china concepts stock 中文意思是什麼
china concepts stock
解釋
中國概念股-
At last, the author discussed the approach of releasing the two types of risk, pointing out that it must be the only outlet to breaking the path dependence effect and pushing the institutional bifurcation. the innovativeness of the dissertation was manifested in the following facets : first, the two heterodox paradigms were concluded after a thorough and systematical retrospect ; second, a brand - new framework was established by embracing the two paradigms ; third, the concepts of risk and financial risk, especially their information and institutional contains, were expatiated under the framework ; fourth, the characteristics of china ' s economic structure and financial structure and their theoretical meanings were well concluded ; fifth, the commercial banking systematical risk and the stock market systematical risk of china were well explored and explained, and some solutions were reached
文章創新之處主要體現在以下幾點：通過對既有文獻的廣泛深入了解，歸納出兩個可能對主流經濟學形成挑戰的經濟學研究範式；通過模型化模擬，探討了將兩個範式相互融會貫通、從而建立起具有更好解釋能力和預測能力的理論體系的可能；在上述理論體系下對風險與金融風險進行了經濟理論和經濟史理論層面上的闡釋；以上述闡釋為基礎，對我國經濟結構與金融結構特點進行了理論歸納，對我國目前的商業銀行系統風險與股票市場系統風險進行了深入剖析，並總結出可行的化解途徑。 -
China concepts stock
中國概念股 -
Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee
本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。 -
In order to maintain a sustainable sound development of the corporation bond market, we should draw upon the experience that it has been too costly for us to regulate the stock market after its development, and standardize the corporation bond market regulation prior to developing it. the paper reviews and analyzes the development of the securities market and some theories about governmental regulation, then deliberates upon the defects of the regulation of corporation bond market in china from its concepts and thinking mode. at last, the paper advocates that we should reform the regulation largely depending on the market itself and effective laws, and also impose more power on protecting the interest of investors
文章首先回顧了國內外證券市場的發展，分析了政府監管的相關理論，再從監管理念和監管方式兩方面具體分析了我國企業債券市場監管的缺陷，在分析監管理念上的缺陷時主要探討了債券市場功能認識上的偏差和維護投資者利益上的不妥當兩個方面的問題，在分析監管方式上的缺陷時則主要從政府監管主體和非政府監管主體（社會中介機構和自律組織）兩個方面來詳細闡述監管上的缺陷，最後提出在改革監管制度過程中，要重塑監管理念，把對企業債券市場的監管從原來的重融資向保護投資者利益轉變，促進政府監管走向市場化、法治化。
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