由營業產生者 的英文怎麼說中文拼音 [yóuyíngyèchǎnshēngzhě]
由營業產生者 英文from operations
- 由 : causereason
- 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
- 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
- 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
- 生 : Ⅰ動詞1 （生育; 生殖） give birth to; bear 2 （出生） be born 3 （生長） grow 4 （生存; 活） live;...
- 者 : Ⅰ助詞1 （用在形容詞或動詞後面 或帶有形容詞或動詞的詞組後面 表示有此屬性或做此動作的人或事物） 2 ...
- 營業 : do business
It was restaurant industry graven topic that that of that of from input / output angle said, how advance restaurant kernel ability to compete, with the purpose of advance business economic benefit, as soon as possible brought return, accelerating demonetization end, abaft experience know clearly near twenty year stodgy state look forward to reform mechanism, our state hotel industry be around by babyhood trend maturity, by seller ' s market trend buyer ' s market, such transit should make part rational consumer enjoy to good value for money, too brought ought to part superficial restaurant taste to inevitable ; the government owned restaurant at multinational restaurant bloc and civilian battalion restaurant enterprise " dual impact down, calendar by know clearly reform of monetary system cum bank commercialization, market open cum solution control, market cum competitive mechanism three phase, owing to planned economy belated issues, structure irrationality wrought a matter of and overlapping investment wrought a matter of wait threefold cause, make government owned restaurant at market competition middle gradualness forfeiture competitive edge, in progression appearance hot water, how advance government owned hotel competitive power a matter of, toward me state tourism possess strong operation significance, hunan lotus hotel namely same family pole tool on government owned three stars level hotel behalf of the for the last years, by way of hotel industry occupy quite specific gravity
從投入產出的角度講，如何提高飯店核心競爭能力，以達到提高企業經濟效益，盡快產生回報，加速貨幣回籠的目的，是飯店業嚴肅的話題。在經歷了近二十年步履艱難的國企改革歷程后，我國飯店業已開始由幼稚走向成熟，由賣方市場走向買方市場，這種轉變將使得部分理性的消費者享受到物有所值，也使部分膚淺的飯店品嘗到必然的失敗；近十年來，作為飯店業占相當比重的國有飯店在跨國飯店集團和民營飯店企業的雙重沖擊下，歷經了金融體制改革及銀行商業化、市場開放及解控、市場及競爭機制三個階段，由於計劃經濟遺留下來的問題、結構不合理造成的問題和重復投資造成的問題等三方面的原因，使得國有飯店在市場競爭中逐漸喪失競爭優勢，相繼出現困境，如何提高國有飯店競爭力的問題，對於我國旅遊業具有強烈的現實意義，湖南芙蓉賓館就是一家極具代表性的國有三星級飯店。Article 15 land owned by the state may be contracted out to units or individuals for farming, forestry, animal husbandry and fisheries operations
第十五條國有土地可以由單位或者個人承包經營，從事種植業、林業、畜牧業、漁業生產。In this paper, enterprise - operators are viewed as top managers who are entrusted by their enterprise - owners to take the responsibility for the operation of the enterprises ; entrepreneurs are successors of those enterprise - operators who can effectively combine long - run development of their enterprises and the maximum of their individual benefits, by applying their enterprise - operator - type human capital to analyses, judgments and comprehensive decisions in terms of their production and transaction activities, and undertaking the corresponding risks ; warders refer to the degraders of enterprise - operators who perform unsuccessfully or under the average because of their la ck of human capital or efforts. becoming entrepreneurs is the aim that enterprise - operators expect to reach ( but not necessarily the aim they initiatively pursue. ). enterprise - operators themselves do not wish to degenerate into warders
筆者認為企業經營者可以解釋為受企業所有者委託專門從事企業經營管理活動並對其結果承擔責任的高級管理人員；企業家是以經營企業為職業，通過利用自身經營型人力資本，對企業生產性活動和交易性活動進行分析判斷、綜合決策、組織協調與學習創新活動並承擔風險，最終實現了企業長遠發展和自身最大利益有效結合的人，企業家是經營者中的成功者；而所謂看守人是指經營者中由於自身人力資本所限或努力不足而經營失敗或經營業績低下者，看守人是企業家的對稱，是經營者中的劣化者。The portal has been designed to provide a user - friendly experience to seasoned business executives and new entrepreneurs alike, equipping them with up - to - date market news, events and developments in order to help them maximise business opportunities. a one - stop business entry portal the business entry portal is the brainchild of the commerce, industry and technology bureau, and features content from more than 100 contributing sources
營商網分別由工商及科技局香港生產力促進局香港貿易發展局投資推廣署工業貿易署等合共超過1 0 0個內容供應商全力支持，提供多方面之營商資訊予營商者。Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation
治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。Whether the commercial banks can survive and develop or not is decided not only by their customers but also by competition and change they experience, therefore, the commercial banks in our country have to redesign themselves with process as center in order to adapt themselves to rapidly changed surrounding. to redesign themselves, appropriate strategy and tactics must be considered, that is to reconstruct value chain and to reform business process, among which information economy not only promote reconstruction of value chain and reformation of business process but also play very important role in it. in this essay, the redesign of commercial bank will be analyzed in two aspects by integration of theory with real cases
價值鏈理論由邁克爾?波特首先提出，他把企業看作一個價值創造的系統，這個系統由若干與價值創造有直接或者間接關系的活動組成，其中有直接關系的活動稱為基礎價值活動，包括輸入物流、生產加工、輸出物流、服務和市場營銷等，通過開展一系列基礎價值活動，企業的價值就得以創造;與價值創造有間接關系的活動稱為輔助價值活動，包括企業基礎設施、人力資源管理、研究開發和采購等，輔助價值活動對基礎價值活動起保障和支持作用。Income from production and business operations and other income derived by the branches within or outside china of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax
外商投資企業在中國境內或者境外分支機構的生產、經營所得和其他所得，由總機構匯總繳納所得稅。The main issues of the research are put as following : firstly, with the international comparing of market sharing rate and trading competitive index, it was revealed that wheat in china has inferior international competitiveness with a bit rising during current years, however, which is still behind that of the main wheat export countries. secondly, after the international comparing of the main factors that affect the international competitiveness of wheat, it was discovered that chinese wheat has the obvious cost advantage on unit product, while because of the high circulation fee, it results in inferior advantage on the price ; low and unstable quality is another factor which leads to inferior wheat competitiveness ; the input of fertilizer and labor makes little impact on the productivity of chinese wheat, while the input of seeds, irrigation and machine makes a strong impact, so it should be more invested in seeds, irrigation and machine to reduce wheat ' s unit cost. the assistant industries of the wheat, such as breed, production materials and processing industries, have inferior international competitiveness and lagged development
其次，通過對影響小麥國際競爭力的主要因素的國際比較發現：中國小麥單位產品生產成本具有明顯優勢，但由於較高的流通費用，導致在價格上不具有優勢；小麥質量較差、品質不穩定是導致中國小麥國際競爭力較低的主要因素；生產要素中化肥和勞動力投入對中國小麥生產力水平的影響程度較小，而種子、灌溉和機械投入對小麥生產力水平的的影響程度較大，因此小麥生產投入要以增加種子、灌溉和機械的投入為主，代替大量的化肥和勞動力投入，進一步降低小麥單位產品成本，增強中國小麥國際競爭力；中國小麥的上下游輔助產業（包括品種資源、生產資料和加工業）的國際競爭力較弱，發展較為滯后；中國小麥生產者的組織化程度較低嚴重製約了中國小麥質量的提高、流通費用的降低和加工業的發展；小麥生產經營活動本身的特點決定了在充分發揮市場機製作用的基礎上，必須通過政府的宏觀調控來克服其市場機制的失靈，保障市場機制有效運行，但通過國際比較研究發現：中國政府在生產者支持、市場體系建設和國際貿易政策上對小麥的支持水平較低，與提高中國小麥國際競爭力的要求有較大差距，尤其是較低的生產者支持水平和市場體系建設程度制約了中國小麥國際競爭力的提高。Through the transformation and development over the last 20 years, a mileage has been set that the deficiency in agricultural products has given place to the comparative surplus. the agricultural production and rural economy in china has entered a new stage of development. at this stage, it is required that the process of agricultural marketing be accelerated and the pattern of enterprised management be innovated
歷經20餘年轉型發展，以農產品供給由短缺到相對剩餘為標志，我國農業和農村經濟已經進入了一個新的發展階段，在這一階段中，需要加快推進農業市場化進程，創新產業經營組織形式，即需要進一步整合農業產業內各生產者之間的壟斷競爭關系，以實現農業規模經濟和競爭活力的兼得。Land collectively owned by peasants may be contracted out to units or individuals who are not belonging to the corresponding collectives for farming, forestry, animal husbandry and fisheries operations
農民集體所有的土地，可以由本集體經濟組織以外的單位或者個人承包經營，從事種植業、林業、畜牧業、漁業生產。Through the finding of this empirical research, the change in corporate social performance was positively related to change in return on sales and growth in sales at the same year, indicating that improvement of corporate social performance may lead to improvement of financial performance in the short - term
經由本研究的實證結果顯示，短期內企業社會責任表現的變動對于營業收入報酬率以及營業收入成長率兩者的變動即有顯著的正向關系，表示企業的社會責任表現可能會藉由降低成本、增加競爭力、增加生產效能，或者是其他任何的方式，增進企業本身實質的利益，進而提升企業的財務績效表現，使得企業獲得實質的利益。Prescription drugs have special characters different form other goods, in case of the special characters and the loopholes in management system, it brings about unhealthy phenomena such as doctors accept money from pharmaceutical companies, which has been paid close attention by the public and government. by analyzing the external market environment of medical trade and purchasing action in consumer marketing, the author discovers the reason causing about moral risk in medical marketing, advances strategies in medical products development, marketing channel and marketing pattern creation. we are looking forward to the arrival of epoch of integrated marketing of prescription drugs the author hopes the article is benefit for government to reform the market and pharmaceutical enterprises to improve marketing ways
處方藥具有不同於一般商品的特殊性，由於其特殊性和管理體制上的不健全，造成了處方藥銷售中為社會和政府所關注的醫生拿「回扣」等現象的出現。論文通過對醫藥行業的宏觀環境分析和對消費者市場購買行為的分析，找出了產生醫藥營銷道德風險的原因，提出了在處方藥產品創新、渠道整合、營銷方式創新等方面的策略，期待處方藥營銷整合時代的到來。筆者期望本文能為政府部門規范市場及醫藥企業創新營銷方式提供借鑒。The experts who agree with tax incentive to reorganizations believe, asset reorganizations are beneficial in their role as restructures of the industry, a tax subsidy to reorganizations may be socially optimal. implicit in this reasoning would then be that the private market system fails to produce the optimal amount of reorganizations, especially in the country which has a lot of small and middle - sized enterprises. as auerbach and reishus said that asset reorganizations could improve the efficiency by eliminating tax loss
贊同給予稅收激勵政策的學者認為，資產重組在產業結構中發揮著有益作用，對資產重組行為的稅收補貼是社會性優化，私人市場體制無法產生最優的資產重組數量，尤其是在中小型企業比例重的國家，中小企業在生產、銷售、人力資源、財務及研製開發上往往無法發揮規模經濟的效益，公司籍由資產重組擴大規模經營與提高競爭能力，則是企業立足於國際經濟舞臺的重要經營策略之一，也是政府提供稅收激勵措施所欲達成的政策目標。This paper, from the aspect of enterprise contracts, tries to derive acting risk of the operator of modern corporation or enterprise resulting from incompleteness of contracts and etc, and on this basis elaborately analyze acting risk " reasons and expressional manners, and then via expounding current leading means controlling and decreasing acting risk of the operator of corporation or enterprise - stimulation mechanism and its restricting bottleneck, and consequently put forward more effective accounting restricting mechanism in the author " opinion - budgeting for the responsibilities of the operator of corporation or enterprise, and finally emphasize that, from the aspect of the investors of corporation or enterprise, the simultaneous implementation of budgeting for the responsibilities of the operator of corporation or enterprise and stimulation mechanism is just the necessary measure to take and will get twice the result with half the effort for controlling and decreasing acting risk of the operator
本文試著從企業契約的角度引出由於契約不完全等原因所導致的現代公司企業中經營者的代理風險，並在此基礎上詳盡地分析了其產生的緣由及表現形式，繼而通過論述目前控制和減小企業經營者代理風險的主要手段? ?激勵機制及其約束瓶頸，從而提出作者認為更加有效的會計約束機制? ?對企業經營者的責任預算控制，最後指出從企業投資者的角度來說對經營者的責任預算控制以及激勵機制的同步推進、雙管齊下是更應該採取的必要措施並且也能對控制和減小經營者的代理風險起到事半功倍的效果。Independence audit contract ( iac ) is the contract which aim lies in standardizing relation of every one independence audit activity. by auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, the aims of privy c to make use of independence audit work : affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. so requirement that harmonizing conflict of interest which three - part product in independence audit activity come into being. idiographic representations are defining aim of independence audit activity, thereout solicitation liability definitude and carve up, audit quality weigh and standard question. everyone independence auditor diathesis request etc. significance of iac is to provide game of flat roof, where the two parties can negotiatio n treat at freedom to help harmonize above contradiction or conflict of interest
獨立審計合約是規范獨立審計活動各參與方相互之間關系的合約，各參與人利用獨立審計工作活動的目的，在於通過獨立審計人員對企業會計信息真實、公允性鑒證，以確認及解除受託經濟責任或消除投資者與經營者之間的信息不對稱，這兩種目的都使獨立審計涉及到委託人與經營者及前兩者與獨立審計人員之間利益協調關系，因此，產生了規范三者間圍繞獨立審計活動而引發的利益沖突的協調需求，具體表現為審計目標的界定與實現和由此引發的責任界定與劃分、審計質量的衡量及標準問題、各方對審計人員素質的要求等。First, it analyses the human capital characteristics of managers, and establishes the assessment invest system for the managers " human capital value, selecting indexes from three aspects, i. e. it describes the ways of assessment ; it probes into managers " human nature characteristics and proposes a new human nature hypothesis for managers, i. e. " economy human - self - realization human " hypothesis. introducing the information of human capital value of managers and output in reward contract designing, it expands the normal principle - agent model and comes to some useful conclusions. it analyses the relation of spirituality incentive and self - fulfillment ; because in realism the game of owners and managers is multi - phases and managers take on many tasks, introducing comparative performance information and comparativ e human capital value information, it expands static single - task principle - agent model to dynamic multi - tasks model
分析了經營者人力資本特性，並從三個方面即顯質評價、潛質評價、情景模擬測試選取指標，建立了經營者人力資本價值評價指標體系，並對評價方法進行了描述；探討了經營者的人性特點，提出了針對經營者階層的新的人性假設，即「經濟人? ?自我實現人」假設，在報酬契約設計中引入經營者人力資本價值信息與產出信息，拓展了標準的委託? ?代理模型，得出了一些有益的結論，並進一步分析了精神性激勵與經營者自我實現的關系；由於現實中所有者和經營者的博弈往往是多階段，且經營者擔負著多項任務，因此，本文引入相對業績比較信息和相對人力資本價值比較信息，將靜態的單任務委託? ?代理模型拓展到動態多任務的情況，考慮了經營者生產性努力和自身人力資本投資努力這兩種努力成本之間的相互作用，研究了企業所有者對經營者這兩種努力的激勵問題，得出了一些有益的結論；對比美國經營者報酬結構分析現階段我國經營者報酬結構存在的問題，提出了我國企業經營者報酬結構改革的對策建議。Due to the salary of manager is bound to the future stock price of the company, and accordingly, the short - term behavior of the manager can be avoided, and to certain degree, the principal - agent problem appeared after separating ownership from right of control can be solved. so to speak, stock option is a long - term incentive system based on the match of return and risk
由於股票期權將經理人的報酬與公司的遠期股票價格聯系和捆綁在一起，從而能有效地規避企業經營者的短期行為，並在一定程度上解決了兩權分離后企業產生的委託代理問題，是一種報酬和風險相匹配的長期激勵制度。Agricultural production and operation organizations and agricultural labourers shall put in fund and labour accumulation in input to agricultural production and capital construction such as irrigation and water conservancy works, and the state shall grant support thereto
農業的生產投入和農田水利等基礎建設，應當由農業經營組織和農業勞動者投入資金和勞動積累，國家應當給予扶持。With the development of corporation and corporate structure, cognate trade happened, cognate trade becomes wide - ranging and is allowed by law because it can accelerate corporate management, reduce trade costs and promote corporate competitions. but, as it exists conflict of interests and must lead to unfair in trade, cognate trade impairs other interest subject and is restricted strictly by law. because of traditional system, there are cognate relation in complicated state - owned enterprises and cognate trade widely in listed company
關聯交易具有促進企業規模經營、降低成本、提高企業市場競爭力等功能，在實踐中得到廣泛應用，也為各國法律所認可；然而，由於關聯方之間存在特定的利益關系，關聯交易不可避免地產生交易上的不公平，從而給其它利益主體（如中小投資者、債權人）造成損害，因而又受到法律的嚴格限制。Feed industry is an important link that connected with planting and feeding, it is also an important part of agricultural industry chain. but in recent years, there were a lot of counterfeit, inferior feed products appeared in the market because of benefit driving and some medicine banned by china government were used illegally, which has inhibited the feed industry progress in hubei province seriously. the problem of medicine residue in animal products has been highlight in publics, so it is necessary to enhance the management on feed producing, selling and feeding