实现价值

• First of all , the thesis defines the connotation of human capital by pointing out that " human capital is the summation of knowledge , technology , information , health , morality , reputation and social relationship which is acquired by conscious investment activities of specific behavior main body for the purpose of increasing the future utility or value increment , and which is adhered to human being with the characteristics of the difference in ability of human capital and the augmenting marginal utility " ; second of all , the thesis conducts detailed analysis of the ownership character , investment character , organization character and value character of human capital
  论文首先对人力资本的涵义进行了界定，指出“人力资本是指特定行为主体为增加未来效用或实现价值增值，通过有意识地投资活动而获得的，具有异能性和边际收益递增性的、依附于人身上的知识、技术、信息、健康、道德、信誉和社会关系的总和。 ”其次，论文对人力资本的产权特征、投资特征、组织特征和价值特征进行了详细分析。
• The sparking points of this thesis are as followings : firstly , it gives a detailed and deep analysis of the chain accounting background and its meaning ; secondly , it first puts forward the idea that individually setting up inter value chain accounting and industry value chain accounting to achieve the value chain accounting management system ; thirdly , it first brings up the thoughts that inter value chain accounting develops with erp together ; fourthly , it gives a deep study on industry value chain accounting in terms of its achievements items , e . g . accounting calculation method of industry chain , financial evaluation index of value chain , financial information sharing mode of value chain ; fifthly , it puts forward and analyses the research direction of value chain accounting on solving practical problems
  本文的亮点之处在于:其一,本文对于价值链会计产生的背景、价值链会计的内涵进行了透彻地分析和总结;其二,本文首先提出了分别建立内部价值链会计和产业价值链会计来共同实现价值链会计管理体系的思想;其三,本文首先提出了内部价值链会计与erp (企业资源计划)系统共同发展的设想;其四,本文对产业价值链会计实现体系的相关内容进行了深入研究,如产业链会计信息核算方法、价值链财务评价指标、价值链财务信息共享模型等;其五,本文分析了价值链会计在解决实务问题方面的运用前景。
• First , capital , the most important production element requires its greatest value to be realized . second , through international securities investment , the risk of investment is greatly decreased . third , the " two financial theories " serves as the theoretical foundation for the opening up of sm in developing countries
  之所以国际化会发生，这一方面是因为资本作为一种最重要的生产要素要求实现价值最大化；其次是国际证券投资可以大大降低投资风险；最后是“金融二论”也成为发展中国家对外开放证券市场的理论依据。
• In the thesis the author combines the researching methods of strategic management and financial management ( mainly using normative research ) , systematically relates and analyzes the problems of financial strategy . the author also discusses how to put the financial theory into practice more effectively and how to help enhance the core competitiveness of the enterprise so as to achieve its maximal value
  在这一思想指导下，本文综合了战略管理和财务管理的研究方法，主要采取规范研究，系统地论述财务战略问题，使理论更有效地指导财务实践，帮助企业构建核心竞争力，创造价值，最终实现价值最大化。
• Human capital is comprehensive , which include knowledge , technology , information , health , moral , prestige and social relations , which differ essence and it from human beings whose function is special . the essence of human capital is the capitalization of labor ability
  人力资本是指特定行为主怖为增加未来效用或实现价值增殖，通过有意识地投资活动而获得的，具有异质性和边际收益递增性的、依附于人身上的知识、技术、信息、健康、道德、信誉和社会关系的总和。
• They wish to share the distribution channels and customer resources . in fact , bancassurance which is the strategic alliance between bank and insurance is the best way to provide a package of financial services that can fulfill both banking and insurance needs in such legislative climate at present
  银行保险是被保险公司或银行采用的一种战略，通过一体化的形式满足客户多元化金融服务的需求，将银行和保险等多种金融服务联系在一起，并通过销售渠道的共享实现价值的最大化。
• Human resource economic value represent the ability exactly , from this meaning , the development , arrangement , use and management of human resource value become more important , on this basis , this thesis carry on the preliminary discussion to content of human resource value and management accounting
  企业要构建核心能力，保持竞争优势，实现价值最大化，就必须依靠人力资源，充分发挥人力资源的能动性和创造性，而人力资源价值正是这种能力外在的货币表现，从这个意义上来讲，人力资源价值的开发、配置、使用及管理变得最为关键。
• First , this thesis introduces in and defines 3 basic concepts - adaptability , corporate adaptability and corporate adaptive growth . then , it analyses and proves the following basic propositions : an enterprise is a special organism with human volitions ; an enterprise ' s environment is an ecological system ; an enterprise ' s organization is a complex self - adapted system ; an enterprise survives to realize its values ; as an organism , an enterprise has the likelihood of adaptive growth
  研究的主要内容如下：首先引入并界定适应性、企业适应性和企业适应性成长三个基本概念，分析并论证了本研究的几个基础性命题：企业是具有人为意志的特殊生命体；企业环境是生态系统；企业组织是复杂自适应系统；企业为实现价值而存在；企业生命体具有适应性成长的可能性。
• By analysing some key problems during the decision - making and execution of strategy of chinese enterprises - the core competence and strategy adjustment , structural revolution and bpr , construction of corporation culture , cultivation for the brand idea and construction of famous brand , the author gives the countermeasures of strategy change of chinese enterprises : ( 1 ) based on the core competence , complete the choosing and adjusting of strategy , realize the increase of value ; ( 2 ) adjust the organization structure for the purpose of promoting operation efficiency ; ( 3 ) based on construction of enterprise culture , build good development atmosphere ; ( 4 ) famous products as carrier , expand the products market both in scale and in scope
  本文通过分析核心竞争力的确立与战略调整的目标和方向、组织结构变革与业务流程重组、企业文化的建设和品牌意识的培养以及名牌的建设等几个关键问题，提出了中国企业战略转型的对策： 1 、以核心竞争力为本，完成企业战略的选择与调整，实现价值的增长； 2 、以提高运营效率为目的，调整企业组织结构； 3 、以建设适合的企业文化为基础，营造良好的企业发展氛围； 4 、以名牌产品为载体，拓展企业的市场空间。