performance accounting 中文意思是什麼

performance accounting 解釋
績效會計
  • performance : n. 1. 執行，實行，履行；完成；實現；償還。2. 行為，動作，行動；工作。3. 性能；特性。4. 功績；成績。5. 演奏；彈奏；演出；（馴獸等的）表演；把戲。6. 【物理學】演績。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Jevons lee, yue li and heng yue, performance, growth and earnings management, review of accounting studies, volume 11, 2006, pp305 - 334

    岳衡：大股東資金佔用和審計師監督， 《中國會計評論》 ， 2006年第1期。
  2. Interactive relationship of government performance audit and government accounting reform

    政府績效審計與政府會計改革的互動關系研究
  3. Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation

    但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。
  4. With the implementation of the sustainable development strategy, environmental performance information will be indispensable to enterprise development, performance evaluation and investment decision. however, compared with developed countries, chinese accounting reform is still in its infancy stage

    隨著我國可持續發展戰略的實施，環境信息尤其是環境績效信息將成為企業持續經營、業績評價和投資決策過程中不可或缺的重要信息。
  5. This thesis focuses on integrated billing and accounting system design for ip service, designed for isp ( internet service provider ) and ipt ( ip telephone ) services. this system, having high real - time performance, powerful security and ras ( reliability availability and service ), can realize user authentication, billing, management, accounting, reporting, settlement, and other functionalities

    該系統定位於網路運營商網際網路接入（ isp ）和ip電話（ ipt ）業務應用，實現對用戶的接入認證、計費、用戶管理、帳務，以及面向運營商的報表、結算等應用。
  6. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  7. The motives for deliberately fraudulent accounting information include seeking personal profits, deceiving the general investors, acquiring loans deceptively, meeting performance indicators, and evading or lightening taxes

    故意製造虛假會計信息的動機有：謀私利、欺騙投資者、騙取貸款、應付業績考核、逃稅、避稅等。
  8. Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms. furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it. although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience

    最後根據科學的全面預算管理和優秀的業績評價系統（ pms ）是有效實施控制會計系統的保障這一原理，重新構造了廣東電信公司的預算管理方法和pms系統，在pms系統中主要運用了平衡計分卡（ bs ） ，並給出了綜合評價指標量化的方法。
  9. Dissatisfaction with traditional accounting - based performance measures has gained value - based alternatives great popularity in western corporate internal management, among which economic value added ( eva ) is definitely the most prominent. in china, eva concept has now begun to attract considerable attention both theoretically and professionally, but the research findings are relatively limited as to the usefulness of eva in china

    該方法以股東價值最大化為公司目標函數，考慮了權益資本成本，並且對會計體系中不合理的部分進行了必要的調整，克服了傳統指標的一些缺陷，從而更準確地反映公司的價值創造能力和經濟效率。
  10. Responsibility accounting is a system for evaluating the performance of each re ? sponsibility center and its manager

    責任會計是衡量每一個責任中心及其管理人員業績的評價系統。
  11. The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years

    本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。
  12. In recent years, the world of accounting has been researching on the performance appraisal

    近年，會計界對公司績效評價的研究逐步升溫，並取得了初步成果。
  13. This dissertation makes designation and research on the executive incentive pay schemes from a new point. the dissertation, firstly, presents us with the economic implication of eva, the calculation of eva and accounting adjustment ; then deeply analyzes the key techniques and advantages of the application of the executive incentive pay schemes based on eva, such as the eva incentive mechanism, the analysis of value drive factors and performance pyramid model, bsc performance evaluation and integrated performance evaluation systems based on eva ; thirdly, designs the executive incentive pay schemes based on eva which conform to our national reality and are feasible in the light of the main problems of the executive incentive pay schemes such as executive bonus scheme and executive phantom stock option plan ; finally, puts forward the macro and micro environmental requires and suggestions and the prospect of application of the executive incentive pay schemes based on eva

    本文在介紹了eva的經濟涵義、 eva指標的計算及其會計調整基礎上，通過實例進行了演示；深入分析了將eva運用於經營者激勵報酬計劃的關鍵技術及其優點，如eva激勵機制、 eva價值動因分析與業績金字塔模型、 bsc業績評價、基於eva的經營者綜合業績評價體系等；針對目前我國經營者激勵性報酬計劃存在的主要問題，設計了符合我國現實情況、切實可行的基於eva的經營者激勵報酬計劃，該計劃主要由兩個部分組成：作為遞延報酬計劃的經營者紅利計劃和作為長期報酬計劃的經營者虛擬股票期權；在對實際案例分析的基礎上，提出了基於eva經營者激勵報酬計劃在我國運行的宏、微觀環境要求及建議和運用展望。
  14. From a departure point of empirical study on the effect of cross - border mergers and acquisitions ( m & as ) on the performance of target firms, this article follows the traditional research pattern, which first reviews the extant empirical researches in this field then introduces the characteristics of foreign acquisitions in china as well as its economic effect. following is the theoretical explanation of the mechanism behind the effect of cross - border m & as on the performance of target firms from the views of fdi, corporate strategy and corporate governance. finally, this article employs the standard event study methodology as well as accounting data analysis to examine the short - term wealth effect and long - term performance of chinese target firms

    本文以外資並購對我國目標公司績效的影響為研究出發點進行實證分析，依據傳統的研究思路，首先對現有的經典文獻做了一個簡要的回顧，然後介紹了外資並購我國企業的特點和其經濟效應，接著從國際直接投資、公司戰略、公司治理這三個角度對跨國並購提高目標公司績效的機理進行了分析，為目標公司績效的提高提供了理論依據，最後本文利用標準事件研究法和會計指標法計算出公司的績效指標?累積超額收益率（ car ） 、平均每股收益和平均凈資產收益率，分別從短期和長期分析了我國目標公司的績效。
  15. In the theoretical aspect, performance analytical model of was proposed, in which allowances were made to allow for variable cross - sectional area, include the heat release of chemical reaction, and allow for mass addition. software was generated, and performance of rocket ejector was analyzed accounting for heat release location, flow parameters and structural configuration

    在理論方面，建立了引射火箭模態的性能分析模型，該模型考慮了化學反應放熱、加質和變幾何截面的影響；編寫了相應的軟體，並結合放熱位置、流動參數和發動機結構進行了引射火箭的概念設計。
  16. It evaluates performance of organizations from every aspects and considers the needs of long - term benefit & short - term benefit, accounting base & market base, financial base & non - financial base, absolute indexes & relative indexes

    兼顧了組織的長期利益和短期利益，結合指標的會計基礎和市場基礎、財務基礎和非財務基礎，既包含絕對指標，也涉及相對指標，從各個角度全面考察組織的績效。
  17. This paper starts form the study of characteristics and applying situations of activity - based responsibility accounting, and then delves into the build of activity - based responsibility centers, activity - based responsibility budgeting, the control of activity - based responsibility budgeting and activity - based performance measure

    本文以研究基於作業的責任會計的特點和適用條件為起點，詳細研究了基於作業的責任中心的建立，基於作業的責任預算，基於作業的責任預算執行的控制，基於作業的業績評價。
  18. It can construct a reference path with lowest danger for the uav ( unmanned aerial vehicle ) by accounting for some aircraft performance characteristics, the mission goals, the threat information and the terrain information. this paper puts emphasis on the study of path planning algorithms and the analysis of uav missions. the main contributions are summarized as follows : ( 1 ) the threat environment, mainly as the radar threat, is studied and the detection probability of the aircraft is analyzed

    本論文主要根據無人機的作戰任務方式進行了航路規劃研究，包括攻擊航路和偵察監視任務航路，具體內容包括以下幾個方面： （ 1 ）本論文分析了威脅空間的威脅計算問題，對飛行器探測概率進行定量化的研究，根據恆虛警處理技術對雷達探測概率計算方法進行了總結，說明了計算單部雷達探測概率問題的方法，在此基礎上對雷達網的探測概率計算進行了討論，提出了相對于距離的探測概率求解方法和思路，用於攻擊航路規劃中的威脅計算。
  19. The tingjing group is in putting into effect the course of mrpii system, a mrpii does not only regard one set of software to come to popularize and is regarding a management model to recommend ; by way of mrpii system and computer network, each department and post can be covered by the system on universal ground a staff can get any information that relates with oneself vocational work by way of the cross - domain communication at any time, gain the various policy decision supports of real time quantification, carrying on operation process imitates, not only can quicken the rate of progress planning the work such as formulation and cost accounting etc greatly, and still economize that the report form and data shortened whole vocational work period in the delay that the difference function circulated between the department, and retrenched the personnel of work, and raise the efficiency managing work conquer the solid foundation for business process reengineering ( bpr ), takes mrpii as the foundation, bpr has been in progress in the company and builded performance " s evaluation system

    引入mrp管理系統是提高管理水平的一個有效途徑。天健集團在實施mrp系統的過程中，不是把mrp僅僅作為一套軟體來推廣而是作為一個管理模式來引進的；通過mrp系統和計算機網路，各部門和崗位可以普遍地被系統覆蓋，員工通過網路隨時可以得到與自己業務有關的任何信息，取得實時量化的各種決策支持，進行業務流程模擬，不僅可以大大加速了計劃制訂、成本核算等工作的進度，還節省了報表、數據在不同職能部門之間流通的延誤，縮短了整個業務周期，精簡了事務性的人員，提高了管理工作的效率。還為實現組織的扁平化提供了條件，為流程重組打下了堅實的基礎。
  20. Moreover, recent literature in management accounting strongly argues the performance measures must be linked to the strategies and actions of a firm. the survey finds there is no difference between the two strategic types ( prospector, defender ) of firms with respect their ratings of the relative importance of financial versus nonfinancial measures for the purposes of decision making. more than half firms rated financial and nonfinancial measures as equally important for short and / or long - term decision making

    然而，從我們對中國電子行業的38家企業的問卷調查結果來看，企業規模（包括員工人數、銷售收入和層級個數）大小與非財務指標的使用沒有顯著的相關關系;對于企業的長、短期決策而言，財務或非財務指標的相對重要性有略微的差異，不同的戰略類型與財務和非財務業績評價指標的相對重要性之間沒有相關關系，半數以上的問卷認為在長期目標和短期目標的實現上，財務和非財務業績評價指標同等重要;戰略類型與非財務業績評價指標的使用沒有明顯的相關關系。
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