財務業績 的英文怎麼說

中文拼音 [cáiwùyèjī]
財務業績 英文
financial performance
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 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
  • 財務 : finance; financial affairs
  • 業績 : achievement; outstanding achievement
  1. In recent years, with further development of security market and establishment of modern enterprise system in china, the theory and practice of enterprise operation performance measurement have been developed greatly in china, and then more and more scholars have engaged in the research of this area, especially non - financial performance measurement and strategic performance measurement attract more people ' s attention today and so have become heated issues in theory. however, this trend cannot weaken the financial performance measurement ' s importance in an enterprise ' s inner management system. whether a shareholder or a leader of a company will not invest their capital in an enterprise which cannot bring back satisfactory financial result, noneffective financial performance measurement will surely destroy value of your firm

    近年來，隨著我國證券市場的深入發展和現代企業制度的建立，企業經營業績評價理論和實務在我國得到了很大的發展，已有越來越多的學者從事于業績評價相關問題的研究，特別是非財務業績評價和戰略業績評價越來越多地得到了人們的重視，現今已成為了理論界的熱門話題，但是，這並不能掩蓋財務性的業績評價在企業管理中的重要作用，無論是股東還是公司的領導者都不會對一個不能帶來滿意財務結果的事業投入資本，不科學的財務業績評價方式肯定會損害企業的價值，而作為指導整個企業經營的總目標和衡量企業綜合經營成果的核心財務指標的選取是否科學直接影響著整個業績評價體系的有效性。
  2. Firstly, in chapter one, the author divides the whole evolving process of financial performance measurement into four phases : cost - oriented performance measurement period, profit - oriented performance < wp = 7 > measurement period, comprehensive - investment - effectiveness - oriented performance measurement period and value - oriented performance measurement period. through the review of the evolving process, we can come to the conclusion that, whatever period an enterprise is in, it needs proper core financial index which is suitable to its management characteristics ; as its operation circumstances change, core financial index should be properly changed. and how to correctly select the core financial index which is suitable to management needs in the 21st century ' s new economy period

    首先，在本文的第一章，筆者按照不同時期企業經營業績評價的核心和重點的不同將財務業績評價方式的發展的過程劃分為的四個階段：成本業績評價時期、利潤業績評價時期、講求投資綜合效益的評價時期以及追求企業價值最大化的評價時期，通過對財務業績評價方式的歷史演進進行簡要回顧，說明任何時期的企業經營業績評價都有相適宜的核心財務指標，並且隨著經營環境的轉變，核心財務指標應當有所革新。
  3. One is to study the relationship between the share - holding structures of senior supervisor, stock structure etc, and the finance performance of the corporate ; the other is to study the relationship between correlative factors of the corporate governance. in this article, based on the analysis of the relationship between corporate governance and financing performance, the author divide performance into two aspects : roe and tobin ' s q ratio, tries to establish the correlation and regression analysis mathematics model of corporate value and developing ability of the corporate, using statistical software spss10. 0, carry through the correlation and regression analysis, then analyzes the model to study the relationship between corporate governance, corporate value and developing ability of the corporate. this is a beneficial experiment to the research of the relationship between corporate governance and performance

    本文試圖在分析公司治理結構各方面與公司經營財務業績相關關系的基礎上，將公司績效分解為凈資產收益率代表的公司價值和托賓q值代表的公司價值成長能力兩個指標，分別建立公司價值與公司治理結構各影響因素以及公司價值成長能力與公司治理結構各影響因素關系的多元線性數學模型，利用spss10 . 0統計軟體，對之進行多元線性回歸分析，考察它們之間的相關性和回歸系數，並通過擬和出的回歸方程考察公司短期與長期發展能力與公司治理結構的關系，是對公司治理結構與公司績效關系進行研究的一次有益嘗試。
  4. The recognition and measurement also involve difficult accounting problems, such as derivative financial instrument accounting, inflation accounting, intangible assets accounting and accounting for foreign currency statement translation, etc. two main points are innovative : the theoretical foundation of comprehensive income in accounting and economics ; the colored reporting model of comprehensive income

    本文創新性研究主要包括:首先，根據現有的經濟學和會計學理論分析和總結了關于全面收益問題的理論基礎;其次，在對各國財務業績報告改革進行歸納分析的基礎上，借鑒國外研究成果提出了全面收益的「彩色報告模式」 。
  5. According to present situation that financial reports have to be unproved, the author suggests that we should improve financial accomplishment reports and pursue " comprehensive benefit reports "

    針對目前的改進財務業績報告勢在必行的情況下，筆者提出我國也應該進財務業績報告，並建議推行「全面收益報告」 。
  6. The third part is on suggestions of improving financial accomplishment reports, and the author advises that a comprehensive profit report should be carried out, and analyzes the necessity of implement

    第三部分是對我國改進財務業績報告的建議，筆者根據目前我國財務業績報告的現狀，提出了我國改進財務業績報告的建議? ?推行全面收益報告，並分析了我國推行全面收益報告的必要性。
  7. Because of the short development of intelligence capital theory, though scholar study have some opinions on the relation between intelligence capital and enterprise financial performance, most of the opinions stay in macroscopical, scholar don ’ t carry on deep research on the relation between key element of intelligence capital and enterprise financial performance. so studying how the key elements influence the enterprise ' s financial performance respectively have important theory value and realistic meanings. firstly, review the relationship between intelligence capital and enterprise ’ s performance since 1990s, scholar launched research on relationship between intelligence capital and enterprise ' s performance successively and formed some theory

    具體內容包括: （ 1 ）人力資產影響基礎結構資產、知識產權資產、市場資產的機制研究; （ 2 ）基礎結構資產、知識產權資產影響市場資產的機制研究; （ 3 ）市場資產影響財務業績的機制研究; （ 4 ）利用平衡記分卡的有關思想，對智力資產與平衡記分卡的耦合研究作了進一步拓展;並結合企業生命周期理論，構建一個與平衡記分卡相似但又不等同的模型，充分考慮到企業知識產權資產在智力資產模型中的重要性，彌補了平衡記分卡在知識產權資產研究方面的某些不足。
  8. After becker linking up the concepts of knowledge and capital in 1992, the domestic and international research results of intelligence capital increased day by day. generally, people think intelligence capital was the effective supplement to the traditional capital concept ; it was the source that enterprises obtained competing advantage for a long time

    本文在國內外智力資產與企業業績關系已有研究成果的基礎之上，藉助平衡記分卡與智力資產耦合關系，立足於我國企業成長、發展的實際，系統研究了智力資產影響企業財務業績的機制這一重要課題。
  9. In order to reflect the change of income in a period totally, the gains and losses of price inflating and the measurement of derivative financial instruments needs fair value

    為了更全面地反映企業在一定期間內的財務業績變動情況，包括資產由於物價變動所帶來的利得或損失、衍生金融工具的收益的變動等，客觀要求採用公允價值對以上的項目進行計量。
  10. Based on the brevity discuss about the theory & practice development of performance measurement in internal and oversea commercial banks, and the brief analysis about the main financial performance assessment models, the author analyses the theoretical defects and practical bewilderment of our internal commercial banks " financial performance evaluation system. subsequently, the basic principium & the central thoughts of balanced scorecard ( which is a performance evaluation system grown up in america in 1990s ) are introduced, and after a profound analysis on the meaning of bsc ' s four performance assess factors ( financial, customer, the internal business process, the learning and growth. ), the profound enlightenment meanings, such as forming strategic operation thoughts, implementing bank ' s strategies practically, evaluating operation performance comprehensively and scientifically, are explicated

    本文首先簡要論述了商業銀行績效測評概念的內涵與意義，並在對國內外商業銀行績效測評理論與實踐發展及商業銀行主要的財務績效評價模型作扼要評述的基礎上，分析了我國商業銀行當前財務業績評價系統的理論缺陷與實踐困惑；隨后，文章介紹了20世紀90年代在美國興起的平衡計分法績效測評系統的基本原理、核心思想，並在對平衡計分法的財務、顧客、內部業務流程和學習成長四個業績評價要素進行深入分析之後，闡述了平衡計分法對我國商業銀行塑造戰略性經營思維、切實實施銀行戰略、全面科學測評銀行經營績效的深刻啟示意義。
  11. Among the analysts ' duties is the comparison of financial performances among competitors in the same industry

    股票分析師的職責之一就是對同業競爭者之間的財務業績進行比較。
  12. " notwithstanding the interest rate environment and property market conditions, the hkmc achieved another year of solid financial results after the record high set in 2004, " said the hon. henry tang, chairman of the board of directors of the hkmc

    按揭證券公司董事局主席唐英年先生在年報中表示：毋礙于利率環境及地產市道，按揭證券公司繼二零零四年業績創新高后，于本年度的財務業績仍然取得穩健的表現。
  13. The articles included in this issue are group long - term disability insurance in the u. s., comet expands educational programme and training locations, financial performance of disability products is significantly improved by new product design and enhanced claims management, income protection experience in the uk market, disability schemes in germany and the netherlands, case management, transferring the skills to claims management, using work task definitions of disability for income protection policies, electronic underwriting manual updated and enhanced, medical record assessment in the disability claim management process, managing disability claims in the united kingdom, hepatitis c virus infection in japan

    本期討論包括：美國團體長期殘障保險； comet的擴展教育計劃及培訓地區；通過設計新產品和加強理賠管理顯著改善傷殘險種的財務業績；英國收入保障市場的經驗；德國和荷蘭的殘障保險；個案管理：將個案管理技巧運用到理賠管理上；電子核保手冊的更新增強功版本，在殘障保險理賠管理過程中的醫療紀錄評估；英國的傷殘理賠管理；丙型肝炎病毒感染在日本。
  14. Moreover, recent literature in management accounting strongly argues the performance measures must be linked to the strategies and actions of a firm. the survey finds there is no difference between the two strategic types ( prospector, defender ) of firms with respect their ratings of the relative importance of financial versus nonfinancial measures for the purposes of decision making. more than half firms rated financial and nonfinancial measures as equally important for short and / or long - term decision making

    然而，從我們對中國電子行業的38家企業的問卷調查結果來看，企業規模（包括員工人數、銷售收入和層級個數）大小與非財務指標的使用沒有顯著的相關關系;對于企業的長、短期決策而言，財務或非財務指標的相對重要性有略微的差異，不同的戰略類型與財務和非財務業績評價指標的相對重要性之間沒有相關關系，半數以上的問卷認為在長期目標和短期目標的實現上，財務和非財務業績評價指標同等重要;戰略類型與非財務業績評價指標的使用沒有明顯的相關關系。
  15. Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide

    傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足，由此，世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議，改革收益表呈報模式已成為大勢所趨。
  16. The empirical data collected from the sample in 38 state - owned enterprises in the electrical and electronics industry. we examine the relationship between strategy and the reporting of nonfinancial performance measures on senior manager ' s actions / decisions. contingency theory suggests that the design of a management control system depends upon the circumstances affecting an organization

    從文獻綜述和研究者的建議來看，在戰略類型與對非財務業績評價指標之間的關系方面，採用一前瞻型企業與防衛型戰略的企業在非財務業績評價指標是不相同的。
  17. Trw automotive with 2007 sales of $ 13. 6 billion is among the world ' s ten largest automotive suppliers and is one of the top financial performers in the industry

    2004年，美國天合汽車集團以136億美圓的銷售額位列全球十大汽車配件供應商之一，並且是業內財務業績最好的公司之一。
  18. Thirdly, the short - term and long - term financial early - warning system is established based on the financial statements of marketing corporation in electric power, medicine and general merchandise. systematic method, efficiency coefficient method and linear regression method are applied in the short - term financial early - warning system from the aspect of cash flow, operating performance and function model ; growth periods method and management grade method are applied in the long - term financial earl y - warning system from the aspect of growing capability and financial stratagem. finally, lots of examples are given to validate these early - warning models, and some countermeasures are discussed for avoiding and eliminating the distress of enterprise

    首先，介紹了企業財務預警的概念、功能和國內外的研究現狀；其次，闡明了企業財務預警的原理、程序和方法；再次，它以電力、醫藥和百貨行業的上市公司報表為資料，按照指標選取、標準判斷、警限設置和警度預報的步驟，從企業的現金流量、財務業績和函數模型三方面，分別運用系統化方法、功效系數法和線性回歸法構建了企業短期財務預警系統，從企業的成長能力和財務戰略兩方面，分別運用周期波動法和管理評分法構建了企業長期財務預警系統；最後，舉了大量實例對構建的各個預警模型進行考證，並從財務角度探討了企業的防警和排警對策。
  19. As a result of the " notice of requirement for early disclosure of consolidated financial information " as announced by the tokyo stock exchange, h ltd has to report its consolidated financial results for the year ended 31 march by 30 june of the same year

    根據東京證券交易所tokyo stock exchange公布的規定及早披露綜合財務資料通告notice of requirement for early disclosure of consolidated financial information ， h有限公司必須在每年6月30日前報告該公司截至同年3月31日的年度綜合財務業績。
  20. A major requirement of any longwall mine layout is that it provides the best possible financial performance, given the existing circumstances and limitations

    所有長壁礦井布置的主要要求是在現有環境和限制下提供最佳的可能財務業績。
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