the main objects of self - guided trail explanations, consideration of resources to develop trails, determination of the interpretive themes, selection of site descriptions, writing of the plans, design of the interpretive signs, evaluation and revision of the signs, manufacture and installation of the signs, and overall evaluation of the interpretive sites
以人本主義思想與后現代主義思想為指導原則,結合旅遊景區解說資源的特性與遊客特徵,分析出自導式解說步道規劃包含組建解說隊伍,決定解說受眾,調查解說資源,確定解說主旨,決定解說細節,撰寫解說計劃,設計解說牌示,評價與修改,生產與安裝牌示,解說點評估等10個具體步驟,並對各個具體步驟進行了探討。It is mainly a distinct main part of property right ; set up the normal market system of transactions of property right, standardize the appraisal agency of inherent assets
第一、提出從明晰產權主體,建立規范的產權交易市場體系,規范國有資產評估機構三個角度來完善國企產權交易主體法律制度。The practice of managerial merger and acquisition has its own features and has progressive significance. but it also brings barriers for formation and operations in its early stage. the fairness and justness for merger and acquisition price is to be evaluated
管理者收購在我國的實踐具有鮮明的中國特色,產生了許多積極意義,也存在收購主體的創建和運作障礙,收購價格的公正性、公平性有待評估,收購資金來源受到諸多限制,收購者的行為約束面臨多方面挑戰,收購的市場基礎有待建設和完善等問題。The main research contents are as follows. 1 ) the characteristics of semi - process industry based on make - to - order are studied, which means that the purchase tune is long while the due date is short, the working procedures are successive and discontinuous. then the general structure of production system based on make - to - order mode in semi - process industry is put forward, which includes estimate of the dynamic finite resources, evaluation of the order based on rough capability balance, material requirement planning, production plan, order tracing, collection and feedback of the local data etc. they all together form an integrated and closed loop system as a whole
研究的內容主要包括: 1 )研究了半流程製造業面向訂單生產模式具有的采購期長、交貨期短和工序連續但工序間可間斷的特點,並基於此提出了適應半流程製造業面向訂單生產的系統總體結構,其主要內容包括動態有限資源能力評價、基於初能力平衡的訂單評估、物料需求計劃和生產作業計劃、以及訂單跟蹤和現場數據的採集和反饋等,它們在總體上形成了一個集成的和閉環的系統。It discusses the accounting entity of the investment funds, accounting for the estimation of fund assets, accounting for the variation of net asset, accounting for the funds profit and allocating and the disclosure of funds information
包括基金會計主體、基金資產估值、基金凈資產及其變動的會計問題、基金收益及收益分配、基金信息披露。第三部分:基金評價。The main contents of this paper are trying to establish a complete customer equity management system. this will help the business enterprise make an analysis of the profitability of customer equity, and evaluate the customer lifetime value, and use the consult to analyzes the customer equity deeply. and then, supply the theory and method for the usual business management and strategy decisions
本文主要研究內容是試圖建立一個完整的顧客資產計量與管理體系,幫助企業對顧客資產盈利能力進行分析,對顧客終身價值進行評估,並利用該結果對顧客資產管理進行深層次的分析,為企業的日常生產經營管理和戰略決策提供理論與方法支持。As to development conditions, the thesis carries on objective appraisal and localization from position, natural environment, infrastructure, tourist market, investment environment etc. then the thesis makes comprehensive quantitative appraisal for the potentiality of developing tourism resources in gansu province with the methods of analytic hierarchy process and delphi, through establishing the system of evaluation indexes, constructing appraisal model
對于開發條件,主要從區位條件、自然環境、基礎設施、客源市場、投資環境等方面,對其進行了客觀評價與定位。然後,利用層次分析法和特爾菲法,通過建立評價指標體系,構建評價模型,對甘肅省旅遊資源的開發潛力進行了綜合定量評價,並對甘肅省旅遊市場前景和旅遊資源對旅遊產業的支撐能力作出了客觀的評估。My paper, firstly builds up a logic framework in the research, that is element mechanism, concept foundation ( avs ) and theory foundation. on elements mechanism layer, the paper not only extracts three key elements, that is host, information and environment, combined with other elements, but also builds up a model of element agreement and constructs appraisal process systematical structure as well as control flow chart. on concept foundation layers, the paper
按照這一邏輯層次,本文在要素機理層面,提取評估主體、信息、環境三大關鍵要素,結合其他要素構築要素耦合圖,並依此構造資產評估的過程系統結構圖與控制流程圖;在概念層面,確立資產評估價值標準( avs )這一核心概念的內涵( fmv ) ;在理論基礎層面,首先澄清了資產評估的會計理論基礎,然後依次(第三章與第四章)介紹了基於新古典經濟學與博弈論的資產評估機理的特點。After following - up investigation and comparison, we found the trend that the credit risk comparison between the domestic evaluation methods and the foreign ones that the m ethods of foreign credit risk analysis have changed from financial ratio grading to multi - va riable and dynamic analysis based on capital market theory and computer information scie nee, but nowadays almost all banks in china evaluate credit risks by the methods of risk de gree computation which lack quantitive analysis
通過對國內外評估方法的跟蹤、比較,發現國外信用風險分析方法已經從主觀判斷分析方法和傳統的財務比率評分法轉向以多變量、依賴于資本市場理論和計算機信息科學的動態計量分析方法為主的趨勢發展。而目前我國銀行機構主要使用計算信貸風險度的方法進行信用風險評估,缺乏定量分析,衍生工具、表外資產的信用風險已及信用集中風險的評估尚屬空白,更沒有集多種技術於一體的動態量化的信用風險管理技術。Management decision is the main problem of the enterprise administration, while financial decision is the most important part of management. the object of finance decision is gathering and using funds to maximize company ? s value with the best of capital construction, minimum of financial risk and maximum earnings. asset assessment in business enterprise bases on financial analysis, which assesses to the total value of company ? s assess
本文主要運用比較分析法、趨勢分析法、比率分析法和杜邦分析法等基本財務分析方法以及資本資產定價模型和現金流量折現的方法,詳細分析了康佳集團的財務狀況,並對其整體進行價值評估和確定,透視其存在的主要問題,如抵禦市場風險能力較弱、效益大幅度波動。Then the cause and the cost - effective of asset appraisal standard setting as well as the anticipated interests of the standard setter are analyzed. the conclusions are : ( 1 ) the basic reason of the asset appraisal standard setting is the separation of the information provider from the user and many appraisal conventions at choice in the meantime ; ( 2 ) the high cost and the lack of motivation for the standard is a kind of public goods to some extent may explain why the asset appraisal standard - setting progress is so slowly in our country ; ( 3 ) the scientific and relatively feasible model is taking an ngo which entrusted by government as the standard setter, and what is more, the current competitive situation should be kept ; ( 4 ) the principle of users having priority must be insisted in standard setting, and the two standard - setting approaches : preference aggregational standard - setting approach and theory - based standard - setting approach can combine organically, that is, the standard - setting is guided with the theory based on e mpirical researches
同時以制度變遷理論和公共選擇理論為理論依據分析了資產評估準則制定的動因和成本效益以及準則制定主體的利益預期,提出了以下觀點: ( 1 )制定準則的根本原因是評估信息提供者和使用者的分離,以及評估慣例和方法的可選擇性; ( 2 )由於準則制定是有成本的,而準則從某種程度上是一種公共物品,因而準則的制定者缺乏動力去發起準則變遷,因此我國資產評估準則制定較為緩慢; ( 3 )政府委託民間機構制定準則應是較科學的也是較可行的一種模式,並且應該保留準則制定機構的競爭現狀; ( 4 )在準則制定過程中,應堅持用戶優先的原則,將兩種準則的構建方法? ?偏好集合法和理論導向法有機結合起來,即以實證的方式構建理論,用此理論來指導準則的制定。Therefore, the paper proposes that these laws and regulations should go further to be perfected, and criterions be standardized ; furthermore, in the field of asset appraisal, subjects and their legal liability, objects and their formations, judging and punishing criterions are all need to be cleared, making th e evaluating institutions take the legal liability they deserve
為此,本文提出要進一步建立健全評估行業及相關中介行業的法律、法規,系統規范資產評估準則;進一步明確資產評估法律責任主體,分清相關利益主體的法律責任范圍,明確法律責任的對象和形式,明確法律責任的認定及處罰標準,使評估機構承擔其應承擔的法律責任。Research on the psychological deviation of subjective amp; optimization in appraisal
資產評估主體的心理誤差及優化研究But under this paradigm framework, scholars mainly emphases on the theoretical and practical analysis on how appraisal hosts featured with bounded ration affect appraisal result in some links and aspects, not only lack of completed description on uncertainty, but also lack of value standard and the systematic research on the logic relationship of various elements concerning in the activity
但在這一研究範式框架下,學者們主要突出對以有限理性為特徵的資產評估主體在評估過程中影響資產評估結果準確性的環節和方面進行理論探索與實證分析,缺乏對資產評估不確定性與評估過程的完整描述,也缺乏對評估價值標準判斷及對資產評估業務中各相關要素間邏輯關系的系統研究。This paper firstly analyzes the principle of m & a from two aspects of motivation and effects, it also introduces the meaning and types of m & a based on the analyses of the theory of m & a, this paper discusses the m & a process of chinas soes, such as problem of government behavior orientation, problem of capital evaluation of enterprises, problem of laws and regulations, problem of obstacles from stock market, problem of social security, problem of blind m & a, and so on. in order to solve mese problems, is necessary to clarify the behavior criterion of government in the process of m & a build up normative capital market and finance tools, establish sound social security system, establish and consummate the relevant law system, choose the suitable type of m & a, establish and consummate the capital evaluation system and surveillant organizations for property rights trades
本文首先從企業並購的動因和並購的效應兩方面分析了企業並購的基本原理。在此基礎上總結了我國企業並購的發展歷程、特點及主要模式,分析了我國國有企業並購的內在動因及並購對生產要素重組的作用,最後從政府行為定位、資產評估、法律問題、證券市場的障礙等方面分析了企業並購中的盲目行為。最後論文認為規范政府的行為、建立規范的市場和金融工具、建立完善的社會保障體系、健全和完善相關的經濟和金融法規、建立健全資產評估機構及產權交易監督機構,是規范並購行為的必然選擇。The main bodies of this crime are medi - organizations and their clerks. the standard to decide whether an medi - organization or a clerk is the main body is that if they assume some responsibilities such as asset - evaluating, endowment - examining, verification, accountant, auditing, law - serving, attestation, notari zation and quality - checking. the common characteristic of these responsibilities is offering proving documents exclusively that have the power of public crediting in society and can make effect on the third persons " economic behaviors with professional knowledge
本罪的主體是中介組織及其人員,其界定標準是其是否承擔某些職責,如資產評估、驗資、驗證、會計、審計、法律服務、認證、公證、質量檢驗等,這些職責共同的特徵是憑借專業知識獨立提供證明文件,具有社會公信力,能對眾多的第三人的經濟行為產生廣泛影響。The purpose of appraisal here is to assert the state - owned assets and the legal benefit of other owners, according to the rules of undependable, objective, integrity and scientifically
資產評估在遵循獨立、客觀、公正、科學的操作原則前提下,既要維護國有資產的不致流失,又要維護其他產權主體的合法利益,客觀的做出企業的評估價值。The paper begins with the basic concept of appraisal regulation, definites the appraisal regulation ' s innate character, and explains essential element such as subject, object, target and means ; the next in order, passing to draw lessons from the theories of the classic economics, the text deep analyze into the necessity and the importance of appraisal regulation ; thirdly, through comparison analysis methods, and drawing lessons from advanced study result of abroad and domestic of appraisal regulation, the article studies the system ' s composing of appraisal regulation ; finally, combines the national conditions of our country, the paper sets up the appraisal regulation system frame in our country, and has probed into the research from the regulation system of government, the regulation system of independent management of industry and social regulation system three aspects
本文共分為四部分,從資產評估監管的基本概念入手,明確了資產評估監管的本質,提出了資產評估監管的主體、對象、目標和手段等基本要素;其次,運用經濟學基本原理,從理論上論證了資產評估監管的必要性和重要性;第三,運用比較分析方法,對國外資產評估監管體系進行了全面、系統的分析和歸類總結,並針對我國現狀,剖析了我國資產評估監管機制的弊端;最後,結合我國國情,構建出我國資產評估監管體系的總體框架,並從政府監管、行業自律監管和社會監管三個層面深入闡述了我國資產評估監管體系的建立,提出了一套有效的、可操作性較強的資產評估監管運行方式。分享友人