financial risk ratios 中文意思是什麼
financial risk ratios
解釋
財務風險比率-
The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision
本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。 -
It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit
研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。 -
The subject discussed in this thesis is mainly about the interactions among the financial relationship, the financial ratios, the cost, the risk and the off - balance - sheet financing in the process of making an off - balance - sheet financing decision for the enterprises and how these factors influence the decision - making activity of the enterprises
本文討論的對象主要是企業在表外融資過程中所涉及的財務問題，包括了表外融資具體方式的會計確認與披露、表外融資決策與企業環境、財務關系、財務指標、成本、風險等因素的相互作用，以及這些因素是如何影響企業表外融資決策的。 -
Correct financial channel should be chosen and gradually put into practice in order to avoid this kind of risk. chapter 4 : on barriers and countermeasures for enterprise assets recomposing. three difficulties of enterprise assets recomposing are high assets liability ratios, large sum of old - age pension for retired staff and the reassignment
企業過高的資產負債率，離退休職工的養老金負擔，和富餘人員的安置，是企業資產重組的三大難點，而這些難點的解決，最終表現為需要高額的費用，這些費用負擔，實際上構成了我國企業資產重組的重要原因。 -
Financial risk ratios
財務風險比率 -
This paper precedes analysis by examples on investment income in shanghai and shenzhen stock market from 1994 to 2005 by investment strategies with financial ratios as decision basis, inspecting average rate of return of various investment strategies, standard deviation for investment income, sharpe ratio of reward to risk, and analysis on these results. financial ratios in research include : price - to - book ratio, price - to - earnings ratio, price - to - sales ratio
本文主要對以相對估價法為決策依據的投資策略在滬深兩地a股市場1994年至2005年的投資收益進行實證分析，考察各種投資策略在這11年間的總收益、年度復合收益率、收益標準差、收益的夏普風險指數，並對結果進行了分析。 -
Ttis paper sms the recen research results in the topic, maks a briefly descripon of the foral risks, then researthes on the mechanism to cause them, introduces way to assess the level of anancial risk. based on it, this paper finds out the main finaniai ratios to influeoce risk through survtw, and bulld the financial riskleve forecasting model by the method of two group ofdiscdrinate analysis. ih the research, 60 listed compedes are selected as our statstical analsis samples and cataloged into two groups, which has 30 samples, one is company which is no specially wdopn st ) the othe is on the cotw ( st )
本文對已有研究成果進行了總結回顧，接著從我國上市公司財務風險的現狀分析入手，揭示了上市公司總體財務風險的水平，並從多方面具體分析了上市公司財務風險的成因，然後介紹了財務風險評估的幾種常用方法；在此基礎上，採用問卷調查法確定了財務風險預警指標體系后，選擇滬深兩市60家上市公司作為估計樣本（其中30家為st公司， 30家為非st公司） ，運用兩組判別分析法建立了上市公司財務風險預警模型，再選擇了20家上市公司作為測試樣本，來測試已建立模型的效果；對ykf公司的財務風險進行綜合分析，其結論與運用建立的預警模型的測試結果相吻合，故對其發出了財務風險預警；最後，針對我國上市公司的實際情況，從完善公司治理機制、重塑社會信用體系等方面提出防範公司財務風險的對策和建議。 -
It analyses the composition and yield origination of net - assets of open - end fund, fees and fees rate of open - end fund, the determination and calculation to the value of open - end fund under different yield rate, and the affection of financial ratios to yield rate. meanwhile, it discusses measurement of the future value of fund ( mainly risk of the fund and desired yield rate ), the determination of system risk and non - system risk of open - end fund. at last, this article analyses the relation of income distribution and the value of fund and taxation distribution and the value of fund
分析了開放式基金凈資產值的構成及其收益來源，開放式基金的費用和費用率，不同收益率下基金價值的測算、幾種財務比率對收益率的影響；分析了基金未來價值的度量（主要是基金的風險與預期收益率） ，開放式基金的系統風險與非系統風險及對風險的測量；分析了各種因素（宏觀經濟因素、微觀決策層）對基金價值的影響，分析了收益分配與基金價值的關系，稅務籌劃與基金價值的關系，並在此基礎上闡述了』開放式基金的推出對我國的券商、基金管理公司、國有商業銀行及金融市場的影響。
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