base-period value 中文意思是什麼
base-period value
解釋
基期值-
This article includes at least in the following fields : having a keen insight into the historical trace in non - balanced development of compulsory education through recalling the policy changes from yan ' an period to present compulsory education in china ; trying to find a way to the complex root in economical society, decision - making mechanism and the view of value in non - balanced development of compulsory education by analyzing the contradiction between educational supply and need embodied in non - balanced development of compulsory education on the different bedding surface ; describing the theoretical support and outside force of balanced development of compulsory education on the base of theoretical self - examination in non - balanced development of compulsory education ; putting forward a solution to the problem of present non - balanced development of compulsory education and a countermeasure and a suggestion to build itself into a balanced development by combining the our national condition
論文力圖從回顧延安時期至今我國義務教育的政策演變，洞察義務教育非均衡發展的歷史痕跡；通過分析義務教育非均衡發展所體現的教育供給與需求的矛盾在不同層次的表現，旨在探尋義務教育非均衡發展的經濟社會、政策機制、價值觀念等復雜的根源；在此基礎上，論文對我國義務教育非均衡發展進行了理論反思，闡述了義務教育均衡發展的理論支撐和外在動力，並結合我國國情，提出解決目前義務教育非均衡發展問題，進一步推進其均衡發展的對策和建議。 -
Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching
在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。 -
Since the first mutual fund was put on sale in september of 2001, the mutual fund has stepped into fast - developing period in our country. as one of the financing tools, open - end funds have the character of buying or selling fund shares anytime, which contents to the require of dynamic balance between liquidity and yield of investers in securities business. so, they had compelling achievement during the stagnant market. in the base of yinhe fund research center ’ s date about funds in china in 2005, china funds ’ net value breakthrough rmb 400 billion for the first time to rmb 417. 8 billion. open - end funds ’ size percentage to total funds ’ size in china have raise from 75 % to 81 %. in 2004, there emergence the size of rmb 10 billion stock fund which first launch. but, whether this big size fund can fit well in our capital market in general
作為一種理財工具，開放式基金以其特有的「可隨時申購與贖回」的制度安排，較好地滿足了證券市場上投資者在資金的流動性與收益性之間的動態平衡的要求。因此，在並不景氣的證券市場上，開放式基金取得了令人矚目的成績。根據銀河基金研究中心對中國基金業2005年上半年數據的統計，中國基金業凈值規模首次突破四千億大關，達到了4178億元。 -
Looking back, the notes were issued in a window of highly favorable market conditions, during a period when interest rates were close to 30 - year low. the group expects the interim high finance costs to be more than compensated for when the new industrial base becomes operational by 20062007 and begins to contribute to substantially higher profitability and shareholder value.
當新生產基地在二零零六二零零七年投產后，預期可對盈利作出重大貢獻，創造更佳股東價值，所產生的收益預計可超越短期的財務成本增幅。
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