资本结构理论是研究在实现企业价值最大化的目标下，企业资本结构中债务资本与权益资本的比例如何确定的理论。
Theory on capital structure is the theory on how to define ratios of debt capital and equity capital of enterprise capital structure under the target of realizing maximization of enterprise value.
自1950年MM资本结构理论提出以来，“现金流量”与“企业价值”便成为现代财务理论的基本的、核心的概念。
Cash discharge and enterprise cost have become basic and core concepts since MM capital structure theory was presented in the 1950s.
学习的性质体现为形成劳动力价值、实现人力资本的积累与增殖及其学习的回报性。
Learning can help to increase the value of labor force, accumulate and multiply human capital and get returns.
这里，我举分子物理学中研究气体运动规律的例子，与《资本论》对剩余价值的研究作一比较分析。
Here I will make a comparison between the revelation of the law of movements of gas in molecular physics and the examination of the surplus value in Capital.
资本有机构成和剩余价值率与实际工资、技术进步和非经济因素等高度相关。
Organic composition of capital and surplus value rate are closely related to real wage, technical changes, non-economic fa.
按照增值税额与货物价值的合计数，贷记“资本公积”科目。
According to the value-added tax and the total value of goods and credited "capital reserve" subjects.
一般财务理论认为，企业价值应该与企业未来资本收益的现值相等。
General financial theories hold that the value of a business should be in conformity with the future capital gains of the business.
股份回购作为一种股本收缩方式涉及上市公司的资本结构与股利分配政策，因此是上市公司用以提高股票内在价值的重要手段之一。
As a way of equity contraction, share repurchase involves capital structure and dividend policies of listed corporations, thus it can improve their internal stock value.
绩效评估是高校衡量人力资本投入与产出比率的价值尺度及公平竞争的管理准则。
Performance assessment is a value for measuring input and output of human resources, and a management rule for fair competition.
这使得全球实际的有形与无形资产的市场价值得以表达为一种资本。
This leaves the market value of the world's real physical and intellectual assets reflected as capital .
这种“资本的方法”集中研究财富核算与真实储蓄(即调整后的净储蓄)的指标，除去总的资产消耗价值以外的储蓄量。
This' capital approach 'focuses on wealth accounting and indicators of genuine (or adjusted net) saving, the amount of saving over and above the value of total asset consumption.
企业是人力资本与物力资本的合作契约，人力资本和物力资本共同创造企业的价值。
An enterprise is the cooperative contract of human capital and physical capital, and they create enterprise value together.
本文试图在劳动价值论的前提下，论证劳动与资本在价值创造中可能存在的正和关系。
This essay attempts to explain the possible positive-sum relations between capital and labor, without violating Marxian labor theory of value.
首先从MM模型以及修正的MM模型入手，以时间价值为基础建立反映资本结构与财务风险的企业价值基本模型。
First, through the MM model and adjusted MM model, a fundamental firm value model is set to reflect capital structure and financial risk on the basis of time value.
利率是资金的时间价值，是资本这一特殊生产要素的价格，利率的调整对于宏观经济与微观经济都具有重要影响。
The interest rate is the time value of fund, is the price of capital, which is a special production element. The interest rate adjustment influence on macroscopic and microscopic economy critically.
内容提要在传统剩余价值论的架构中，劳动与资本在价值创造中只存在零和关系。
In Marxian theory of surplus value, there could only exist zero-sum relations between capital and labor in the creation of value.
资本结构问题是一个具有重大理论价值与实践意义的研究课题。
The matter of capital structure is an important research task which both has great theoretical value and practical meaning.
我国公司资本制度应该建立在安全与效率两大价值平衡的基础上。
The company's capital system of our country should be established on the foundation of safety and efficiency balanced.
就资本生产与智力生产的异同作了比较，同时归纳了智力化经营的策略与智力价值实现的途径。
The author elaborated the similarity and difference between capital production and intelligence production, and concurrently gave some advice on how to manage and realize the value of intelligence.
企业的资本结构选择与企业市场价值相关，市场择机理论系统地阐述了二者之间的关系。
Capital structure is related to firm market value, and the relation between capital structure and firm value is systematically discussed by the theory of time marketing.
法兰克福学派片面地夸大其消极方面，将其看成是资本力量与机械化生产对人类价值的全面剥夺、扭曲与压制的工具。
Frankfort school exaggerated the negative aspects unilaterally, treated it as the tool of capital and mechanical production to deprive, deform and depress human value.
它等于企业全部资产的市场价值与股东、债权人投入企业的资本额之间的差额。
It equals the balance between the market value of the enterprise's total assets and the capital amount that is put in by the Stockholders and creditors.
社会资本对知识分享与群聚价值创造影响之研究。
The Influence of Social Capital on Knowledge Sharing and Value Creation in the Cluster: an Empirical...
在财务理念下，品牌是创造价值与增值的资本要素，而创造价值与增值是财务管理的基本目标，从目标、实际操作、资本经营、风险以及财务关系层面上分析，品牌管理都应该以财务管理为导向。
Based on the financial notion, brand in this thesis is defined as value-created and value-added capital element, and the primary objective of financial management should be creating and adding values.
风险投资中的控制权分配直接影响企业的价值以及风险资本家与风险企业家的个人利益。
The allocation of control rights in venture capital affects the firm's value and benefit of venture capitalists and entrepreneur.
与通常的资本结构理论分析相比，这种分析更加直观，也具有更强的实用价值。
In comparison with the normal capital structure theories, the analyzing way is plainer and more practical.
本文在借鉴国内外有关人力资本价值研究的基础上，从理论与方法两方面对企业家人力资本价值评价进行研究。
Based on the research on human capital value at home and abroad, this paper discusses the estimation of the Entrepreneur's human capital value from the theoretical and practical perspectives.
鉴于此，对环境与生态系统资本价值评估中的一些问题进行了探讨。
This paper attempts to calibrate those deviations and to present new paradigm for monetary evaluation of ecosystem services and its capital stocks.
鉴于此，对环境与生态系统资本价值评估中的一些问题进行了探讨。
This paper attempts to calibrate those deviations and to present new paradigm for monetary evaluation of ecosystem services and its capital stocks.
应用推荐