residual income造句
例句與造句
- The correlation of market value with the accounting factors and residual income
剩余收益與市場價(jià)值的相關(guān)性 - The reduction of agency cost to minimum is to maximize the residual income of the firm
最大限度的降低代理成本其實(shí)就是最大化企業(yè)的剩余收益。 - In 3rd chapter , from the view of constraint we discuss how to arrange the supervision mechanism of the firm in order to ensure that the financial goal about the residual income maximum of the firm will be achieved
在第三章中我們從約束的角度著重探討了應(yīng)如何安排企業(yè)的監(jiān)督機(jī)制以保證企業(yè)剩余收益最大化的財(cái)務(wù)目標(biāo)得以實(shí)現(xiàn)。 - In 5th chapter we analyze emphatically how to arrange salary incentive mechanism and how to make the best incentive effect to achieve the financial goal if we choose the residual income maximum of the firm as the financial goal
第五章著重分析了如果以企業(yè)的剩余收益最大化為財(cái)務(wù)目標(biāo),應(yīng)該如何安排薪酬激勵(lì)機(jī)制,并使之發(fā)揮最佳的激勵(lì)效果以保證目標(biāo)得以最終實(shí)現(xiàn)。 - From the practice of the western corporations , we found that making the management supervisors to be the stockholders and partly have the power of residual control and residual income is an important way to reply this problem
從西方國家的市場實(shí)踐來看,引入管理層持股機(jī)制,使管理者尤其是高層管理者擁有部分“剩余控制權(quán)”和“剩余索取權(quán)” ,成為應(yīng)對這一問題的主要對策之一。 - It's difficult to find residual income in a sentence. 用residual income造句挺難的
- In this study , we first review the theory of eva , which includes how eva modifies the concept of residual income to its theory , eva concept and their relationships to traditional metric , and the empirical results of the value - relevance of eva
本文首先通過對經(jīng)濟(jì)增加值概念、內(nèi)涵及理論基礎(chǔ)等方面的分析,闡明了經(jīng)濟(jì)增加值的優(yōu)越性及存在的問題。并且結(jié)合中國的會計(jì)制度,對經(jīng)濟(jì)增加值的會計(jì)調(diào)整和具體計(jì)算作了詳細(xì)的闡述。 - The paper 2nd chapter starts with the relation between the option of the firm financial goal and governance mechanism arrangement , explains that the optimum governance mechanism arrangement can achieve firm value maximum and also guarantee the residual income maximum of the firm achieved
本文首先從企業(yè)財(cái)務(wù)目標(biāo)選擇與治理機(jī)制安排的關(guān)系入手,說明了最優(yōu)的治理機(jī)制安排在實(shí)現(xiàn)企業(yè)價(jià)值最大化的同時(shí),也能保證企業(yè)的剩余收益最大化得以實(shí)現(xiàn)。 - Therefore , in the paper we choose the residual income maximum of the firm instead of the firm value maximum , and can prove that the residual income of the firm is subordinate to the firm value maximum . based on that , we bring some results of governance theory into the study of finance fields as well as analyze how to arrange the governance mechanism of the firm and ensure to achieve the financial goal of the firm
鑒于此,本文提出以企業(yè)剩余收益最大化作為財(cái)務(wù)目標(biāo),并論證了在一套有效的治理機(jī)制的保證下它能統(tǒng)一于企業(yè)價(jià)值最大化,并在此基礎(chǔ)上將治理理論的一些研究成果引入到財(cái)務(wù)學(xué)研究中來,探討企業(yè)的治理機(jī)制是如何安排以保證企業(yè)的財(cái)務(wù)目標(biāo)得以實(shí)現(xiàn)。 - The value created by enterprise every year is the residual income , from which all costs should been deducted , and it still could not be depicted by traditional evaluation systems vividly , such as roe and eps . the main defects lay on two aspects . one is that only the debt capital is directly considered to the gain - or - loss of that year
主要缺陷在以下兩方面: ( 1 )傳統(tǒng)指標(biāo)的計(jì)算只有債務(wù)資本成本計(jì)入損益表,而權(quán)益成本被忽視了,從而導(dǎo)致成本的計(jì)算不完全,因此無法判斷公司為股東創(chuàng)造的價(jià)值的準(zhǔn)確數(shù)量; ( 2 )傳統(tǒng)指標(biāo)的計(jì)算以會計(jì)報(bào)表信息為基礎(chǔ),而會計(jì)報(bào)表信息由于其固有的缺陷對公司業(yè)績的反映本身就存在部分失真。 - It implies the probability of solving the fundamental problem of accounting through the illustration of correlation among accounting objectives , information characteristics and measurement attributes and the intrinsic relation between eva ( a measurement of performance ) and residual income valuation ( an equity valuation method ) . accounting standard setting is the core of the thesis , and it is the main method used present all over the world to solve the fundamental problem of accounting as well
為尋求會計(jì)基本問題的可行解,我們探討了會計(jì)目標(biāo)、信息質(zhì)量特征和計(jì)量屬性之間的交叉相關(guān)性以及eva (一種業(yè)績衡量方法)和剩余收益估價(jià)(一種權(quán)益估價(jià)方法)的內(nèi)在聯(lián)系,這種交叉相關(guān)性和內(nèi)在聯(lián)系預(yù)示了解決會計(jì)基本問題的可能性。 - The residual income of the firm can carry on quantization , and reflect the stake among each participator and financial risks of the firm , so the residual income of the firm can be the financial goal under the circumstances that the residual income maximum of the firm is subordinate to the firm value maximum , which is the goal of the firm
同時(shí)由于企業(yè)剩余收益能夠進(jìn)行量化,體現(xiàn)企業(yè)各參與者之間的利害關(guān)系和企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn),因此企業(yè)的剩余收益最大化完全可以統(tǒng)一在企業(yè)價(jià)值最大化這個(gè)企業(yè)目標(biāo)之下成為企業(yè)的財(cái)務(wù)目標(biāo)。