以盈亏平衡决策为例，设计了四种不同的经营决策风险计量指标，并对它们各自的优缺点作了分析论述。
This paper mainly discusses four indexes to measure the risk of operating decisions and analyses their advantages and disadvantages.
资本家将他们的收入转为税率更低的形式，例如资本所得；他们开始迁移；亲身工作越来越少；也不再冒经营决策上面的风险。
Capitalists shift their income into less-taxed forms, such as capital gains; they move; they work less; they take fewer entrepreneurial risks.
银行在经营中的一项重要决策，就是对贷款组合结构进行优化，以持有一个具有尽可能高的收益率和尽可能小的风险的贷款组合。
One important decision of bank management is to optimize the loan portfolio structure so as to hold a loan portfolio with possible highest yield and relevant lowest risk.
会计资料是资料使用者评价财务状况、做出投资决策、改善经营管理、防范经营风险的主要依据。
Accounting information is the essential foundation for the information users to appraise financial affairs, make investment decisions, perfect running and management and prevent management risks.
会计风险的存在，无疑会对信息使用者的决策以及企业生产经营产生重大影响。
Undoubtedly, the existence of accounting risks will have great influence on information users in decision-making and management of enterprises.
最后，对多元化经营战略的实施提出一个系统的对策建议，包括多元化行为决策、多元化方向选择及进入、多元化经营后的业务组合和风险防范等。
Finally, systematic proposal is raised about how to operate it, including the decision of business diversification, the diversification orientation and the compose of professional work.
风险管理是企业内部重要的决策和经营管理行为。
Risk management is one of important decision-making and operation activities in a firm.
风险企业家掌握着关键技术和风险企业的日常经营决策权，在风险投资过程有中举足轻重的作用。
The venture entrepreneur plays an important role in the venture investment because he has the key technique and the right to make a strategic decision on day-to-day operations in the venture firm.
会计信息是管理者、投资者和债权人等改善经营管理、评价财务状况、作出投资决策、防范经营风险的主要依据。
Accounting information managers, investors and creditors to improve its management and evaluation of the financial situation, make investment decisions. the main basis for preventing business risks.
据此，在风险型决策的框架下，提出并论证在短期经营决策问题上，传统意义下的无关成本可能是相关的；
This paper offers an example, suggesting that such irrelevant costs may be relevant under the framework of risky decisions.
二是运用资产负债管理比率建立约束条件，通过法律、法规和经营管理约束控制流动性风险，使贷款的分配决策满足银行监管要求和银行经营实际；
Secondly, liquidity risk is controlled by using constrains on laws, regulation and operation, so the loan′s allocation can meet the requirements of supervision and operation.
财务决策风险是每个生产经营者所必须考虑的问题，风险是通过围绕预期收益可能产生的离差量来度量。
Financial risk should be taken into account in course of manager's decision. The risk is usually measured by deviation around expected income.
监事会可以提高监督动机和效率、避免委托人监督产生的道德风险和防止单层制董事会结构中董事会决策咨询功能和监督功能的冲突，以及减少大股东对经营者的过度干预和对小股东的剥夺。
If the management power is given to the board of directors, the supervision power should be given to another independent unit-the board of supervisors, so that it can restraint the management power.
监事会可以提高监督动机和效率、避免委托人监督产生的道德风险和防止单层制董事会结构中董事会决策咨询功能和监督功能的冲突，以及减少大股东对经营者的过度干预和对小股东的剥夺。
If the management power is given to the board of directors, the supervision power should be given to another independent unit-the board of supervisors, so that it can restraint the management power.
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