图12：在整体企业治理中，更多的政策决策由治理委员会和中央控制的资产管理团队制定。
Figure 12: In full enterprise governance, more of the policy decisions are made by the governance board and the centrally controlled asset management team.
但更重要的是，14个股份制企业中远集团的资产转让应当是综合行动的一部分，工作组还作为一个整体在这个过程中关键的一步上市。
But more importantly, the transfer of 14 shareholding enterprises COSCO assets should be part of integrated operations, the Group is also listed as a whole a key step in the process.
商誉作为企业整体价值的构成部分，不能脱离企业资产而单独存在。
The overall value of goodwill as a component of enterprise can not exist independently from the corporate assets.
目前我国军工集团整体资产证券化率仅为25%，十大军工企业旗下在A股上市的共有70家。
The overall asset securitization rate of China's military industry is currently only at 25%. A total of 70 listed in the A-share market are among the top ten military enterprises.
整体上市可以看作是企业对其边界进行的调整，有利于整个企业集团降低交易费用和提高资产配置效率。
Listed as a whole can be seen as the adjustment of its borders of enterprises, it can help to reduce transaction costs throughout the enterprise group and advance the efficiency of asset allocation.
企业是其各单项资产及商誉的有机整合，盈利能力是企业整体价值的基础。
An enterprise is an organic integration of its individual assets and reputation, and the profit capacity is the basis of its integral value.
间接计量模式下对商誉的计量主要是通过企业整体价值扣减可辨认净资产的公允价值。
And in the indirect way goodwill can be measured as the excess of the value of the whole company over the fair value of net assets.
商誉是无形资产中最‘无形’的，其价值和企业的整体资产价值密切相关。
Goodwill is most intangible of intangible assets. It's valuation is connected with whole company value.
企业资产质量和盈利能力是企业整体上市的基础和决定性因素。
Enterprise asset quality and profitability are the basic overall market and the decisive factor.
她发现中国企业的整体净资产回报率实际上与欧美国家的水平旗鼓相当（见图）。
The average return on equity in China is similar to that in America and Europe (see chart, above).
她发现中国企业的整体净资产回报率实际上与欧美国家的水平旗鼓相当（见图）。
The average return on equity in China is similar to that in America and Europe (see chart, above).
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