資產評估特點 的英文怎麼說

中文拼音 [zīchǎnpínggūtèdiǎn]
資產評估特點 英文
salient features 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。
  • 特 : Ⅰ形容詞（特殊; 超出一般） particular; special; exceptional; unusual Ⅱ副詞1 （特別） especially; v...
  • 點 : Ⅰ名詞1 （液體的小滴） drop （of liquid） 2 （細小的痕跡） spot; dot; speck 3 （漢字的筆畫「、」）...
  • 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
  • 特點 : characteristic; distinguishing feature; peculiarity; trait
  1. Based on the theory of competitive strategy of michael e porter, the paper gives an introduction on the present status of china chlor - alkali industry. the five competitive forces acted on china chlor - alkali industry, the evolvement trend of the industry and competitors are fully analyzed, the opportunities and the threatens given by the evolvement trend of the industry are evaluated. in view of the advantages, disadvantages and the resources possessed by liuzhou donghua company, the competitive orientation position and the corresponding marketing strategies, i. e. marketing mix ( including product, price, place and promotion ), innovation of marketing idea and seting up bilateral - benefit marketing relation of co - op, crm and innovation of marketing organization are brought forward

    本文以邁克爾?波特的競爭戰略理論為框架，介紹了中國氯堿行業的現狀，對作用於中國氯堿行業的五種競爭作用力及行業演變趨勢和競爭對手情況進行了充分的分析，並評估了行業演變帶來的機會和威脅，針對柳州東化公司的優勢與存在的缺點及其擁有的資源，提出了企業的競爭性定位以及與之相應的營銷策略，即營銷組合策略（包括產品策略、價格策略、通路策略和促銷策略） ，創新營銷觀念並建立「雙贏」的合作營銷關系，實施crm及營銷組織創新。
  2. At first, the paper try to defines the concept of quality of valuation based on the concept of quality in modern quality management ; secondly, the quality feature of valuation is put forward based on the analyzing of quality mark of valuation ; the third, the quality standards of valuation are put forward to clarificate the fuzzy understanding on it ; the forth, the paper analyze the influence factors of quality of valuation, and analyze which factor is controllable to the valuation mechanism base on the controllable principle ; at last, a set of appraisal index of quality of valuation based on the controllable factors is put forward, moreover, the author apply the fuzzy synthetically judge method to appraise the quality of valuation

    本文首先在現代質量管理學關于質量概念的基礎上，結合資產評估的特點，對資產評估質量進行了界定；在闡述資產評估質量標志的基礎上，提出了資產評估質量的基本特徵；對資產評估質量的標準進行了分析，澄清了資產評估質量標準的模糊認識；針對我國資產評估質量現狀，分析了影響資產評估質量的因素，並運用可控性基本原理對其可控性進行分析；在對資產評估質量影響因素的可控性分析的基礎上，提出了一套資產評估質量評價指標，提出運用模糊綜合評判法對資產評估質量進行定量評價的基本方案。
  3. The dissertation is divided into four parts : the first part differentiates and analyses three concepts related to high - tech products, and introduces home and international methods of ascertaining high - tech products and their characteristics ; the second one synopsizes the traditional methods of pricing common commodities and means of evaluating immaterial assets and these methods " inapplicability contrasted to high - tech products ; the third one summarizes the main factors of affecting the high - tech products price and principles that should be followed ; the fourth one puts forward different pricing methods based on different market structures

    本文共分為四部分：第一部分主要辨析與高新技術產品相關的三個概念，並介紹了目前國內外確定高新技術產品的方法及高新技術產品的特點；第二部分對一般產品的定價方法和技術型無形資產的評估方法進行簡要的描述，並闡述了它們對高新技術產品定價的不適用性以及可借鑒之處；第三部分在第二部分的基礎上，總結出高新技術產品定價的影響因素及定價原則；第四部分在前面的基礎上提出基於各種市場結構的高新技術產品定價方法。
  4. 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。
  5. Firstly, with the guidance of system analysis, fully considering the special characteristics, this thesis analyzes the origination of social function and the separate conditions. in the process of analysis, this thesis uses followed theories : transaction cost efficiency, difference efficiency theories, assets evaluation, time value of currency, which make the analysis become more scientific and more practical

    本文首先以系統分析方法為指導，充分考慮社會職能的自身特點，分析了社會職能產生的根源和分離的條件，在分析的過程中採用交易成本理論、差別效率理論、資產評估理論、貨幣時間價值理論，使本文的分析論述富有科學性和應用價值。
  6. 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。
  7. Directing against some unreasonable practices of evaluation organizations in china at present, combined with evaluation work practices of more than ten years, requirements for strengthening preparation work before assets evaluation in power industry have been put forward, and essential factors for assets evaluation in power industry, such as capital cost, reasonable construction period, interest rate in the construction period, economic depreciation resulting from environmental protection etc., being expounded

    摘要針對當前我國評估機構的一些不合理之處，結合十多年評估工作實踐，從電力資產的特點出發，對電力資產評估要素，如資金成本、合理建設工期、建設期利率、環保因素產生的經濟性貶值等分別進行了論述。
  8. 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。
  9. Combining the traditional ways in asset evaluation and the characteristic of technical asset, the paper studied the method of technical asset evaluation

    本文在資產評估傳統的方法基礎上，結合技術資產特點對技術資產評估方法進行了研究。
  10. 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。
  11. The second part ( chapter two ) : by describing the concept and characters of h the risk ; by describing the essence and the process of the risk management ; by giving a clear definite of " the asset evaluation risk ", explaining its character, inducing the views concerning the risk categories at the same time, in the last, introducing the leading actor - " risk management of asset evaluation ", and discussing its quality and its scope

    第二部分（第二章） ：明確了風險的含義、屬性及其特徵，以此為理論基礎，指出了當前有些觀點存在的不足之處，對資產評估風險的本質、特點作了清晰的界定；通過介紹風險管理的本質、內容及操作程序，說明了「資產評估風險管理」的性質及其系統層次結構，為全文的展開做了理論鋪墊。
  12. This paper takes the example for hulunbeier league, uses qualitative and quantitative methods, probes the following problems : estimation and disposal on investment cost and running expenses of grassland construction investment project estimation of project earnings principles of project borrowings and appliances of financial appraisal indexes and financial statements. based on the above research, conclusions are as following : if previous project period is longer than that of milti - year increment herbage, fixed investment must be considered which is resulted from renewed herbage when cost is estimated ; changes of period of operating cost resulted from renewed herbage and output changes must be considered when cost being estimated ; periodical output changes of herbage not only lead to cost changes, but also changes in project incremental income and relative cost indirectly ; devising suitable project borrowings is beneficial to favorable implementation on every project ; aiming for the characters of grassland construction investment project, selecting practicable financial appraisal statements and financial indexes can make calculating of financial beneficial of grassland construction project scientifically

    本文的研究主要以呼倫貝爾盟草地建設項目為例，基於案例進行定量和比較分析，探討草地建設項目在投資成本和營運成本的估價和處理、項目收益的估價、項目籌資方案的確定原則和項目財務評價指標與評價報表應用方面的特殊問題，得出如下結論：必須在成本估價時考慮牧草的更新所導致的固定投資；在進行成本估價時必須考慮由於牧草的更新和產出變化所導致的經營成本周期性的不同；多年生牧草在產出上的周期性變化不僅會導致成本上發生變化，也會導致項目新增收入的變化和與收入相關的成本間接發生變化；設計合情合理的籌資方案，有利於保證項目中的每一個子項目順利執行；針對草地建設投資項目的特點，選擇適用的財務評價報表和財務評價指標才能更科學地測算草地建設項目的財務效益。
  13. This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value ; the first part, discussing the basic theories of the evaluation of forest asset value and its checking, and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods : namenly marketing method, income method and cost method ; the other is 《 the no. 41 of international accountant standard - agriculture 》 that its related rules point out the direction for the checking of forest asset value ; the second part, primarily discussing the four kinds of forest asset : namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ; the four part, taking the example of shifang forest ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior - economic effection. in addition, the thesis take the example of forest resource evaluating and accounting about the station ; the fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and carry out the foreground of it

    本文包括前言共有六個部分，概述如下：前言，談研究森林資產價值評估及核算的緣起；第一部分，論述森林資產價值評估及核算的理論基礎，主要包括兩方面內容：一是資產評估的基本理論，重點談了資產評估的三種最基本的方法，即市場法、收益法和成本法；二是《國際會計準則第41號? ?農業》有關規定為森林資產價值核算指明了方向;第二部分，主要論述四種森林資產，即林地資產、林木資產、森林環境、森林景觀資產的特點和評估方法;第三部分，談森林資產各科目的會計核算及會計報表的特殊性;第四部分，以什郁林場森林資產的評估情況為例，進行分析並得出結論?對森林、林木的經營管理，具有極大的外部經濟正效應，另外列舉了該場森林資產會計核算部分實例;第五部分，最後談到做好森林資產價值評估及核算還須解決的問題和其發展前景。
  14. About the problem of high - technological company human capital and appraisal method, this paper begins from the practical features of different human capital and combines with the usual assets appraisal methods and then gives the human capital appraisal model

    在高科技企業人力資本及評估方法問題中，本文從高科技企業兩大類三種人力資本的實際特點出發，結合資產評估中常用方法，定量設計了高科技企業人力資本價值評估的模型。
  15. The thesis begins from the conception of the assets valuation and assets valuation standard. then it uses the experience of american and international organize from reference. at last, combining our country ' s actual situation, it reaches some trains of thought to improve assets valuation standard ' s foundation and developmen t

    本文簡要闡述了資產評估的定義、實質、起源、發展趨勢和資產評估準則的概念，對美國專業評估執業統一準則和國際評估準則的內容體系和特點以及我國現行資產評估管理的現狀和問題作了比較全面的介紹、評價和對比分析，在此基礎上，結合我國的國情，借鑒國外的經驗，提出了完善我國資產評估管理建設的建議。
  16. All assets including reserves shall be assessed accordingly. though four assessment methods stipulated in national assets assessment management methods, no standardized specification or methods are available since it is not same as the other assets and featuring not reproducible

    雖然國務院頒布了《國有資產評估管理辦法》 ，並規定了四種資產評估辦法，但油氣儲量資產與固定資產、流動資產、無形資產和遞延資產不同，具有消耗和不可再生的特點，屬于資源性資產或遞耗性資產，國內至今尚無規范、標準和辦法。
  17. Based on the national real situations, the article analyzed the reason why bad debts came to being and what is the present situation, studied the essential elements of the bad debts " appraisal applying the basic theories and methods of assets appraisal, elaborated on the various disposing approaches in use or in discussion and valued them. meantime, in terms with the characters of different disposing approaches, the article studied the defaults existing in the present methods of the appraisal of bad debts and gave some suggestion to improve them

    本文立足於我國現實國情，在對金融不良資產的成因及現狀進行分析的基礎上，運陽資產評估的基本理論和方法對不良資產評估的基本要素進行了研究，對各種已經實施和尚處在討論中的處置方式進行了闡述和評價，同時結合金融不良資產不同處置方式的特點研究了現行不良資產評估方法上存在的缺陷，並提出了改進的思路。
  18. On the basis of the clear concept and theory of " suggestion of assets evaluation " s operating standards " enacted by our country " s national assets management bureau this essay makes a deep research and analysis on our country " s current goodwill " s concept, characteristics and value " s effects and also points out the existing problems and puts forward the goodwill " s concept of my own. on the basis of the study of the goodwill " s concept, this essay makes a study of our country " s current two major goodwill " s valuation methods and also analyses the theory basis and prerequisite on it " s applying, and moreover, this essay points out the existing problems of the approach of extra profits and put forward the improving suggestions, and also probes into fussy valuation method

    本文在充分吸收國內外商譽理論和商譽評估理論研究的基礎上，從商譽的基本含義和科學概念入手，界定了商譽的基本構成要素、特徵和分類；以價值理論和資產評估價值論為起點，分析了商譽的價值構成，商譽評估的前提、目的和存在的問題；在全面對比分析了資產評估基本方法的基礎上，對商譽評估的超額收益法和余值法進行了詳細的分析和例證，提出了兩種方法的應用原則；最後應用層次分析法和模糊數學的方法，探索性地提出了商譽的模糊評估方法，豐富了商譽評估的理論和方法。
  19. For this, this thesis sets out from characteristic of intangible assets and theoretical foundation of intangible assets valuation, studies from the normal operation of whole enterprise, and be based on the assumption of running continuously and open market, to make a objective and sound judgment of the intangible assets market value that belongs to the new high - tech enterprise using the ahp

    為此，本論文從無形資產本身的特點和無形資產評估的理論基礎出發，站在整個企業正常運作的角度，依據持續經營假設和公開市場假設，對高新技術企業所擁有的客觀存在的無形資產在正常情況下所表現的市場價值，運用層次分析法建立評估模型，對其市場價值作出客觀公允的判斷。
  20. This paper dealt with the bamboo forest managemental characteristics, types, and bamboo forest capital evaluation method, on the base of utilizing bamboo forest calculation iformula continuously, the capital evaluation calculation method of bamboo forest with managemental time limit and without idea age structure, and the example was used to conduct the formula test

    摘要闡述了竹林經營的特點、類型及竹林資產評估方法，在永續利用竹林計算公式的基礎上，推導出有經營期限的年齡結構不理想的竹林資產評估的計算方法，並用實例進行公式檢驗。
分享友人
分享到 Line

分享到臉書