现代企业财务中营业杠杆和财务杠杆的作用，均表现为其对收益和风险的放大效应。
The functions of operational lever and financial lever in modern enterprises finance are displayed in the magnifying effect to its returns and risk.
本文以沪深两地上市公司为样本实证检验了引发财务重述的治理诱因以及投资者关系管理的调节效应。
We use the sample of Chinese listed companies to examine the governance reasons for financial restatements and the moderating effect of investor relations management.
基于1999年至2003年“上证”180家上市公司的A股数据，采用传统财务指标研究了“上证”A股市场的反转效应问题。
The contrarian effect of Shanghai Stock Exchange A - shares is investigated using a traditional financial index based on 180 A - shares sample data from 1999 to 2003.
本文分析了我国上市公司的财务杠杆效应。
This paper mainly analyzes the financial leverage effect of listed companies in China.
按照大集团的战略，交通企业集团在实践“规模经济”和“协同效应”的同时，财务风险亦不容忽视。
According to the strategy of a group company, the financial risk cannot be neglected while a transportation enterprise group is pursuing scale economy and cooperative effect.
公司财务杠杆具有正负效应，并与企业价值呈相关关系。
The financial leverage of companies has straight negative effects, and presents relevant relations with companies' value.
但是目前我国企业集团整体管理水平相对滞后，其中财务监管和控制工作尤为薄弱，无法形成企业集团的资源整合优势和管理协同效应。
But the management levels lags behind, especially the financial supervision and control. The group cannot realize the superiority of resources conformity and managerial collaboration effect.
因此有必要从财务的角度对企业负债经营的效应、规模和风险进行理性的分析。
Therefore it is necessary from a financial point of view of the effects of debt financing of enterprises, scale, and rational analysis of risk.
杠杆效应使负债的财务杠杆效益和财务风险都相应放大；股利和债息政策也随负债的变化而变化。
Lever effect should enlarge both the lever effect of finance in debt and financial risks, and correspondingly dividend and debt service policies vary with debts.
在微观层面会产生诸如“提高企业价值和财务实力”、“稳定人力资源增进人力资本”以及“减轻职工负担并减少职工短视行为”等具体效应。
In the microcosmic aspect, it will improve the value of enterprise and financial strength, add human capital, and lighten the burden of employee, reduce employee shortsighted behavior.
这说明我国经济中存在着效率提高、经营协同效应、财务协同效应以及多样化经营等大量的价值创造源泉。
Which mean there are large sources of efficiency increasing, diversified management, synergistic effect of operation and finance in china.
在对财务整合效果分析评价中，利用协同效应分析模型和财务指标体系法分析企业财务整合的效果。
Approach of vertical contrast and systematic analysis of financial indicators are adopted to appraise and analyze the effectiveness of financial integration.
根据财务危机成本的资本结构理论，当负债达到一定比例后，由于财务风险的增加，负债对企业价值产生负效应。
According to the capital structure theory of financial bankruptcy cost, the debts bring out negative efficiency when debts come to a certain ratio since the financial bankruptcy increases.
近年来，国外财务学界的研究文献大量地关注证券市场的各种异常，如一月效应、处置效应、动量效应、羊群行为等等。
All kinds of abnormalities are concerned on stock market in the foreign financial documents these years, such as January effect, disposition effect, momentum effect, herd behavior.
通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
但重组后的报业集团怎样才能充分发挥集团的资源整合效应，提高综合竞争力，本文认为其关键是建立和完善报业集团的财务控制体系，提高报业集团的财务管理水平。
But how to improve the competition of newspaper groups, the thesis believe that the key is to establish good financial control system, and improve the abilities of financial management.
研究一笔交易的时候要看三个因素：潜在收益协同效应，成本协同效应，有些交易还要关注财务协同效应。
When you look at a deal you look at three components: What are the possible revenue synergies, what are the cost synergies, and some deals also look at financial synergies.
但财务呈报管制有其一定的负面效应，因此人们应认清财务呈报管制的双刃性，在财务呈报管制过程中进行理性选择。
But financial affairs is it control have certain negative effect their to report, so we should see clearly financial affairs report pairs of edge nature that control to, carry on reason t...
本文收集整理了能反映企业财务整合效应的各项财务指标，采用构造综合评判指数的方法进行财务整合效应的评价。
This thesis collects some financial index which can reflect the financial integration effect, evaluates the financial effect by constructing the comprehensive evaluation index.
提出PPP项协同效应具体目标即实现财务、管理和经营协同，在此基础上提出实现协同效应的有效途径。
The article proposes that the mechanism of synergy in PPP project contains synergetic finance, management and operation. On this basis, a series of effective ways to achieve synergy are put forward.
通过分析行业内资本结构与赢利能力来考察电信行业资本结构的财务杠杆效应的合理性。
It also analyzes the rationality of leverage financing with regard to the capital structure and profitability of the telecom industry.
通过分析行业内资本结构与赢利能力来考察电信行业资本结构的财务杠杆效应的合理性。
It also analyzes the rationality of leverage financing with regard to the capital structure and profitability of the telecom industry.
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