The thesis analyses the trend of international container market . through systemic and full - scale work , researching and summarizing the decision process of 5lh 5250teu larger container - carrying vessel , the author especially discussed the characteristic and mode on the investment and financing of container - carrying vessel , analysed cost benefit of ship ' s financing , put forward advice on the status quo of our country ' s ship enterprise 本文分析了国际集装箱市场的发展趋势，通过系统、全画地整理，研究和总结第五代5250teu大型集装箱船舶的决策过程，并重点论述了集装箱船舶投资与融资的特点和方式，进行船舶融资的成本效益分析，针对我国航运企业现状，提出了未来的发展建议。
Article 34 with respect to major public construction projects and major policy implementation plans , before the budget estimates and budget proposals are compiled , a cost efficiency analysis report on the alternative measures and substitute measures must be first drawn up and attached with a description of the financing and capital employment . and the report should be forwarded to the legislative yuan for its files and reference 第34条重要公共工程建设及重大施政计画，应先行制作选择方案及替代方案之成本效益分析报告，并提供财源筹措及资金运用之说明，始得编列概算及预算案，并送立法院备查。
These include physician computer literacy skills , writing and presentation skills , critical evaluation of the literature , study design , biostatistics , epidemiology , issues related to diagnosis and the ordering and interpretation of clinical tests , decision analysis , cost - effectiveness analysis , and decision psychology 这些包括医生计算机读写技能、书写和表达技能、文献评价、研究设计、生物统计学、流行病学诊断相关议题和分类和临床检查的解读、决策分析、成本效益分析和决策心理学。
So , to research how the oil picking factories enhance the cost management is very important and meaningful . this thesis makes a review systematically about the theory of capital management from the basic and forward theory of capital management in the world , analyzes the problem about the capital management of gudao oil picking factory , probes into the measures and the methods to settle the problems , and then brings the comprehensive proposals about the capital management of gudao oil picking factory : improves the system of capital control , establishes the models of the whole capital control system at the base of task management , build the value chain of oil picking factory task , through making use of the theory of task value chain , shifts the stress of the capital management of oil picking factory from the crude oil producing to task value chain . through canceling the task that did not add the value , control the capital expenditure , then makes the capital management more precisely and completely ; through analyzing the task segment specifically , makes the measures of the single task capital management , clear the stress of every segment of the task , manages the crude oil picking capital objectively ; applies the forward theories and ways of the capital management , analyzes the capital and benefit , evaluates the capital and the output scientifically , basing on the theory . analyzes the measures of the capital management and the whole capital system precisely , then provides the basis for the operation policies 本文从成本管理的基本理论、国内外成本管理的前沿理论出发，对成本管理理论进行了系统回顾，对国内外石油公司的管理方法进行了系统比较，针对孤岛采油厂成本管理中出现的问题和难点进行了深入分析，对解决问题的措施和办法进行了探讨，提出了孤岛采油厂油气开采成本管理的综合措施和建议：成本控制系统需进一步优化，建立以作业管理为基础的全面成本控制系统优化模式，构建采油厂作业价值链，通过运用作业价值链理论，把采油厂成本管理的重点从原油生产转变到作业价值链上来，通过取消非增值作业，控制成本支出，使成本管理更加全面、精确；通过对作业环节的具体分析，制定分项成本管理措施，明确各环节工作重点，有针对性地进行油气开采成本管理；运用先进的成本管理理论与方法，进行成本效益分析，科学地评价成本、产量的投入-产出效果，根据科学地理论基础对成本管理的方式方法，整个成本系统进行准确的分析，为经营决策提供准确依据。
I attempt to combine the whole pension system to define the country 、 enterprises and individual ' s relation and responsibility in developing occupational pension ; the result of analyse through the cost - effective of the favorable tax policy explains the feasibility of tax allowance ; know and emphasize the importance of the favorable tax policy ' s institutional improvement that promotes the development of occupational pension through comparing in world 笔者试图结合整个养老金体系构建,明确国家、企业和个人在发展企业年金中的关系和责任;通过税收优惠的成本效益分析的结果说明税收优惠的可行性;通过国际比较,来认识和强调推动企业年金发展的相关制度建设的重要性。
First it gives a general economic explanation on this problem , using the basic methods such as cost - effect analysis , equilibrium analysis , the framework of the new institutional economies ; then mainly utilizing the popular games models , offers a theoretical verification to all kinds of normalizing possibilities ; finally it explores the financial reporting on the internet , and designs a structural model for the normalizing entities 本文将在这些研究的基础上，结合经济学的基本分析方法(成本效益分析、均衡分析)和新制度经济学范式，首先对规范财务报告问题给予一个一般意义上的经济学解释；然后着重利用已被社会学广泛应用的博弈模型(张维迎1999 )对财务报告的各种规范可能性给予理论上的证明；最后探讨了网络财务报告问题，并提出规范主体结构模式。
At first , this thesis uses the asymmetric information theory to elucidate the significance of commercial bank ' s information disclosure , and then puts forward that information disclosure of china ' s commercial banks must satisfy the qualitative characteristics which include usefulness in decision making , comprehensive , relevance , reliability , comparability and consistency and must subject to considerations of two principles of costs and benefits and materiality . following this , this thesis attests that strengthening the supervision of commercial bank disclosure can improve the quality of disclosure by using the cost - benefit analysis and the game - theoretic modeling and analysis 本论文首先运用不对称信息理论阐明了商业银行信息披露的重要意义，接着提出了我国商业银行信息披露必须满足决策有用性，全面性、相关性、可靠性、可比性和一致性等质量特征并要考虑到成本效益和重要性两个原则的限制，然后通过成本效益分析和博弈分析证明对商业银行信息披露加强监管可以提高披露质量。
Chapter three discusses other accounting issues in asset reorgnization of the listed company , for example , assets valuation , analysis of cost - benefits , pro forma adjustment problems and accounting informations disclosure in asset reorgnization and so on . all this is to catch on the accountancy essentials of asset reorgnization better 第三章对上市公司资产重组中的其他会计问题，如重组中的资产评估、重组的成本效益分析、资产重组的模拟调整以及资产重组的会计信息披露等问题，展开讨论，以更好地理解资产重组的实质。
