第五张是阐述住区会所设计、经营上存在的问题及原因，提出改进方法和展望未来。
The fifth is to elaborate that the residential Clubhouse design, management last existent problem and reason, put forward improving the method and outlooks the future.
本文在已有研究思路的基础上，改进了实证方法，考察了1999—2004年再融资的554家A股公司的经营性现金流操纵行为。
This article draws from existing research and improves empirical method and analyzes the manipulation over operational cash flow of 554 a share listed companies which refinanced between 1999 and 2004.
提出了房地产项目总成本费用估算方法、经营收入估算方法、现金流量估算方法、财务评价指标的改进方案。
Improving schemes of total cost estimation methods, operating income estimation methods and cash flow estimation methods are proposed. Also improving financial estimation indicators are proposed.
改进后的分配方法较好地实现了费用分配的受益原则，有利于为企业经营决策提供较为准确的航次、航线成本信息。
The new approaches will provide information of more accurate cost of shipping lines and voyages for company to make correct policies.
其四，在对经营者激励进行国际比较的基础上，提出了加强与改进的途径与方法。
Four, on the basis of international comparing of operator motivation, it offers and analyzes the method to strengthen and improve our motivation system.
其四，在对经营者激励进行国际比较的基础上，提出了加强与改进的途径与方法。
Four, on the basis of international comparing of operator motivation, it offers and analyzes the method to strengthen and improve our motivation system.
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