特種國債 的英文怎麼說

中文拼音 [tèzhǒngguózhài]
特種國債 英文
special treasury
  • 特 : Ⅰ形容詞（特殊; 超出一般） particular; special; exceptional; unusual Ⅱ副詞1 （特別） especially; v...
  • 種 : 種名詞（姓氏） a surname
  • 國 : Ⅰ名詞1 （國家） country; nation; state 2 （姓氏） a surname Ⅱ形容詞1 （代表國家的） national; of ...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 特種 : special type; particular kind特種編碼 specific coding; 特種兵 special soldier; special troop; 特...
  • 國債 : national debt; government loan
  1. This article consists of five parts as following : mortgage of uncompleted building was originated from the common law and the law of hong kong, so the paper probes into its meaning - the transformation of the specific property right ; when the debtor fails to perform his duty, the creditor can obtain the title determinately ; the debtor enjoys the right of redeeming the collateral security through fulfilling his debt, the creditor has the obligation of returning the property at the same time. secondly, the author summaries its essential feature on the practice of the real estate mortgage hi the mainland of china - the target of the mortgage is a kind of expective interest ; the mortgage is a kind of guarantee which is settled through making over the interests in expectancy ; the risk of the mortgaged uncompleted building should be borne by the realty company instead of the mortgagor ; the phase of the mortgage ; mortgage is realized in a particular way. thirdly, on the basis of analyzing the legal nexus that is involved, the paper points out that the legal ne xus of the mortgage is just between the mortgagor and the mortgagee

    樓花按揭作為一種擔保方式起源於英美法上的mortgage ，所以本文第一部分首先探討了mortgage在英美法上的含義：特定財產權利的轉移；在債務人不履行債務時，債權人可以確定地取得所有權；債務人享有通過履行債務而贖回擔保物的權利，同時債權人負有交還財產的義務。其次，就我國的樓花按揭實踐總結了其基本特徵：樓花按揭涉及兩個合同三方當事人；樓花按揭的標的是一種期待性利益；樓花按揭是通過轉讓物業權益而設定的一種擔保方式；預售樓花滅失的風險應有開發商承擔；樓花按揭的階段性；樓花按揭實現方式的特殊性。最後，分析了樓花按揭所牽涉的各個法律關系，認為真正的樓花按揭法律關系只是購房人與銀行之間的按揭貸款關系，按揭當事人只有購房人（按揭人）與銀行。
  2. Including five main doctrines and its limitation about the civil priority theoretically for the moment ; its five leading features are legal quality of priority, preference quality of priority, vouch quality of priority, hypotaxis quality of priority, impartibility quality of priority ; four situations which can perish the civil priority are preponderate over the time efficacity, naturally extinguished of priority ’ s objective, adhered creditor ’ s right died out, compelled alienation of priority ’ s objective ; enumerating the material provision on civil priority in our laws, and carrying through the brief conclude to the range of civil priority which combined some elements of common civil law

    包括我國目前理論界對民事優先權概念的五種主要學說及其局限;民事優先權的五種主要特徵即優先權的法定性、優先性、擔保性、從屬性和不可分性;民事優先權的消滅的四種情形即超過時效、優先權標的物自然滅失、依附的債權消滅、優先權標的物的強制轉讓;列舉了我國法律中有關民事優先權的具體規定，並結合一般民法原理對民事優先權的順位進行了簡要歸納。
  3. It has the remarkable characters of the limited recourse or without recourse and financing besides the balance sheet. it can avoid the trouble to get the domestic credit and to finance from the international capital market for the capital - intensive project. so it has much attraction for these large - scale projects of infrastructure of power plant, highway, railway, airport, water plant and the long distance transmission pipe, etc. which urgently needs to invest and at the same time be limited by the shortage of the capital

    Bot投資方式具有項目融資的典型特徵， bot項目是項目融資的一種特定方式，它具有有限追索權或無追索權和資產負債表外融資等顯著特徵，可以避開國內信貸的困難，從國際金融市場上為資本密集型投資項目籌集資金，因而對于亟需加大投入、而又受到資金短缺制約的電廠、公路、鐵路、機場、水廠及長距離輸水管道等大型基礎設施項目具有很大的吸引力。
  4. Part one : this part introduces the summarization of the abs ( asset - backed securities ), which includes the conception, the basic theory, the features, the categories, the basic running process, and the circumstance of the research and development, etc. part two : the main contents of this part are the necessity and the analysis for the feasibility of the financing of securities depending on the charges of expressways, including the analysis for the feasibility of the financing of securities on the basis of the expressways " charges, the option between the two operation models, and the analysis for the feasibility of the operation of indigenization, etc. part three : this part mainly demonstrates how to design the plan of a company for the financing of securities and indigenization, which consists of the introduction of a company ' s background and the main problems to be confronted, the features of the basic assets and the analysis of the cash currency, the selection of spy, the design of trading structure, the product design of securities, etc. part four : this part discusses the financial evaluation about a company ' s design of the financing of securities and indigenization on the basis of the expressways " charges, the analysis of the risks and the analysis in general

    本文的創新之處在於: （ 1 ）通過對我國《信託法》 、 《公司法》等相關法律、法規的深入研究，提出在國內現行制度框架和市場環境下，以信託方式設立特設目的機構的基本思路，並構架了類附擔保公司債信託型和信託簽發企業銷售型兩種較為滿意的本土化交易結構方案，具有一定的理論創新性; （ 2 ）將資產證券化這一金融創新工具應用到高速公路融資領域，論證了高速公路利用收費證券化融資的必要性和可行性，並提出了一個可供借鑒的操作性方案。本文可能的不足是在證券化產品設計方面由於筆者知識水平的欠缺，深感作得不是很深入，需進一步的完善和細化;另外對各種交易結構模式的設計和分析只是一種理論上的探討，到底是否有效和可行需接受實踐的進一步檢驗。論文分為四個部份:第一部份，資產證券化概述，包括資產證券化的概念、基本理論、特點、基本形式、基本運作流程、國內外研究和發展現狀等。
  5. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  6. Third, based on the guarantee code and citing the related articles from the corporation code, the receipt code, the insurance code and the copyright code, the author discusses the range and classification of the pledge rights over rights. also in this part, the author gives some new ideas about the set and realization of the pledge rights over security creditor ' s rights, the characteristics of the pledge rights over genral creditor ' s rights, the set and effect of the pledge rights over stock, the punitive restrictions in the pledge rights over knowledge and the characters of the pledge rights over immovables ' profit

    第三，以我國《擔保法》為主，結合《公司法》 、 《票據法》 、 《著作權法》等法律的相關規定，對權利質權的法定范圍和種類進行了論述。在分析了權利質權和動產質權的異同點后，闡述了權利質權的特點和種類。在證券質權的設定既實現、一般債權質權出質人的權利特點、股份質權的設定及效力、知識產權質權的處分限制、不動產收益質權的性質等方面提出了很多獨到的見解。
  7. On one hand, though there are lots of discussions on government debt in china nowadays, systemic studies on government debt issuance management are rather few. the paper makes a positive attempt in this aspect. on the other hand, some quantitative models applied in the paper, such as overlapping generation model on sustainable scale of government debt, linear regression model on current scale of government debt in china and game theoretical model on bond auction, contribute to clarification and efficiency of argumentation greatly

    通過以上各方面的討論，本文主要體現出兩個方面的特點：一方面，盡管近年來學術界有關國債問題的專題研究已有不少，但是對發行管理進行的系統考察至今尚不多見，本文則在這方面進行了有益的嘗試；另一方面，在研究方法上，本文力求通過模型方式和計量手段的運用使有關結論有一個更為堅實的基礎，例如：在討論適度國債規模存在機制時運用的世代交疊模型、在實證分析我國國債規模時運用的多元回歸模型以及在研究國債招標制度時運用的博弈論模型等，都是這種努力的體現。
  8. However, once we take all - sided and impersonal view over the housing finance, we will definitely realize the conflict between the high speed and the low efficiency of it. in this paper, it ' s analyzed that there ' re five factors affecting the efficiency of housing finance, based on the basic situation of china as a developing country and according to some related theories of the western economics. the first one is the dual - track interest rate which presumes that price of housing credit financing is under the control of government to a certain extent, and the rest is open

    因此，本文從我國作為一個發展中國家? ?這一基本國情出發，以西方經濟學中有關理論為依據，分析影響我國住房金融效率的因素主要包括：利率雙軌，即一部分住房信貸資金價格受到政府的管制，而另一部分住房信貸資金價格則是開放的；住房金融機構產權不清，特別是政策性住房金融機構產權不清而導致金融創新動力不足，金融工具品種單一，不能滿足居民需求多樣化的要求；住房信貸中由於較高的交易費用，而使內耗偏高、效率降低；住房金融機構不健全，既不存在真正的住房金融機構又缺乏相應的擔保機構；此外，住房金融中融資機制不完備，長期信貸資金來源不足與資產負債的期限結構不匹配也是影響住房金融效率的一個主要因素。
  9. Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method

    由於成本法所固有的局限性，無法評估出資產組配成具有獲利能力的整體資產的創造性價值，因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇，並進一步對收益法的起源、方法特點和適用性進行了深入的分析；運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究，肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義，同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟，尤其不適用於產權變動為目的的企業價值評估，因而短期內不宜作為一種全新的評估方法推廣。
  10. The direct adjustment function of the bankruptcy laws to the socialistic economy can be understood as a final implement of the national coherence on the insurance of the creditor ' s right in specific conditions, a protection of the interest of all the creditors and the debtors, an insurance for a healthy society and economic system

    破產既是債權人保護自己利益的一種手段，也是企業新陳代謝的一個契機。破產法對社會主義商品經濟的直接調整作用，表現為以國家強制力保障債權在特殊情況下的最終實現，公平維護全體債權人與債務人的正當權益，保證正常的社會經濟秩序。
  11. In the research of ways of national debt issue, through a study and comparison of the features, cost of issuing and efficiency of issuing between several national debts of different countries, on the basis of a retrospect and analysis of the history of ways of issuing, the author puts forwards measures of perfecting the bid methods of national debt in our country

    在發行方式的研究中，通過對目前各國幾種國債發行方式的特徵、發行成本和發行效率等方面的比較研究，在回顧和分析我國國債發行方式歷史沿革的基礎上，提出了進一步完善我國國債招標制度的措施。
  12. By throwing penetrating light on the root of risks, we may conclude briefly that they are : the problems of the state - owned property ; the " over - supply " and " insufficient - supply " by the government coexist ; the absence of advanced capital market concluding above researches, we may get down to the main context of risks eluding as such : exploring the deep root of risks in order to depress the stimulation for the opportunism of the market participants. the basic ways would be that : to deal with effectively the deficiencies which the stock shares in the operation of debt - in - lieu - equity inflict upon the administration capability, to optimize the corporation governance - structure in the state - owned enterprises should be the core measures in the risks shunning operation

    尤其在審批者缺乏有效的鑒別手段，且自身存在較強的道德風險的倩況下，國有企業具有更大的逆向選擇酮；隴在著逆向示範風險：一方面債轉股按帳面價值轉移國有椅業銀行的不良資產，對其既往不咎，容易導致商業銀行的道德風險；另一方面，在我國特定的制度背景下，所有的國有企業都將債轉股視作一項優惠政策，而這種「優惠」又往往是為「壞」企業設置的，這對非轉股的好企業就會形成逆向激勵，從而選擇拖欠本息、鬆懈管理。
  13. Using chile ' s successful experience for a reference while considering the situation of our co untry, we shows that the convert cost could be simulated through the following fund raising methods : 1. the circulation of the stock from the decreasing holding of state owned corporation, liquidating or appropriating parts of state owned assets, levy special duty and use it to simulate some convert cost. 2. through issuing welfare lottery to raising money to simulate convert cost in the same time levy social security duty in order to solve the problems in raising social security fund

    借鑒智利成功經驗，並結合我國實際，我們認為，我國社會保障制度的轉製成本可以通過以下一些籌資渠道來進行消化：國有股的減持流通；變現或劃拔部分國有資產；調整國家財政支出結構：通過發行類似智利「認可債券」的特種長期國債；徵收特種稅，將稅收所得用於消化部分轉製成本；通過發行福利彩票籌集資金來消化部分轉製成本。
  14. The first section is about the main function of bond market, and the second section is about the importance and indispendance of bond market. chapter two is about some essential problems of bond market, composed of four sections. the first section analyzes problems of inter - bank bond market, the second section analyzes problems of bourse bond market, the third section discussed the interest rate system of bond market, which is the benchmark of the whole market, the forth section analyzes problems of bond market media

    本章共分四節，基於債券市場跨越了貨幣和資本兩個市場的特性，前兩節分別從貨幣市場和資本市場的角度剎析了債券市場存在的問題，銀行間債券市場被定位於貨幣市場，交易品種則以國債為主;作為資本市場的債券市場則主要包括在交易所交易的中長期企業債市場以及將來將形成的金融債市場，對於他們存在的問題，本章一一進行了闡述。
  15. The article lists all sorts of priority rights, and references other nations " legislation. combine the reality of our nation, it can sort the priority right of special obligatory, the priority right of real, and the special priority right

    優先權具有法定性，借鑒其他國家的相關立法，優先權的種類應以列舉的方式在法律中明確規定，結合我國的實際，本文將優先權分為特種債權優先權、物權優先權、特殊優先權，列舉並闡述各項具體優先權。
  16. At present, our nation did not have the conception of civil priority, and in the abstract there were also claimed several kinds of doctrine, during some civil speciality laws, existing the material provision as precedence come in for compensate right, precedence purchases right, priority of special typed creditor ` s rights, precedence usufruct on matter ’ s right

    民事優先權作為一個概念，在一些大陸法系國家如法國、日本為法律所規定。我國目前沒有民事優先權的概念，理論界中對此有幾種不同的學說。在一些民事特別法中，存在一些如優先受償權、優先購買權、特種債權優先權、優先用益物權等的具體規定。
  17. Especially in aged population tide come during, the fund of endowment insurance is reserved under insufficient condition, this paper thinks that can store through current state - owned enterprise asset the publication and capital that quantitative change shows special live in retirement the way of bond remedy to live in retirement fund is below

    特別是在老齡化人口浪潮到來之際，養老保險基金儲備不足的情況下，本文認為可以通過當前國有企業資產存量變現的資金和發行特種養老債券的方式來彌補養老基金的不足。
  18. Furthermore, the report predicts the mainland will attempt to cut its budget deficit by using funds from special treasury bonds used to finance industries such as railways, electricity and resource exploration

    而且，報告預測內地通過使用為鐵路、電力和資源勘查等行業籌資的特種國債資金而打算削減預算赤字。
  19. In 1998, the government issued 270 billions special national debts to supply the capital of the state owned banks

    1998年，國家通過財政發行2700億特種國債補充國有商業銀行資本金， 1999年通過設立四家資產管理公司剝離1萬多億不良資產。
  20. Second, investing the proceeds from issuing rmb yuan 270 billion special treasury bonds as equity in four major state - owned commercial banks to raise their capital adequacy ratios to 8 %, as required by the basel agreement and china ' s commercial bank law, thereby further strengthening their risk - prevention capacity

    第二，發行2700億元特種國債用於補充國有獨資商業銀行資本金，以使其資本充足率達到巴塞爾協議和我國商業銀行法要求的8 %的水平，從而進一步增強金融機構防範金融風險的能力。
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