This paper makes systemic research on the theories and methods in the impairment of assets . in chinese stock market , affected by various factors , the asset value of most listed companies have been overvalued for a long time 第三部分论述了作为资产减值体系的四大理论基础:产权理论、受托责任理论、资产评估理论、会计计量理论。并系统阐述了各种理论对资产减值会计的影响。
The development and research of hrv theory are capable to provide essential dada for hr utility and hr investment , offer a method for the economy growth calculation driven by intelligence in new economy era , lesson the relative research between china and developed countries 论文首先研究并指出现有人力资源价值计量理论和方法存在的不足。在以美国为代表的新经济环境中,价值增长的实现主要依赖于智力劳动,而智力劳动是难以用劳动时间和劳动强度来衡量的。
This paper only discusses risk management theory of financial derivatives , risk measure theory of financial derivatives and price method , price feature , trade rule and the basic nature of financial option . at the same time we discuss optimization theory of venture capital investment 本文仅就金融衍生品风险管理理论、金融衍生品风险计量理论和金融期权的基本性质、价格特征、交易规则、定价方法的套期保值功能等问题进行研究，探讨风险投资的最优化理论。
On the basis of maxist value theory , western economics and modern asset value calculation theories , the writer contributed current value theory of human resource after analyzing domestic and oversea human resource value researches . in the light of this theory , the writer scientifically separated the contribution value shared by business man power and material in the use of input and output , established separation models of human resource contribution value , human and material contribution was scientifically separated 论文以马克思价值理论、西方经济学理论和现代资产价值计量理论为依据,通过分析国内外人力资源价值研究的发展,提出了人力资源当期价值理论,并在这一理论指导下,利用投入产出方法对企业人力和物力共同创造的贡献价值进行科学分离,建立了人力资源贡献价值分离模型,将人力物力贡献价值进行科学分离。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method . and then we used the theory of recognition and measurement , assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin " 第四部分是全文的重点，应用资产定价理论、确认和计量理论、公允价值理论等对合并会计的核心问题? ? “合并价差”的各个组成部分进行了实质分析，并且从理论上提出了相应的会计处理方法，同时也考虑了理论方法在实务应用中的可操作性。
Econometric model analysis gives its explanations about the slow - race of the economic growth that ever y such part plays an important role as factors " supply , technical improvements , industrial adjustment institution factors , the study shows that we have not make the most use of institutions " effect upon economic growth , which is mainly due to the deep - rooted old ideas 应用现代经济计量理论和分析方法考察经济增长的源泉，从要素投入、技术进步、产业结构调整和制度因素等方面分析经济增长的内在动因。研究结果表明，制度创新对经济增长的重要作用并没有得到充分发挥，这主要是因为计划经济的传统观念根深蒂固、存在严重的等、靠、要的思想。
Thirdly , it discusses and analyzes goodwill all - sidely and systematically that concludes internally generated goodwill , purchased goodwill and negative goodwill . the article presents that the internally generated goodwill should be recognized and measured . on the basis of recognizing internally generated goodwill , the article presents that purchased goodwill is recognized as an asset , as in the past , but once it is recognized , the asset remains on the balance sheet indefinitely , subject only to review for impairment when circumstances warrant 首先介绍了无形资产的基本理论，包括无形资产的概念、特征、范围及分类，对容易产生混淆的人力资产与无形资产的关系进行了界定；然后论述了无形资产确认和计量的基本理论，在传统的确认和计量理论的基础上，提出对无形资产的确认和计量进行变革，即对无形资产进行再确认，并采用产出价值观的计量观念；最后指出无形资产会计核算的对象是无形资产取得、摊销、投资及转让等的价值运动过程。
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。
