比較收益表 的英文怎麼說

中文拼音 [bǐjiàoshōuyìbiǎo]
比較收益表 英文
comparative income statement
  • 比 : Ⅰ動詞1 （比較; 較量高下、 長短、距離、好壞等） compare; compete; contrast; match; emulate 2 （比...
  • 較 : Ⅰ動詞1 （比較） compare 2 [書面語] （計較） dispute Ⅱ副詞（比較） comparatively; relatively; fair...
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 比較 : 1 （對比） compare; compare with; contrast; parallel （with）; comparison; by comparison; in comp...
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  1. Therefore, in order to enhance the regulation of the offeror and the management of target company, to protect the benefits of the shareholders of target company, and to maintain the standard of the security exchange system, not only should the legislative establish the two basic principles of information transparency and equal trea tment of target company ' s shareholders, but also establish the supplementary principles of the protection of middle and small shareholders " benefits, of the forbiddance of underground transaction, of caution offer, and of anti - offer abuse

    因此，除充分披露和目標公司股東平等待遇兩項基本原則外，筆者認為，要約收購還應受保護中小股東利益、要約謹慎、禁止內幕交易及阻撓不得濫用原則的規制，以加強對收購者和目標公司管理部門的規范，保護目標公司股東的利益，維護證券市場的正常秩序。英美兩國在要約收購規制方面的規范較為完善，也做得比較成功，並具有一定的代表性。
  2. The first funds management joint venture had been set up in october this year. funds market in china is enjoying another golden time with rapid growth and enormous development potentials. in face of increasing variety of funds with differing return and risk characteristics, investors get more and more concerned about how to select the proper funds that can best cater to their investment needs and risk tolerance

    建立一個公允準確的衡量基金風險、收益表現，比較不同基金投資價值，反映基金經理和基金管理公司投資效率和管理水平的基金評價系統，已經成為維護投資者利益，保障基金業健康發展公平競爭，完善促進我國證券投資基金市場乃至整個資本市場建設的重要內容和迫切需要解決的關鍵課題。
  3. The behave and harm of insider control in state enterprise is discussed. the reason of insider control is analysed, me chain of consign and the lack of proprietor the unmatching of residual control and proceeds ; the deficiency of inspiring with manager ; the disfigurement of supervision and restriction etc are the reasons of insider control. the advice of controlling insider control is discussed from the angle of game theory, and think that big shareholders of enterprise have more power to supervise operator. in order to settle the question of insider control, the bestiring and inhibiting of manager should be consolidated. the superiority of employees in enterprise is emphasized in controlling insider control. the paper puts forward a new model to measure intrinsic value of human capital of manager, the compenhensive valuation metrix to decide the efficenncy of management and performance adjustment of human capital of manager

    這是本文研究的意義所在。本文論述了我國國有企業內部人控制問題的表現和危害，比較了我國國有企業與國外企業的內部人控制問題的差異及特點。在分析委託代理鏈冗長及所有者缺位、經營者剩餘控制權和剩餘收益權不匹配、對公司經理人員的激勵嚴重不足、監督約束機制不健全等是形成國有企業內部人控制的主要原因的基礎上，從博弈論的角度探討控制內部人控制問題的政策建議，認為股權集中的大股東有更強的動力去監督目標公司，解決內部人控制問題在於強化對經理人員的約束、激勵。
  4. So this paper tries to solve these problems through the following work : first, we select some index to valuate the close - end funds, including income, stability, risk in falling, stocks selecting ability and tuning ability, based on overseas funds valuation methods and domestic market condition ; second, we analyze the stability of all index and form two styles index, which are f and other bad stability index ; then, we form the valuation system, including two - layers index, which are p and factor score ; last, we use this system to analyze the close - end funds which came into existence before 2000 and get the final comparative result. the main intention of this paper is to create the system of valuating close - end funds in our country, which is comprehensive and objective. in my valuation system involving the period from 2000 to 2003, the funds as a whole performs inferior to the stock index

    首先，對國外理論界經典成型的、以及前沿的基金評價指標和評價方法進行了詳細的分析，並結合我國的基金市場狀況，選取了可以衡量基金收益、穩定性、下跌風險、股票選擇能力、時機選擇能力等量化指標；其次，根據我國基金分析的需要，採用了諸如基金交易價格、換手率等二級市場表現指標；然後，對這些指標進行了時間延續性分析，檢測這些指標在運用到我國基金市場時能否有效預測基金未來表現，從而形成了兩類指標：時間延續性很好的s _ p和時間延續性不好的其它所有指標；再次，在以上工作的基礎上形成了由兩個層面的指標構成的我國證券投資基金評價體系： s _ p和因子分析中綜合因子得分值；最後，選取了我國2000年1月1日前成立的23隻封閉式基金作為樣本，並同時採用上證a股與深成a股兩個基準組合進行了3年樣本期的實證分析，得出了最終的比較性評價結果。
  5. Chapter 2 research review introduces the models of ipo underpricing and long - run performance put by foreign scholars, and then puts forward the evidence of ipo underpricing and middle & long - run underperformance, finally introduces the domestic and foreign scholars " study on ipo underpricing and middle & long - run performance in chinese smes stock market. chapter 3 experiential anaysis adopts many kinds of methods to

    新股發行后交易價格的中長期走勢表現也較為為引人注意，大部分文獻研究表明股票首發上市后股價表現為長期弱勢，新股長期弱勢現象，是指首次公開發行的股票在上市后的一段時間里給其持有者帶來的收益率比其他同類型的非首次公開發行股票的收益率低。
  6. Through comparing the level of educational investment which is evaluated by the number of students at school with the level of educational income which is evaluated by population of high school and higher educational level in every 10 thousand persons, the author draws following conclusions : 1. there are salient differences in educational income at equal level of educational investment. 2. some provinces which pay more for education get fewer, while the other which pay fewer get more

    通過比較各省區以每萬人口中普通教育在校生數代表的教育投資水平和以每萬人口中高中以上文化程度人數代表的教育收益水平，結論是：在同等的教育投資水平上，不同地區教育收益水平差異顯著；教育投資與收益存在錯位，投資較少的地區收益較大，投資較大的地區收益較少。
  7. It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit

    研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。
  8. In that case, hunan telecomm could improve the synthesized competitiveness. this article adopts commercial model, choose comparative model phs wireless local loop network construction and give its technological economic analysis. through the analysis of the financial indexs, this article calculates firr, payback period of static investment, financial net present value, returns on investment, investing tax rate, etc

    本文採用商務模型，選取比較典型頗具爭議的phs 「小靈通」無線市話網路的建設進行技術經濟分析，通過對財務指標包括財務內部收益率firr 、靜態投資回收期、財務凈現值、投資利潤率、投資利稅率等指標的定性計算，對firr的敏感性進行分析，結果表明，市場與電信網路技術的緊密結合將能得到較好的收益。
  9. 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。
  10. The affect of transaction costs on the benefits of stakeholders are accepted within the range of 10. 00 % - 50. 00 %. at present, public finance is used as compensation way to environmental benefits of forest resources, but from the long - term view, market creation of environmental benefits of forest resources is a better solution, government agencies will play important roles in institutional arrangements of environmental benefits of forest resources. outstanding of the paper are the following : firstly, time factor has been included in faustmann forest resource model ; secondly, more data are used to estimate tree growth models ; thirdly, time series models of environmental benefits of watershed forest resources are estimated to show time changes of environmental benefits of forest resources ; finally, transaction costs are included with regard to compensation fee institutional arrangements

    分析結果表明：水源涵養林的環境效益顯著，與傳統的僅考慮木材效益的林業經營方式相比，考慮環境效益后將使林業生產實踐和社會福利發生變化；對水源涵養林環境效益給予小幅度的補償如2 . 00 10 . 00即能達到改善環境、提高經營者收益和社會福利的目標，補償水平提高到一定程度以後其作用效果減弱，在經濟水平較低的階段或地區可以選擇較低的補償標準，當經濟水平發展到較高程度以後，可以適當提高補償標準，逐步過渡到完全補償；考慮交易成本以後，使利益相關者的福利有所減少，交易成本幅度在補償標準的10 . 00 50 . 00的范圍內時影響相對較小；目前適合於採用公共支付體系的經濟補償方式，但從長遠來看，創建水源涵養林環境服務市場是一種比較好的補償方式，且政府在水源涵養林環境服務市場制度安排方面仍將發揮重要作用。
  11. The result shows that the demonstration is sustainable in ability of whole development. first, increase the farmers " income level and agriculture, comparative benefit through regulating and optimizing agricultural economic structure was increased. second, improve the resource & environment and ecology sustainability was improved

    結論如下： 1通過對牡丹江市持續高效農業示範區的可持續性評價，該示範區在持續發展總體能力方面是可持續的，其主要表現在：通過調整和優化農業與農村經濟結構提高了農業比較效益，促進農民收入水平的提高；資源環境與生態可持續性得到改善；農業基礎建設明顯增強；農業與農村經濟綜合發展水平明顯提高。
  12. The aim of this paper is to study the medium and long - run performance and the relative factors of the ipos ( initial public offerings ) in shanghai stock exchange market. according to the factors or models studied in this paper, some conclusions could be listed as following

    本文通過對95年以來在上海證券交易所發行上市的新股樣本的橫縱截面上比較研究，分析了中國股市二級市場上新股中長期收益的相關影響因素和市場表現。
  13. Then, this paper empirically tested the validation and predictive accuracy of different var risk management model in the domestic financial market. finally, with the analysis of modem financial risk management development trend and the current domestic financial risk management situation, this paper made a prospect for the application of this model in the construction of domestic financial risk management system. through the analysis, the main conclusions are as follows : ( l ) the traditional mean - variance model is the special example of the portfolio selection based on the var risk management model for the case that the returns of the portfolio are assumed to be normally distributed ; compared with the mean - variance model, the var risk management model is more comprehensive and accurate in the measurement of the portfolio risk, so based on the var model, the investors can allocate the asset more effectively. ( 2 ) the var risk management model can provide the timely and comprehensive risk information for the top risk manager, so it is very helpful to the improvement of total risk management efficiency. ( 3 ) based on the var model, the raroc performance valuation approach can reflect the real performance of the portfolio manager and provide the coherent standard for the allocation of risk limitation and the construction of the incentive compatibility constraint mechanism in the financial instiutions

    通過研究分析，本文主要得出如下結論： （ 1 ）傳統的markowitz均值? ?方差模型僅僅是在資產組合收益率正態分佈假設條件下基於var風險管理模型進行資產組合選擇的特例，與均值? ?方差模型中的方差風險度量方法相比， var風險管理模型能夠更全面、更貼切地衡量資產組合的風險，且基於此模型能夠更有效地進行資產配置決策； （ 2 ） var風險管理模型能夠滿足更高層次風險管理者對風險信息的需求，有助於整體風險管理效率的提高； （ 3 ）基於var風險管理模型的raroc績效評價能夠反映資產組合管理人的真實業績，從而為金融機構風險限額的分配和激勵約束機制的制定提供統一的標準； （ 4 ）國內證券市場資產組合收益率服從正態分佈的假設明顯不成立，實證檢驗表明基於資產組合收益率正態分佈假設條件下的方差? ?協方差模型對國內資產組合風險的預測存在較大的偏差，由於文中證明在收益率正態分佈假設條件下基於方差? ?協方差模型進行資產組合選擇的結果等價于markowitz的均值? ?方差模型，因此，均值? ?方差模型對國內資產組合風險的預測同樣會存在著較大的偏差，而半參數var風險管理模型則能夠取得較好的預測衡量效果； （ 5 ） var風險管理模型符合未來金融風險管理的發展趨勢，基於var風險管理模型建立內容提要風險限額內控體系、風險信息披露體系和業績評價體系，並進行金融監管，將有助於國內金融機構內部風險管理方法和外部監管技術跟上國際金融風險管理的發展潮流。
  14. The introduction part makes an explanation on the concept of the unity of title and use as well as the significance of the dissertation. the first chapter demonstrates the basic theories on the unity of title and use in the residential area and makes special illustration on the special unity of title and use in china, which lays a theoretic foundation for the whole dissertation

    該章共分七節，前六節分別對共有共用權的概念及分類、共有共用權的法律性質和特徵、共有共用權的客體、共有共用權的內容、共有共用權行使的原則、共有共用部分的管理和費用分擔、收益分配，進行了比較分析，表明筆者的觀點。
  15. In this article, we will compare different banking institutions, study an extensive literature on relationship lending, then explain the theory in the frame of neo - institutional economics systematically and with modeling demonstration. after specifying the costs, benefits and net - profit transfers, we will analyze the banks and firms " characteristics and surrounding factors subject to the participation and incentive constrains, finally draw our conclusion that : lending behaviors between banks and firms are diverse and always affected by the two parts " bargaining power, social environment or their cognition to the relation. we comment that smes and banks develop relationship lending which is prone to satisfy the participation and incentive constrains, and that relationship lending should be a feasible way of smes " financing

    本文將通過對各國銀企關系制度進行比較，就關系貸款命題對文獻進行廣泛調研，在新制度經濟學的分析框架下進行系統規范的理論闡述和模型證明，列舉關系貸款的預期收益、成本內容，對凈剩餘的租金轉移進行分析，在此基礎上研究使關系貸款滿足參與約束與激勵相容約束的銀行和企業特徵、制度環境因素，得出結論：各國市場環境下，銀行與企業之間的關系型融資有不同的表現形式，信貸行為受到銀企雙方談判地位、主觀認識的影響以及社會信用、經濟條件、制度背景等客觀環境的制約；中小企業和中小銀行之間的關系貸款安排易於滿足合約雙方的參與約束和激勵相容約束，不失為中小企業融資的一條可行途徑。
  16. The thesis bases on the asumption that chinese urban residents income distribution gap growth in the institution transition, according to income distribution by labor and production resources altogether and let it be the base of theory analysis, i apply normative and positive economics methods to analysis chinese urban residents income facts systematicaly and hope to set up a theory analysis model that bases on the two distribution means about urban residents income distribution gap under socialist market economy system. my basic methods is : firstly i abstractly analysis the different issues on residents income distribution of per main economics school in different development stages, after i apply institution change theory on analysing different revenue collectivity redivising and reuniting and which introduces different revenue distribution fact : again i research chinese urban residents size income distribution gap by positive analysis, at the same time i propose to discuss the general causes and special causes ; at the end, i have the thought about the theory of urban residents size income distribution in system transition and macroeconomic management policy. under the path, the thesis can be divided into 5 parts

    本文立足於體制過渡時期我國城鎮居民收入分配差距擴大這一假說，以按勞分配和按生產要素分配相結合為分析的理論基礎，運用規范分析和實證分析的方法，對過渡時期我國城鎮居民分配狀況進行了系統和比較深入的分析，希望構建一個在社會主義市場經濟體制下，以兩種分配方式相結合為基礎的有關城鎮居民收入分配差距的一個理論框架。分析的基本思路:首先從理論史的角度對社會經濟不同發展階段各主要經濟學流派關于居民規模收入分配的理論觀點進行概括性評析，然後運用制度變遷理論分析我國體制過渡時期各個利益集團的分化整合所導致的利益分配格局的變化及其特徵表現;然後，再對中國城鎮居民規模收入分配差距進行實證分析，並探討差距形成的一般原因和特殊原因;最後，對我國體制過渡時期城鎮居民規模收入差距和我國的宏觀調控和管理的政策理論提出自己的一些思考和建議。沿著這一思路，將全文分為五個部分進行分析。
  17. We research the stability of the three - factor model by using chow test and research the coefficient stationary by using unit root test, and forecast the coefficient of the model using arma 、 garch model. the results show that the model is instability in the long run, most coefficient is non - stationary, and we can preferably forecast the coefficient by using the arma 、 garch model. in the process of designing strategic investment portfolios and the strategic risk budgeting prevailing in resently which in order to control investment risk, the investors generally structure their portfolios in different industries

    模型回歸系數是測度投資對象系統風險的重要指標，我們利用chow檢驗對證券收益三因素模型結構的穩定性進行了分析研究，用adf檢驗對模型的三個回歸系數的穩定性進行了實證分析，採用arma和garch模型對回歸系數的預測能力進行了研究，結果表明組合三因素模型結構不穩定，但短期比長期結構穩定性要高;大部分組合回歸系數時序穩定性較差，同時arma和garch模型對每個回歸系數時間序列進行預測顯示有較好的預測能力。
  18. 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
  19. This paper takes the example for hulunbeier league, uses qualitative and quantitative methods, probes the following problems : estimation and disposal on investment cost and running expenses of grassland construction investment project estimation of project earnings principles of project borrowings and appliances of financial appraisal indexes and financial statements. based on the above research, conclusions are as following : if previous project period is longer than that of milti - year increment herbage, fixed investment must be considered which is resulted from renewed herbage when cost is estimated ; changes of period of operating cost resulted from renewed herbage and output changes must be considered when cost being estimated ; periodical output changes of herbage not only lead to cost changes, but also changes in project incremental income and relative cost indirectly ; devising suitable project borrowings is beneficial to favorable implementation on every project ; aiming for the characters of grassland construction investment project, selecting practicable financial appraisal statements and financial indexes can make calculating of financial beneficial of grassland construction project scientifically

    本文的研究主要以呼倫貝爾盟草地建設項目為例，基於案例進行定量和比較分析，探討草地建設項目在投資成本和營運成本的估價和處理、項目收益的估價、項目籌資方案的確定原則和項目財務評價指標與評價報表應用方面的特殊問題，得出如下結論：必須在成本估價時考慮牧草的更新所導致的固定投資；在進行成本估價時必須考慮由於牧草的更新和產出變化所導致的經營成本周期性的不同；多年生牧草在產出上的周期性變化不僅會導致成本上發生變化，也會導致項目新增收入的變化和與收入相關的成本間接發生變化；設計合情合理的籌資方案，有利於保證項目中的每一個子項目順利執行；針對草地建設投資項目的特點，選擇適用的財務評價報表和財務評價指標才能更科學地測算草地建設項目的財務效益。
  20. The third chapter constructs a partial equilibrium model of ownership structure and agency conflict to make clear that the different agency conflicts and governance patterns are behaviors " rational selection based on cost - benefits comparison, hi this meaning, insider control belongs not to the normative category, but to the positive category

    第三章構建了所有權結構和代理沖突的局部均衡模型。理論推論表明，不同的代理沖突和治理模式都是行為人基於成本收益比較的理性選擇。從這個意義上說，內部人控制是一個實證而非規范的范疇。
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