質核關系學說 的英文怎麼說
中文拼音 [zhíhéguānxìxuéshuō]
質核關系學說
英文
kern plasma relation theory- 質 : Ⅰ名詞1 （性質; 本質） nature; character; essence 2 （質量） quality 3 （物質） matter; substance;...
- 核 : 核構詞成分。
- 關 : Ⅰ動詞1 （使開著的物體合攏） close; shut 2 （圈起來） shut in; lock up 3 （倒閉; 歇業） close down...
- 系 : 系動詞（打結; 扣） tie; fasten; do up; button up
- 學 : Ⅰ動詞1 （學習） study; learn 2 （模仿） imitate; mimic Ⅱ名詞1 （學問） learning; knowledge 2 （學...
- 說 : 說動詞（說服別人聽從自己的意見） try to persuade
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It expounds the origin of bankruptcy administrator system, gives a general introduction to specific bankruptcy administrator system of such countries like germany, japan, us and uk, etc, and makes summaries and comments on the history and status quo of our bankruptcy administrator system, thus it provides a solid theoretical foundation for the following discussion. in the second section, the author discusses the nature and status of bankruptcy administrator. on the basis of introduction, comparison and evaluation of various theories of legal systems of civil law and common law, this paper comes up with the view point that it is appropriate for china to establish the bankruptcy administrator system with the trustee system as its core, it redefines the bankruptcy administrator and provides theoretical base point for the perfection of the bankruptcy administrator system in china
本文的第一部分從考察破產管理人制度的歷史沿革入手，在闡釋了破產管理人制度的起源之後對德、日、美、英等國各具特色的破產管理人制度進行了總體的介紹，並對我國破產管理人制度的歷史和現狀進行了綜述和評介，為展開後文的論述提供了深厚的理論背景；文章的第二部分就破產管理人的性質和地位問題展開討論，在介紹、比較和評價大陸法系與英美法系關于該問題的各種學說基礎上，提出了我國宜以信託制度為核心，確立破產管理人制度的觀點，對破產管理人進行了定位，從而為後文完善我國破產管理人制度的構想提供了理論基點；最後，文章就如何完善我國破產管理人制度提出了一些構想，主要對破產管理人的選任和撤換、破產管理人的權利和義務、對破產管理人的監督機制等方面的制度建構和完善提出了一些具有現實意義的設想和建議。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。
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