業績評價會計 的英文怎麼說

中文拼音 [yèjīpíngjiàkuàijì]
業績評價會計 英文
performance accounting
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 績 : Ⅰ動詞（把麻搓捻成線） twist hempen thread Ⅱ名詞（功業; 成果） achievement; accomplishment; merit
  • 評 : Ⅰ動詞1. （評論; 批評） comment; criticize; review 2. （評判） judge; appraise Ⅱ名詞（姓氏） a surname
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 業績 : achievement; outstanding achievement
  • 評價 : appraise; evaluate; assess; estimate; valuation
  1. Secondly, on the base of the concrete circumstance of chinese enterprises, this paper provides a hypothetic system model of influencing fostering of corporate entrepreneurship ( including system of corporate director board and management level, the character and talent of entrepreneur, corporate entrepreneurial strategy management and corporate circumstance ), and designs the evaluation index of corporate entrepreneurship and corporate performance, then does a n empirical research on the relativity between different factors which influence fostering corporate entrepreneurship, and the relativity between corporate entrepreneurship and corporate business performance

    然後，結合中國企業的實際，提出了影響公司企業家精神培育的系統理論假設模型（其中包括公司董事會與經營層結構、企業家素質、公司企業家戰略管理、公司內企業家風險創業環境四大方面） ，並設計了反映公司企業家精神的評價指標（創新與風險創業）和公司業績的評價指標，通過實證研究研究了影響公司企業家精神培育的各因素與公司企業家精神的相關性以及公司企業家精神與公司業績的相關性。
  2. 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。
  3. Accounting earnings is the key index in all accounting information, which not only reflects the past outstanding achievement, but also forecasts the growing prospect of listed companies combined with other indexes. after the publication of annual financial reporting of listed companies, investors usually evaluate the achievement of different companies by accounting earnings index when they select objects in numerous listed companies. in securities market, legislation and administration institutions value and supervise the whole course from coming into the market to exiting from the stock market by earnings index. recognition of the stock listed company, the confirmation of issuing price, absorbing new capital from market, st and pt, which have osculation connections with earnings index

    另一方面，在實踐中，會計盈餘指標業是應用頻率非常高的財務要素，證券分析師和投資者大多會採用這一指標來評價不同公司間的業績，並預測其未來的發展前景。而在證券市場的監管上，立法、行政機構也是廣泛使用會計盈餘指標對公司從招股上市到摘牌下市的全過程進行評價和監督，其中股份上市公司的認定、上市發行價格的確定、上市公司的再融資、股票交易的特別處理、暫停上市和摘牌等都與盈餘指標有密切的聯系。
  4. 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。
  5. So this paper aims to find an efficiency performance evaluation standard which can inspirit managers devoting themselves to technology innovation. eva ( economic value added ) is a performance evaluation system which was invented by stern stewart co

    業績評價指標是企業經營的指揮棒，它會通過激勵體系直接影響公司管理者和員工的行為，進而關繫到公司的宗旨、發展方向和戰略設計。
  6. 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。
  7. The traditional evaluation system of company performance is based on the financial data and focuses on the financial evaluation such as return on investment, earning per share and so on

    傳統的企業效績評價系統建立在會計數據的基礎上，以財務評價為主，如投資回報率、每股收益率等。
  8. 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。
  9. Second, appropriate the actual eva in a given period. the actual eva minus objectives will leave the result if managers meet the target or not. performance management system is a process of establishing performance appraisals and evaluating performance in order to monitor and motivate firm agents

    董事會計算出經理人在報告期內實際實現的經濟增加值后，與事先確定的eva預算數作比較，確定差異，以便對經理人業績狀況作出客觀、公正的最終評價。
  10. Corporate governance describes all the influences affecting the institutional processes, including those for appointing the controllers and / or regulators, involved in organizing the production and sale of goods and services. therefore, the author tries to use comparison, demonstration and economy analyses means to approach the legal problems on corporate governance

    公司治理是一個從法律學、經濟學、財務學、會計學，甚至政治學與社會學等多元角度來探討公司企業組織運作，以及各種利害關系人之間的互動並評估其績效，同時也是透過市場機制與法律規范等制度因素，提升公司企業的營運績效與股東價值。
  11. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
  12. The main body of the article is the aggregate planning of escm. lt is from the beginning to the ending, up to ten steps. in every step the article submits corresponding method and countermeasure. according to the principal that theory connects with practice, the article try to analyze two classic cases. one is the multinational corporation - dell, which direction mode embodies the outstanding advantages of escm

    文章的主體部分是電子供應鏈的總體設計，以一定的視角和原則，將企業電子供應鏈從最初的分析市場競爭環境、識別市場機會開始，到最後績效評價、反饋和學習，總共劃分了十個步驟，並且在每一步驟中分別提出了相應的實施技術方法和對策。
  13. Performance evaluation to the enterprises is the practice of theory method in economic area. it is the science, which is on the basis of accountancy and finance management, analyzes the process of enterprises management founded on the econometric theories and modern analysis technology, reflects the enterprises " realistic situation and predicts the future development

    企業績效評價是評價理論方法在經濟領域的具體應用，它是在會計學和財務管理的基礎上，運用計量經濟學原理和現代分析技術而建立起來的剖析企業經營過程，真實反映企業現實狀況，預測未來發展前景的一門科學。
  14. Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. for example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose

    因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業
  15. These concepts of responsibility accounting are very important since they assist in defining a manager ' s sphere of responsibili ? ty and also in determining how performance will be evaluated

    責任會計的這些概念非常重要，因為他們將有助於確定管理者的責任范圍，也將決定對他們的業績如何評價。
  16. By analyzing how accounting information acts upon the compensation of managerial incentive contracts, this author holds that accounting information can be employed to evaluate and compensate managerial efforts, and then further explores approaches to performance measurement, the importance and limitations of the relative performance evaluation ( rpe )

    通過對會計信息在管理者報酬激勵契約中作用方式的研究，提出根據會計信息可以評價和激勵管理者努力工作，並進一步探討如何更好地選擇業績衡量方法及相對業績評價（ rpe ）的重要作用及缺陷。
  17. Constructing sustained development strategic performance appraisal system and the compensation contract of basic salary plus risk revenue plus stock options as a whole and placing the performance appraisal of board of directors on the agenda are our managerial accounting method innovations based on corporate governance

    構建可持續發展的戰略業績評價體系和基薪+風險收入+股票期權三位一體的報酬契約，以及把董事會業績評價提上議事日程，是我們進行的基於公司治理層面的管理會計方法創新。
  18. Given that corporate management can chose different accounting policies within legal framework, a company ' s book earnings are prone to be adjusted or rigged by its top executives, which may mislead investors in assessing the company ' s real return

    由於相關的會計準則為企業經營者留有較大的會計政策選擇空間，這使得公司的賬面盈餘及其增長較容易受到經營者的主觀控制。因此，如果投資者依靠以會計利潤指標為主的業績評價體系來衡量公司的盈利能力，他們就難免會被誤導。
  19. The thesis is focused on the theory and standardizing development of agricultural policy - based finance ( apbf ) and the problem of the agricultural policy - based finance of china with the methodology of positive analysis. the objects of the study are that ( 1 ) the main problem of the agricultural policy - based finance of china lies that its performance is not consistent with the standard ; ( 2 ) from the analyses of the information economics theory and the poor - quality agriculture and the relation between the reform of our finance and the apbf, the theoretical basis and necessities of developing our apbf are revealed ; ( 3 ) in the developing process of our apbf, we can see that apbf and its performance do exist in national economy, especially in agriculture and agricultural economy ; ( 4 ) compared with foreign institutions of apbf, the status quo, problem and its cause and influence of apbf of china are examined, and then the countermeasures are put forward

    本論文是關于農業政策性金融理論及規范發展中國農業政策性金融的實證研究：通過系統探討農業政策性金融理論，比較國外農業政策性金融活動，揭示了發展中國農業政策性金融的理論依據；通過考察中國農業政策性金融的發展歷史，對中國農業政策性金融的產生、發展、現狀及其運作不規范的問題、原因和影響進行了實證分析；研究了在社會主義市場經濟體制建立過程中發展中國農業政策性金融的組織模式、功能作用、經營機制、業績評價、監管機制、發展戰略等方面的問題；提出了中國農業政策性金融的組織模式改造、資金籌措運用、業務范圍調整、監管體系設計、法律制度規范、發展趨勢預測的構想和政策建議。
  20. After discussing traditional compensation incentive system, the application of eva to compensation incentive system is expounded systematically, including the calculation of bonus amount, bonus bank and leveraged stock option. as compared with traditional measures, the advantages of eva system are analyzed. moreover, several major problems which should be paid attention to are brought forward, such as the confirmation of capital cost, the validity of accounting adjustments, and the actual effect to prevent from income manipulation

    首先，本文概括了傳統業績評價方法的演進，並分析了其存在主要弊端，進而揭示了傳統業績評價方法的兩大改進和發展方向，即財務指標和非財務指標的創新；其次，全面介紹和分析了經濟增加值（ eva ）業績評價體系的理論框架，包括eva的理論淵源、基本原理以及eva對公認會計原則（ gaap ）的調整，著重探討eva在薪酬激勵制度方面的應用、 eva價值驅動的實施方案及其應注意的問題，說明了eva業績評價體系所具有的優點。
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