研發財務處 的英文怎麼說
中文拼音 [yánfācáiwùchǔ]
研發財務處
英文
r&d finance office-
After entry of wto, there are still many maladjustments in guangxi ' s seed industry, such as the weak foundation of sees industry development ; the unformed market of the seed industry for fair competition ; small - scale seed enterprises ; no systematic connection among the cultivation, breeding and marketing ; lower qualification of staff who work in the seed industry and with weak sense of laws, and lack of the knowledge in operating experiences in the international market and trade etc. yet the un - efficiency system, unclear property right in enterprises, the lack of an effective mechanism to promote the rational use of resources in the seed industry and the lack of such concept as " the government creates environment and enterprises create fortune " are the deep - seated causes of the problems in guangxi ' s seed industry. therefore, the key points for promoting development of guangxi ' s seed industry under the wto framework are to focus on the promotion of the developing capability of seeds " integrated products, constantly deepen reforms, to adjust various relevant factors in the system of the seed industry which is inconsistent with each other, and to establish a new - pattern system with evident characteristics of the time spirit in order to meet the requirements of the market economy. hereinto, the specific strategies and measures for promotion of guangxi ' s seed industry development under the wto framework include kee ping up reform and innovation of the system of the seed industry, executing of non - nationalization reform in state - owned seed enterprises, formulating and executing relevant supporting policies, the improving the legal system in the seed industry, increasing public financial support on the seed industry, promoting the integration of cultivation, breeding and marketing, strengthening human resource development, developing the main body of the seed industry ' s market and making proper conditions for the functions of seed associations in the seed industry development etc
研究結果認為：發展種子產業應該把著眼點放在促進種子整體產品的開發上；種子產業的發展依賴于能充分發揮整體功能的新型種業體系的構建，而目前廣西種業體系中的品種選育、種子生產加工、種子經營以及政府管理、公共支持和社會服務六個主要組成部分都存在明顯的缺陷與不足；廣西種子企業綜合競爭力總體處于較弱水平；面對wto ，廣西種子產業仍有諸多的不適應，突出表現在產業發展基礎薄弱、尚未形成可以公平競爭的種業市場、種子企業規模小、育繁銷脫節、種業人才素質不高、種子企業法律意識淡薄、國際市場運作經驗和國際貿易知識不足等多個方面，而體制不順、企業產權不明晰、缺乏促進種業資源合理流動的有效機制以及「政府創造環境，企業創造財富」的正確理念正是導致目前廣西種子產業不能適應入世需要的深層次原因；因此，以提升種子整體產品開發能力為核心，不斷深化改革，調整種業體系中不相協調的各有關因素，構建起符合市場經濟體制要求的具有鮮明時代特徵的新型種業體系，是wto框架下加快廣西種子產業發展必須堅持的指導思想；其中，加快種業體制改革和創新、實施對國有種子企業的非國有化改造、制訂落實有關扶持政策、完善種子法律法規體系、加大公共財政對種子產業的支持力度、推進育繁銷一體化的形成、加強人才培養與引進、壯大種業市場主體、實行重點突破戰略、發揮種子行業協會作用等等，都是wto框架下加快廣西種子產業發展應該採取的具體對策措施。Facing the rapid development of higher education, in order to guarantee its healthy and sustainable development, and to properly deal with the relation among the scale, speed and finance, on the basis of the condition guideline for regular higher education ( trial version ) by the ministry of education, by using scientific method, this paper forecasts total revenues and total demands of budget period, estimates the capability of finance by analyzing and studying the present condition of education and the previous finance condition
摘要針對高等教育迅猛發展的形勢，為確保學校健康和可持續發展，妥善處理發展規模及發展速度與資金保障的關系，通過對學校基本辦學條件、基礎資料、歷年財務狀況的分析和研究，對照教育部頒發的《普通高等學校基本辦學條件指標（試行） 》的要求，採用科學的測算方法，預測規劃期辦學資金總收入和總需求，測算學校的貨款能力。On the basis of drawing lessons from the existing research results both at home and abroad, this paper observes the change law of the two financial indexes of nroa and croa from 1997 to 2001, studies the relations between the locations of listed companies and the m & a performance, between the structure of equity of listed companies and the m & a performance, between the industry nature of the listed companies and the m & a performance, between the type of m & a and the m & a performance, and then draws several conclusions that m & a performance is unsatisfactory on the whole, m & a performance of listed companies in eastern china is superior to that of the counterpart in middle or western china, m & a performance of listed companies that the country or the other corporations hold the most share of the listed companies is unsatisfactory on the whole, the growing or mature listed companies can achieve best m & a performance when they implement the m & a horizontally while the listed companies in declining phase may perform the conglomerate m & a the best
在借鑒國內外已有的研究成果的基礎上，本文考察了並購上市公司從1997年到2001年五年時間內凈資產收益率和主營利潤率兩項財務指標的變化規律，研究了並購公司所在的區域與並購績效、並購公司的股權結構與並購績效、並購公司的產業性質與並購績效、並購類型與並購績效等方面的關系，得出了若干結論： 1 、並購績效從總體上來說是不理想的； 2 、東部上市公司的並購績效要優于中部和西部上市公司的並購績效； 3 、國家股或法人股是第一大股東的上市公司的並購績效不理想； 4 、處于成長性產業和成熟性產業的上市公司發生橫向並購績效最好，處于衰退性產業的上市公司發生混合併購績效最好。With the cases which are retlising to accept admirlistrative punishment, refusing to accept administratix / e coercive measures, retlising to accei ) t the resolution, issued by admin1strative organs, for changing, terminat1ng or disso1vlng some certiticate, retlising t ( ] accept the resolution, issued by administrative organs, for confirming the ownership or utilize ol natural resources. considering the fact that administrative organs infring rlghts of the aut ( ) nomous management, considering the tac1 the thrm contract is changed, abolished ( ) r interfered by administrative organs. considering adminlstrativc organs illegall } levy propertives, apportioned charges, collect capitais, or demand perform1ng other duties, considering administrative orga11s, according to the lau ", shouid issue some certificates or sanction, register some other things which have n ' t be ( : n done, applying administrative organs for performing some legal duties which have n ' t been pefformed, applying adrninistrative organs for issuing consolations, social insurances or the lowest funds of life which have n ' t been issued and considering the concrete administrative conduct of administrative organs infringes other ll legitimate rights and interests
本文運有我國有關法學理論，並結合《行政復議法》的相關規定，對行政復議范圍進行了分析和研究，其中第二章對具體行政行為的復議范圍進行了分析，包括：不服行政處罰決定的行政案件：不服行政強制措施的行政案件；不服行政機關變更、終止、撤銷有火證書的決定的案件；不服行政機關確認自然資源的所有權或者使用權的決定的案件；認為行政機關侵犯合法的經營自主權的案件；認為行政機關變更、廢止或者干涉簽訂農業承包合同，侵犯其合法權益的案件；認為行政機關違法徵收財物、攤派費用、強行集資或者違法要求履行其他義務的案件；認為符合法定條件，申請行政機關頒發有關證書或者審批、登記有關事項但行政機關沒有依法辦理的案件；申請行政機關履行某些法定職責，行政機關沒行依法履行的案件；申請行政機關依法發放撫恤金、社會保險金或者最低生活保障費，行政機關沒有依法發放的案件；認為行政機關的其他具體行政行為侵犯其合法權益的案件等。The thesis includes three sections : the first section discusses main opinions of financial distress, three characteristics of financial distress and types of financial distress according to three different criterions ; section two reviews the distress management theories, explains five functions that financial distress managements should have and creates the system of financial distress management including forecast of financial distress and solving of financial distress ; the last section illuminates the details of how to predict financial distress and how to solve financial problems. this article research is embarks from the financial distress basic concept, with the aid of the enterprise distress management theory, carries on in under the finance distress management frame. including three parts of contents : the first part mainly elaborated domestic and foreign about
文章從財務危機的基本概念出發，藉助企業危機管理理論，在財務危機管理系統中進行研究，包括三部分內容:第一部分闡述了國內外學者關于財務危機的主要觀點，在詳細描述財務危機這一經濟現象之後，歸納出財務危機的典型特徵，並按照三種標準分類剖析財務危機;文章的第二部分，首先回顧了危機管理理論，在此基礎上抽象出財務危機管理應具備的五項職能，並勾勒出企業財務危機管理系統的框架體系，明確了企業財務危機應對屬于財務危機管理的事中控制環節，它包括財務危機預警和財務危機處理兩個過程。Spreadsheet and eft * programs in the finance departments ; graphics and cad * * software in the research and design departments ; teleconferencing with our tokyo and caracas offices ; databases to store our records and organise our mailings ; and of course absolutely everybody has a word processor
比如財務部的電子數據表和電子資金轉賬程序：研發中心的圖形和計算機輔助設計軟體，與設在東京和加拉加斯的辦事處召開電話會議，存儲記錄和整理電子郵件的數據庫；當然每個人都擁有一套文字處理器。As to the experienced research, this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country. through deeply analyzing on typical cases and related regulations, we conclude that : the current regulations of business combination accounting do not touch on pooling of interest ; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method ; purchase and pooling of interest coexists in the practice of business combination in our country now ; sec and finance of our country tacitly approve pooling of interest
實證研究部分，本文以上海證券交易所的上市公司為研究對象，研究發現：我國目前的合併會計相關規定中沒有提及聯營法；相關規定中對吸收合併的會計處理體現的是購買法的思想；對控股合併的會計處理不是嚴格意義上的購買法；而我國合併會計實務處理中購買法和聯營法並存；財政部和證監會默許聯營法的使用。This thesis is divided into five parts to discuss, as fellow : chapter one is the essentials of the annotations of accounting reports. this part have carried on the detailed explanation to annotations and accounting statement annotations, this chapter has also combed regulations and articles of studying the accounting statement with relevant annotations both at home and abroad, find at present domestic to concentrate on accounting statement current situation that annotations disclosure still to research of problem this, and demand to the disclosure that the criterion stipulates to explain, are still at more low - grade stage
全文共分為五個部分，各章內容如下:第一章是會計報表附註概述，這一章討論了附註和會計報表附註的涵義，並討論了會計報表附註與財務報表注釋名稱的關系;這一章還對國內外研究會計報表附註相關的規定及文章進行了梳理，發現目前國內對于該問題的研究還集中在對現行會計報表附註披露的現狀，以及對于準則規定的披露要求進行解釋，尚處于較低級的階段。Generally speaking, when the high - tech enterprises is in their expansion stage, they have achieved primary success in the technology r & d aspect, have formed primary market and have preparation to expend it ; however they are weak in marketing, are eager to get capital support. at that time, net cash inflow comes into being in business operation ; they are still faced with particular growth risks in spite of lowering risks
處于成長期的高新企業，技術研發已基本取得成功；市場已形成並開始擴張，但企業的營銷力量較為薄弱；對資金的需求在急劇增加；財務經營方面開始出現正的現金流；風險開始降低，但面臨著獨特的成長性風險。Company shareholders and the board of trustees consists of the main functions of the operating agencies and departments : general manager room, clearing, the department for transactions, the ministry of finance, the ministry of customer service, the ministry of research and development, the ministry of market development, the department funds the operation of the department, the department of the shanghai business, the business of wuhan, dalian service, zhangjiagang service
公司下設股東會和董事會，主要職能部門及經營機構：總經理室、結算部、交易部、財務部、客戶服務部、研究發展部、市場開發部、資金運作部、上海營業部、武漢營業部、大連服務處、張家港服務處。In the equity value view this paper discovers that the shareholders really bear some financial distress costs. using multielement linear regression to analyze influencing factors of the financial distress costs, the paper discovers the corporate government, corporate characteristic and external environment are obviously relative to the financial distress costs. embarking from the above research conclusions this paper gives some advice that establishing the prediction system of financial distress, and perfecting the mechanism of corporate government and the corresponding law system policy, in order to provide the policy - making reference for distressed companies to get rid of the financial distress or reduce the financial distress costs, promote the sound development of the listed company, and realize the rational distribution of social resources
本文以上市公司為研究對象，將公司因財務狀況異常而被特別處理（ st ）作為企業陷入財務困境的標志，採用經營業績觀對企業承擔的財務困境成本進行考察，發現財務困境不僅給上市公司帶來成本，而且也具有福利效應;採用權益價值觀對權益投資者承擔的財務困境進行分析，發現權益投資者承擔了部分財務困境成本;採用多元線性回歸法對財務困境成本的影響因素進行分析，發現公司治理、公司特質、外部環境參數與財務困境成本有密切關系;從上述研究結論出發提出了建立財務困境預測體系、完善公司治理機制、完善相關法律制度的政策建議，以期能為企業擺脫財務困境、降低財務困境成本提供決策參考，促進我國上市公司的健康發展，實現社會資源的優化配置。Confidential information includes without limitation records and information and consultant ' s information ( i ) that has been marked as proprietary or confidential ; ( ii ) whose confidential nature has been made known by client or consultant ; or ( iii ) that due to its character and natuer, a reasonable person undre like circumstances wiykd treat as confidential
「保密信息」是指顧問和客戶在提供服務過程中從彼此處獲得的有形或無形的、以實際、電子、圖像、書面或任何目前已知或日後發明的方式存儲、編制或記錄的所有文件、軟體及文獻資料、報告、財務數據或其他數據、記錄、表格、工具、產品、服務、方法、目前和將來的研究、技術資料、市場計劃、商業秘密及其他材料。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。The sparking points of this thesis are as followings : firstly, it gives a detailed and deep analysis of the chain accounting background and its meaning ; secondly, it first puts forward the idea that individually setting up inter value chain accounting and industry value chain accounting to achieve the value chain accounting management system ; thirdly, it first brings up the thoughts that inter value chain accounting develops with erp together ; fourthly, it gives a deep study on industry value chain accounting in terms of its achievements items, e. g. accounting calculation method of industry chain, financial evaluation index of value chain, financial information sharing mode of value chain ; fifthly, it puts forward and analyses the research direction of value chain accounting on solving practical problems
本文的亮點之處在於:其一，本文對于價值鏈會計產生的背景、價值鏈會計的內涵進行了透徹地分析和總結;其二，本文首先提出了分別建立內部價值鏈會計和產業價值鏈會計來共同實現價值鏈會計管理體系的思想;其三，本文首先提出了內部價值鏈會計與erp （企業資源計劃）系統共同發展的設想;其四，本文對產業價值鏈會計實現體系的相關內容進行了深入研究，如產業鏈會計信息核算方法、價值鏈財務評價指標、價值鏈財務信息共享模型等;其五，本文分析了價值鏈會計在解決實務問題方面的運用前景。At the same time j2ee platform technologies are discussed deeply, such as j2ee platform technologies, communication technologies, ejb component technologies and so on. the design model based on the mvc frame is applied in the system development, so that the separation between the present logic and the business logic in the application is realized. finally, according to the problems found in the development process, the paper explains particularly the kay technologies in the realization : the uniform naming service is realized by realizing the service locator partten using the value object pattern, all the status data is encapsulated into a serializable object, then transferred among the client, sessionbean and entitybean in order to decrease the potential network traffic caused by reference of entitybean ; in order to improve the performance of data storing and taking, we introduce the facade model to escapsulate the ejbs which delegate the data model
本論文結合了杭州市財政局的會計人員從業資格管理系統的升級項目，研究了基於j2ee的ejb組件模型的多層分散式體系結構的設計與實現：深入探討了三種分散式處理技術（ rmi ， corba ， com ）的區別，將j2ee平臺的ejb技術與windowsdna體系的com +技術從多個角度進行了比較；詳細闡述了在系統開發過程中j2ee平臺的幾項核心技術（如： j2ee平臺的服務技術、通信技術、 ejb組件技術等）的應用；引入了源於mvc三部件框架的設計模式，實現了應用中表現邏輯與業務邏輯的分離；最後，結合在開發過程中遇到的問題，詳細解釋了開發過程中實現的關鍵點：用servicelocator模式實現了統一的命名服務管理；運用valueobject模式將所有狀態數據包裝成一個可序列化對象vo ，然後在客戶機、 sessionbean與entitybean之間傳遞，減少了使用實體bean造成的潛在網路通信量；以及引入sessionfacade模式，用sessionbean封裝了entitybean ，改善了數據存取的性能。" individual assets management " ( iam ) is the buzzwords appeared on the chinese lips for recent years. highly attentions have been paid to the new concept and hot debates and fresh ideas introduced by the specialists and knowledgeable people are mainly concentrated on the specific ways in which the financial institutions develop iam business. however, due to the historical and mechanical factors
「個人理財業務」這一名詞的出現，在我國僅有短短的幾年時間，但許多有識之士已對「個人理財業務」給予高度重視，並就如何拓展「個人理財業務」獻計獻策，但囿於歷史因素及現行體制的束縛， 「個人理財業務」的發展在我國仍處于初級階段，尤其對于國有商業銀行如何開發「個人理財業務」的深層研究尚不多見。分享友人