Most of previous researches on the pricing of the convertible bond directly used the foreign theories to analyze the convertible bond of our country and so did not take the special characteristics of our country ’ s convertible bond into consideration . therefore , this article puts emphasis on the convertible bond of our country 综观目前国内可转换公司债券的相关研究文献,很多都是对可转换公司债券的价值构成和决定做相应分析,其中有相当部分研究则是将国外已有的研究成果直接运用于国内上市公司发行的可转换债券。
This dissertation stating from the research of the composition and measurement of enterprise value , through the analysis enterprise value in growth opportunity and the financial flexibility from financing , empirical analysis of china ' s listed companies growth opportunities and capital structure , and using option price technology to make the financial flexibility conceptualization , model - based , and determines its value 本文从企业价值构成和价值测算方法研究出发,通过分析企业价值中的增长机会和融资产生的融资灵活性特征,实证分析我国上市公司增长机会与资本结构的关系,并利用实物期权定价技术,对融资灵活性进行概念化、模型化,确定其价值。
In order to set up the compensation standard of land value which is the key problem in the reform of land expropriation system at present , the paper aims at probing the rational , valid and operational method of calculating the compensation of land expropriation , finding the rational way to compensate the land value and reestablishing the land expropriation system of china . after comparing the domestic and international land expropriation system and the way of establish the compensation standard , the paper confirms that the land expropriation system and the compensation standard of china should be reformed at three aspects : confirming farmland ' s property rights , defining of the range of land expropriation and making a price market - based . based on even chance of property right , introducing the market mechanism and ownership market into land expropriation system , the paper raises the viewpoint of setting up the farmland ' s development right 通过国内外土地征用制度及补偿标准确定方式的对比，明确了我国土地征用制度及补偿标准改革要从农地产权、征地范围界定、市场化定价三个方面着手；从产权平等的角度分析了征地制度中引入市场机制的重要性以及建立所有权市场的可能性，提出了增设农地发展权的观点；通过界定发展权的归属，指明补偿标准确定的价值取向，重建我国地价补偿标准体系? ?基于产权平等的公平补偿体系，包括公益性征用和非公益性征用补偿；在耕地资源价值构成研究的基础上，提出了耕地资源价值由经济产出价值，社会保障价值和生态服务价值构成，并通过外部性理论、生态系统价值评价方法、工农业“剪刀差”等的研究，重构了公益性征用的地价补偿构成及量化方法；在此基础上概算了全国2000年公益性征用中地价补偿价格；通过地租理论对土地转用增值空间定性定量研究，重建了非公益性征用中地价补偿的构成，并指出在我国特定条件下，非公益性征用补偿是非公益性用地逐渐退出征用过程转向市场化配置的过渡。
The research that former scholars have already done on clv mainly lies in the two following aspects : ( 1taking estimating clv as the target , dividing clv into current value and latent value , making use of the datum in existence , leading in the concept of customer ' s dynamic retaining rate and forecasts customer ’ s latent value ; ( 2 ) according to 本文从客户价值的价值构成和客户构成两个维度来分析客户价值的构成,并与客户终生价值定义结合起来,建立了新的客户终生价值模型。采用定性分析的方法,深入分析了非货币价值的驱动因素和影响因素,最后提出相应的客户关系管理策略。
The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance . under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory , this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring , which not only adhere the traditional accounting principle , but also combine qualitative analysis with quantitative analysis . in detail , it is organized as follows : ( 1 ) according to some defects of the available value measuring models , this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis , and establishes the new measuring basis that contain human resource the present period input cost and realized value , and defines the high - grade human resource as the target evaluation group of individual value measuring , as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value , and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost , and rectifies the present period realization value theory of li - shicong professor from accounting angle , and obtains more scientifically the group present period new contribution value , as the basis for structuring the new measuring 首先揭示组织中人力资源群体对企业的真实贡献,然后再将群体价值以一定的规则分配给目标评估群,从而确认个人价值; ( 2 )分析人力资源的价值构成,提出新的群体价值计量思路:采用历史成本法计量群体当期投入成本,并对李世聪教授提出的当期实现价值理论从会计学角度进行了修正,更为科学地确定了群体当期新增贡献价值,从而构建了全新的人力资源群体价值计量模型; ( 3 )分析个人价值的影响因素及其关系,提出新的个人价值计量思路:运用层次分析法获得目标评估群在群体当期新增价值中的权重,确定高级人力资源当期所创造的贡献份额;基于岗位相对权重和个人岗位绩效评估值这两个关键指标,将层次分析法和关联矩阵法结合起来,计算个人贡献价值系数,确定某个体在目标评估群中的权重,从而构建了全新的人力资源个人价值计量模型; ( 4 )选取了一家人力资本含量较高的it公司,将所构建的理论模型在该公司进行了实证检验,验证了模型体系在实务中的科学性与可操作性,从而在一定程度上丰富了人力资源价值计量理论,推动了人力资源会计与现行会计核算体系的接轨。
Based on literature reviews of brand , corporate image and service quality , this study analyzed the characteristics of hotel brand and the factors of customer - based hotel brand value , examined how service quality influences hotel brand performance , and analyzed how brand awareness moderates their relationship 研究在回顾以往关于品牌、企业形象、服务质量研究的基础上，分析总结了饭店品牌的特性、基于顾客的饭店品牌价值构成要素，探讨了服务质量对品牌表现的作用影响，分析了品牌认知如何与服务质量共同影响顾客满意度和忠诚度。
