theoretical cost standards 中文意思是什麼
theoretical cost standards
解釋
理論成本標準- theoretical : adj. 1. 理論（上）的，學理上的 （opp. applied）。2. 假設（性）的；純理論的，推理的。3. 空論的 （opp. practical）。adv. -ly
- cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
- standards : 標準,規程
-
This thesis adopts empirical research methods, with changjiang communication navigation bureau as a study object, under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication, researching the method of investigating the budget ration standards of over - water commonweal communication institutions. the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget
本文採用實證研究的方法，以長江通信導航局為研究對象，在公共財政理論的指導下，運用零基預算和作業成本法的基本思想，研究了水上公益通信單位預算定額標準的測定方法，通過追溯「必要費用成因鏈」來測定各項費用定額標準和根據非公益性通信與公益性通信實際發生時間來分攤共同費用的思想，研究的成果對水上公益通信單位編制預算具有重要的理論和實踐意義。 -
In the thesis, first, with the view to new institutional economics, the author researched the asset appraisal standards and deeply analyzed its character, function, making and etc. second, the author made a theory model of demand - supply, and then analyzed the affect factors on the demand and supply of assets appraisal standards so to find the reason of its imbalance. after that, the author studied the cost and profit of the making of assets appraisal standards as well as many affect factors, so that the profit will be the most on the conditions of fixing cost. at last, on the basis of theoretical analysis, the author brought forward some suggestive conclusion such as : reasonable location of standards making ; the process of making should be full played ; choose the china appraisal society as the organization of making the assets appraisal standards through the comparing of many institution of standards making ; consult to the foreign assets appraisal standards so as to lower the cost of standards making ; streng then the theoretical preparation of assets appraisal ; standards making should be in a long run ; making standards as early as ; strengthen teaching on standards ; attach importance to macro - environment analyzing
本文從新制度經濟學角度研究資產評估準則，對資產評估準則的性質、功能及制定等進行了深入分析；通過構建供需分析理論模型，對影響資產評估準則的需求和供給的因素進行系統分析，剖析資產評估準則供需不平衡的成因；對資產評估準則制定的成本收益進行研究，全面分析影響成本和收益的諸多要素，達到成本一定的情況下，收益相對最大；在理論分析的基礎上結合中國資產評估的宏觀環境，分析了我國宏觀環境對準則制定的影響；提出了我國資產評估準則制定的對策定位：準則制定要合理定位；制定過程要充分博弈；對準則制定機構的選擇；借鑒國外資產評估準則；加大資產評估理論準備；準則制定要有前瞻性；準則制定應有緊迫性；強化準則培訓力度；準則需明確宏觀環境分析。
分享友人