資產評估理論 的英文怎麼說

中文拼音 [zīchǎnpínggūlǐlún]
資產評估理論 英文
theory of asset appraisal
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 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...
  • 評 : Ⅰ動詞1. （評論; 批評） comment; criticize; review 2. （評判） judge; appraise Ⅱ名詞（姓氏） a surname
  • 估 : 估構詞成分。
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 論 : 論名詞（記錄孔子及其門徒的言行的「論語」） the analects of confucius
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 評估 : estimate; assess; appraise
  • 理論 : theory
  1. In recent years, with the emergence of violative operation of valuation and the incident of offering assessment result of deviating seriously from the objective fact occasionally, the problem of quality of valuation become the hot topics for the theory circle, the affair circle and the publics

    近年來，資產評估違規操作、提供嚴重偏離客觀事實的評估結果的事件時有發生，使得資產評估質量問題成為資產評估理論界、實務界及社會公眾關注的熱點問題。
  2. From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered

    第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。
  3. Asset appraisal, as a part of neutral activity which tightly accompanied with asset business, put forward a new theme on how to conform to the transformation trend of appraisal research and build up more perfect and integrated appraisal theory under comprehensive, mobile and uncertain conditions which may be helpful to select a proper method in order to promote the quality of appraisal in the activity traditional appraisal theory is built on neo - classical value theory

    作為伴隨資產業務、能提供資產現時價值的資產評估中介性活動，如何適應資產評估研究範式的轉化趨勢，在復雜、動態與不確定的環境背景條件下構築完善的資產評估理論，進而選擇適用的資產評估方法以提高資產評估質量是資產評估界面臨的新議題。傳統資產評估理論構建於新古典綜合價值理論基礎之上。
  4. Finally, the application of combination forecast based on rough set theory in measuring intangible asset valuation is demonstrated with a practical example, further shows the effectiveness and practicability of the method proposed in this paper

    最後，結合實例闡述了基於粗集理論的組合預測方法在企業無形資產評估中的應用，進一步說明了該方法的可行性和有效性。
  5. Firstly, this paper, by the mummers, put forwards the reason of the false valuation of intangible assets from five aspects : the way of valuation, the organization of valuation, the client of valuation, the guild of valuation and government. secondly, put forwards the opinion from avoiding the administration of government, more developing the organization of valuation, strengthening the research of theory and criteria, reforming the charge system, and making the report of valuation in strictness and norm. it can effectively prevent and avoid the false valuation of intangible assets, and accelerate exuberance and continuance development of the valuation of intangible assets

    本文針對目前無形資產評估存在的失真現象，首先從評估方法、評估機構、評估客戶、評估行業和政府等五個方面系統和深入地分析無形資產評估失真產生的原因，接著從避免政府行政干涉、進一步發揮評估行業協會作用、加強評估理論和標準的研究、改革現有收費制度和嚴格按規范製作評估報告書等方面有針對性地提出失真解決辦法的建議，為有效預防和避免無形資產評估的失真，促進我國無形資產評估健康持續發展，有著非常重要的現實作用。
  6. In the part of investment and corporate finance theory, through analyzing the theory of time value of money, efficient market theory, capm model, option - pricing model, the concrete theory basis of the application of appraisal method

    在投資與財務理論部分，通過對貨幣時間價值理論、市場有效理論、資本資產定價理論、期權定價理論的介紹闡明了高新技術企業價值評估方法運用的具體理論基礎。
  7. Firstly, with the guidance of system analysis, fully considering the special characteristics, this thesis analyzes the origination of social function and the separate conditions. in the process of analysis, this thesis uses followed theories : transaction cost efficiency, difference efficiency theories, assets evaluation, time value of currency, which make the analysis become more scientific and more practical

    本文首先以系統分析方法為指導，充分考慮社會職能的自身特點，分析了社會職能產生的根源和分離的條件，在分析的過程中採用交易成本理論、差別效率理論、資產評估理論、貨幣時間價值理論，使本文的分析論述富有科學性和應用價值。
  8. In order to assess intangible asset of enterprise, a quantitative model that assesses the intangible asset of enterprises is constructed using combination forecast method based on rough set theory, in the method, the determination of weight coefficients is translated into estimating significance of attributes among rough set

    摘要針對如何評估企業無形資產的問題，運用基於粗集理論的組合預測方法，建立了企業無形資產評估的數量模型。
  9. Business valuation based on modern economy is one of the most difficult and comprehensive professional work in asset appraisal, but also stands for the trend of the appraisal. as china implemented planned economy all the long in the past years, the concept of business value was proposed later than other advanced countries. the study on the theory and method of business valuation we made is relatively backward. all these lead to that we merely use cost method in practice. with the improvement of market economy, the validity of cost method is challenged. hunting for appraisal methods suitable for china circumstance has become more and more urgent. this thesis presents its own opinion on the adjustment of the basic frame of theory of business valuation. for the first time, it puts systems theory into the study of the theory base, and believes that the enterprise as a compound entity has higher efficiency than the sum of its constituent, and then proposes new appraisal assumption. aiming at the obscure understan ding, it analyses a group of conception related to business valuation. after giving a whole analysis and study, this thesis indicates the income approach which emphasizes earning - capacity of a enterprise should become the correct choice of china, and makes a further study on the origin - features and feasibility of this method

    植根于現代經濟的企業價值評估是資產評估中綜合性最強，技術難度最高的業務之一，也是評估業未來的發展方向，由於我國過去長期實行計劃經濟體制，企業價值概念的提出和運用時間較晚，缺少現代經營理念的積累，企業價值評估的理論與方法的研究比較滯后。本文試圖以理性分析和案例分析相結合的方法，系統研究和分析企業價值評估的基礎理論及其現實條件下，適應我國經濟發展的評估方法，以期為構建有中國特色的企業價值評估理論和方法體系做一些有益的探索。文章以企業價值評估的基本概念為起點，在對眾多關于企業性質的學說和理論觀點進行概括抽象的基礎上，指出了整體性、持續經營和盈利性是企業的重要特徵，依據企業的整體性運用系統方法闡明了企業的價值大於組成企業的單項資產價值之和，據此提出了反映企業價值評估特點的有機組合增殖假設；依據盈利性的特點，強調了企業價值評估的核心應為企業的獲利能力，而不是組建企業的成本；對企業價值、企業價值評估含義、特點的論述以及對相關概念的辨析表明了作者的個人觀點和文章的基本定位，而從評估目的入手劃分的以產權變動為目的的企業價值評估和以財務決策為目的的企業價值評估與企業價值評估的假設、評估核心共同決定了評估方法的選用。
  10. Directing against some unreasonable practices of evaluation organizations in china at present, combined with evaluation work practices of more than ten years, requirements for strengthening preparation work before assets evaluation in power industry have been put forward, and essential factors for assets evaluation in power industry, such as capital cost, reasonable construction period, interest rate in the construction period, economic depreciation resulting from environmental protection etc., being expounded

    摘要針對當前我國評估機構的一些不合理之處，結合十多年評估工作實踐，從電力資產的特點出發，對電力資產評估要素，如資金成本、合理建設工期、建設期利率、環保因素產生的經濟性貶值等分別進行了論述。
  11. Finally, according to the market principle of appraisal theories, the article put forward that bad debts could be valued with a method established on statistical principal, and discussed the feasible scope, the detailed operations and the important points of this method

    最後，借鑒資產評估理論中的市場法提出了採用統計分析的方法對不良資產進行評估，並對統計分析法的適用范圍、具體操作和要點進行了闡述。
  12. My paper, firstly builds up a logic framework in the research, that is element mechanism, concept foundation ( avs ) and theory foundation. on elements mechanism layer, the paper not only extracts three key elements, that is host, information and environment, combined with other elements, but also builds up a model of element agreement and constructs appraisal process systematical structure as well as control flow chart. on concept foundation layers, the paper

    按照這一邏輯層次，本文在要素機理層面，提取評估主體、信息、環境三大關鍵要素，結合其他要素構築要素耦合圖，並依此構造資產評估的過程系統結構圖與控制流程圖;在概念層面，確立資產評估價值標準（ avs ）這一核心概念的內涵（ fmv ） ;在理論基礎層面，首先澄清了資產評估的會計理論基礎，然後依次（第三章與第四章）介紹了基於新古典經濟學與博弈論的資產評估機理的特點。
  13. Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs

    公司在上市公司審計、特大國有企業集團審計、企業查帳驗證；稅務代理、稅務咨詢、稅收籌劃；企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估；大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理；企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證；企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務；企業信息化咨詢（ erp ） ，企業形象策劃（ ci ） ；質量認證咨詢；科技成果的評估及轉讓、科技咨詢及服務；各種培訓服務等方面有強勁的服務能力。
  14. It is impossible to estimate reserves up to standard of sec in domestic by now, the reserve in their annul reports of three major domestic oil companies was estimated by foreign estimating agency ryder scott and d & m

    因此，在搞清國內外油氣儲量含義的基礎上，對比研究國內外油氣資產評估理論和方法，掌握與國際接軌的儲量評估手段，對現階段的我國石油企業來說具有重要的現實意義。
  15. In this article, the accouting system for the impairment of assets encompasses two main parts : one is the theorical system and the other is accouting practice

    在此部分，首先論述了作為支撐整個資產減值體系的四項理論基礎：受託責任理論、產權理論、資產評估理論與會計計量理論。
  16. Theory of asset appraisal

    資產評估理論
  17. This paper makes systemic research on the theories and methods in the impairment of assets. in chinese stock market, affected by various factors, the asset value of most listed companies have been overvalued for a long time

    第三部分論述了作為資產減值體系的四大理論基礎:產權理論、受託責任理論、資產評估理論、會計計量理論。並系統闡述了各種理論對資產減值會計的影響。
  18. In this paper, we make the study on mathematical methods using in some problems of valuing intangible assets, which increase the applicability of mathematical methods in valuing intangible assets, make the mathematical methods integrated with the theoretics of valuing intangible assets well. this study can give the people some working gist and boost up veracity and the valuation of intangible assets

    本文對無形資產的幾個方面進行了數學方法應用研究，將數學方法與無形資產評估理論緊密結合，提高了數學方法在無形資產評估中的適用性，為評估實踐提供一定的依據，增強了無形資產評估值的準確性和公允性。
  19. Valuing intangible assets is the process of making certain the valuation of intangible assets, which cannot without the using of mathematical methods. the using of mathematical methods logically is the linchpin that makes the valuation exact and impersonal. because some mathematical methods used nowadays cannot integrate with the theoretics of valuing intangible assets, mathematical methods cannot direction the valuing intangible assets properly

    無形資產評估是對無形資產價值定量化的過程，此過程離不開數學方法的運用，採用合理的數學方法是得到準確、客觀的評估值的關鍵，由於現今很多數學方法沒有與無形資產評估理論相結合，使得數學方法並不能較好的應用於指導無形資產評估，因此對無形資產評估進行數學方法的應用研究很有必要。
  20. In the thesis, first, with the view to new institutional economics, the author researched the asset appraisal standards and deeply analyzed its character, function, making and etc. second, the author made a theory model of demand - supply, and then analyzed the affect factors on the demand and supply of assets appraisal standards so to find the reason of its imbalance. after that, the author studied the cost and profit of the making of assets appraisal standards as well as many affect factors, so that the profit will be the most on the conditions of fixing cost. at last, on the basis of theoretical analysis, the author brought forward some suggestive conclusion such as : reasonable location of standards making ; the process of making should be full played ; choose the china appraisal society as the organization of making the assets appraisal standards through the comparing of many institution of standards making ; consult to the foreign assets appraisal standards so as to lower the cost of standards making ; streng then the theoretical preparation of assets appraisal ; standards making should be in a long run ; making standards as early as ; strengthen teaching on standards ; attach importance to macro - environment analyzing

    本文從新制度經濟學角度研究資產評估準則，對資產評估準則的性質、功能及制定等進行了深入分析；通過構建供需分析理論模型，對影響資產評估準則的需求和供給的因素進行系統分析，剖析資產評估準則供需不平衡的成因；對資產評估準則制定的成本收益進行研究，全面分析影響成本和收益的諸多要素，達到成本一定的情況下，收益相對最大；在理論分析的基礎上結合中國資產評估的宏觀環境，分析了我國宏觀環境對準則制定的影響；提出了我國資產評估準則制定的對策定位：準則制定要合理定位；制定過程要充分博弈；對準則制定機構的選擇；借鑒國外資產評估準則；加大資產評估理論準備；準則制定要有前瞻性；準則制定應有緊迫性；強化準則培訓力度；準則需明確宏觀環境分析。
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