查询词典 capital levy

The research discovered:(1) specialist human capital, cooperation social capital and mechanical organization capital support exploitation innovation, generalist human capital, entrepreneurial social capital and organic organization capital support exploration innovation;(2) two kind of intelligence capital structure, specialist human capital cooperative social capital, organic organizational capital and generalist human capital, entrepreneurial social capital, mechanistic organizational capital support contextual ambidexterity.

研究发现：(1)专才型人力资本。合作型社会资本和机械式组织资本支持利用式创新，通才型人力资本、创业型社会资本和有机式组织资本支持探索式创新；(2)两类智力资本结构，专才型人力资本、合作型社会资本、有机式组织资本，以及通才型人力资本、创业型社会资本、机械式组织资本都支持情境二元式创新。

In the process of determining the quantization model of enterprise residual income allocation for human capital, this paper: first, takes the value devoted by human capital as the base point, determines the total amount of enterprise residual income allocation and introduces the economic value added index into this study; secondly, starting with the external factors (i.e. the value devoted by human capital and the negotiating power of human capital and material capital in the enterprise) that influence the proportion of human capital in enterprise residual income allocation, evaluates the negotiating power of human capital and material capital in the enterprise by using fuzzy synthetical evaluation method and puts forward the quantization method and application model for allocating the enterprise residual income between the owners of human capital and material capital; at last, determines the prorate of value devoted by individual human capital on the basis of their respective positions and calculates the amounts for individual human capital to allocate the enterprise residual income in combination with the performance examination for each department and individual human capital in the enterprise.

论文在确定人力资本参与企业剩余分配量化模型的过程中，首先以人力资本贡献价值为基点，明确企业剩余分配总量，引入经济增加值EVA指标；其次从影响人力资本参与企业剩余分配比例的外部因素—人力资本贡献价值和人力资本与物质资本在企业内的谈判力入手，用模糊综合评价法对人力资本和物质资本在企业内的谈判力进行评价，结合对人力资本的业绩考核，提出了企业剩余收益在人力资本所有者与物质资本所有者之间分配的量化方法和应用模型；最后用层次分析法确定个体人力资本的岗位贡献价值的权重，结合企业内对部门和个体人力资本的业绩考评，计算企业内每个个体人力资本分配企业剩余的数额。

Abstract;;This;article;intends;to;establish;a;proper;taxation;institution,;with;which;the;government;can;control;and;check;business;tax;evasion;in;an;effective;way.;Related;knowledge;of;"zero;sum;two;person;games;theory";is;applied;to;establish;a;game;model;of;taxation;bureau-business.;In;this;model,;the;government,;as;the;drawer-up;of;the;game;rules,;is;by;all;means;capable;to;maximize;the;benefits;of;both;parties;concerned;on;Nash;equilibrium.;With;the;help;of;Mathematica4.1;Software,;an;optimal;policy;of;tax;levy;adopted;by;the;government;is;to;be;found;to;evade;some;negative;impacts;exerted;by;information;asymmetry;and;high-cost;tax;levy,;etc.;On;the;condition;that;business;burden;is;not;worsened,;that;is,;tax;rate;is;not;raised,;this;article;provides;the;optimal;policy;for;government;tax;levy,;so;as;to;increase;tax-levy;efficiency;of;the;government;and;tax;revenue.

运用&二人零和博弈理论&的相关知识，建立一个税务局－企业的博弈模型，在这个模型中，政府作为博弈规则的制定者，完全有能力通过制定相应的博弈规则，而使双方决策在纳什均衡时自己的利益最大化。我们用Mathematica4.1软件来帮助分析理解，寻找政府征税的最优决策，以期规避信息不对称、征税成本高等不利因素的影响。在不增加企业负担即不提高税率的情况下，分析给出政府征税的最优决策，以提高政府征税效率，增加税收收入。

This paper breaks the traditional capital structure system and immit the concept of managing element capital at the basis of summary which explains the traditional capital structure and the corporate governance. This paper brings this concept into the capital structural theory system, proposed that the capital structure not only includes the financial capital such as the ownership capital and the debt capital, but also includes the managing element capital, So the theory system of capital structure can be perfected.

首先，本文在对传统资本结构与公司治理的相关理论进行综述的基础上，打破传统资本结构体系，引入管理要素资本的概念，并将其纳入资本结构理论体系中，提出了资本结构不仅包括股权资本、债务资本等财务资本，而且包括管理要素资本，完善了资本结构理论体系。

Accordingly, this paper evaluates intellectual capital from two periods. The first period is to evaluate value creation potential of intellectual capital; the aim is to see the dynamic change of intellectual capital quantity. The paper sums up static state quantity, combination efficiency and structural extent these three factors which influent on intellectual capital creation potential. Paper uses FA in the evaluation; the second period is to evaluate intellectual capital value using ability. The aim is to expose the using efficiency of intellectual capital. The research of this period is studied from internal enterprises and external ones. Internal factors come from enterprises bestir intellectual capital, external factors come from competition extent. On the base of theory analysis, the relationships which intellectual capital bestirs mode and competition extent do to intellectual capital value contribution come out. This period uses AHP to evaluate intellectual capital.

与之相对应，本文从两个阶段对智力资本进行评估：第一阶段是智力资本价值创造潜力的评估，目的是衡量智力资本存量的动态变化，本文从智力资本存量积累的特点入手提炼出静态存量、投资效率、组合效率和结构化程度四个影响智力资本价值创造潜力的决定因素，并将因子分析法引入了具体的评估过程；第二阶段是智力资本价值提取能力的评估，以揭示企业对智力资本的使用效率，本文的研究从企业内部和外部两个方面展开，内部因素归结为企业对智力资本的激励，外部因素则归结为竞争强度，在理论分析的基础上，得到了智力资本激励方式和竞争强度对智力资本价值贡献的作用关系，运用层次分析法对之进行评估。

Through capital gains tax and income tax differences between analysis and on readjustlnents in respect of the levy of a capital gains tax status and on the stock market, with emphasis on the sensitivity of meaning from the actual demonstration of levying capital profits tax on the feasibility of upcoming trends, while the levy of a capital gains tax on the limitations of China's securities, taxation should be elaborated in accordance with the tax burden of the principle of fairness for reform is to establish harmonious socialist society.

通过对资本利得税与所得税之间的差异分析和对目前我国就开征资本利得税现状及其对证券交易市场敏感性的探讨，着重从实际意义方面论证我国开征资本利得税的可行性趋势，同时提出近期开征资本利得税的局限，阐述我国证券税制应按照税负公平原则进行改革，是建立社会主义和谐社会的必然要求。

The conception of intellectual capital reflects the change of the resource of enterprises" value. How to increase value by intellectual capital management is the problem in front of all of the enterprises. However, intellectual capital evaluation, which is the first stage of intellectual capital management, has to be connected with enterprise value. Intellectual capital evaluation isn"t ought to only tell the contribution the intellectual capital creates on enterprise value at some moment, but also help high managers know the relationship between intellectual capital and enterprise value. Enterprises should know which intellectual capital is more related with enterprise value, which is the most worthy to investing and paying attention to. Enterprises should pre-estimate the dynamic change which intellectual capital contributes to enterprises value.

智力资本概念的提出实质反映的正是知识经济时代企业价值来源的变化，如何通过有效管理智力资本增加自身价值是摆在所有企业面前的紧迫问题，而作为智力资本管理首要环节的智力资本评估自然也不能脱离企业价值，有效的智力资本评估不仅应能识别出特定时点上企业拥有的智力资本对企业价值做出的贡献，更重要的是帮助企业高层管理人员更好地理解智力资本和企业总体价值之间的关系，弄清楚哪些智力资本与企业价值联系最紧密，哪些智力资本最值得重点投资和关注，预先判断智力资本对企业价值贡献的动态变化。

Education2002/09-2003/12 Maastricht University, NetherlandsMaster of Social Security1989/09-1993/07 Renmin University of ChinaBachelorProfessional certificationFRMThe China Securities Association, a practicing certificateCurrent treatment minimum wage: RMB 530,004 / year = 44,167 / month × year fixed-DecemberExperience2007/07- present Union Life Beijing Company Compliance Risk Management Department / General Manager of Corporate Risk Management Committee Member and the Investment Management Committee members of BeijingReporting Objects: Company CROWork: Economic Capital Management asset-liability management comprehensive risk management Compliance Management Investment Risk Management Investment Performance Evaluation Management Legal Services Corporate Risk Management Committee Member, and the investment management committee members, participation in pension and asset management companies to build.2003/11-2007/06 Taikang Life Beijing Company Risk Management / Manager BeijingReporting object: department headWork: measuring market risk economic capital and credit risk economic capital integration of the entire company's economic capital, including the insurance risk and operational risk economic capital, economic capital internal controls and operational risk management a variety of risk analysis and asset liability management study capital management and capital allocation Risk Management and Performance Evaluation liability company-wide asset-liability management in the enterprise annuity on training and preparation for data preparation, as well as the preparation of Tyco pension.

教育背景2002/09-2003/12 荷兰马斯特里赫特大学社会保障硕士1989/09-1993/07 中国人民大学经济学学士专业证照FRM 中国证券协会执业证书目前待遇基本工资：人民币 530，004/年＝ 44，167 /月×全年固定12月工作经历2007/07-至今合众人寿北京总公司风险合规管理部/总经理公司风险管理委员会会员以及投资管理委员会会员北京汇报对象：公司CRO工作内容：经济资本管理资产负债管理全面风险管理合规管理投资风险管理投资绩效评估管理公司法律事务公司风险管理委员会会员以及投资管理委员会会员，参与养老金公司和资产管理公司筹建。2003/11-2007/06 泰康人寿北京总公司风险管理部/经理北京汇报对象：部门负责人工作内容：计量市场风险经济资本和信用风险经济资本整合整个公司旳经济资本，包括保险风险经济资本和业务风险经济资本内部控制和操作风险的管理各种风险的分析以及资产负债管理研究资本管理和资本配置风险管理和绩效评估负债整个公司资产负债管理参与企业年金的关于培训和筹备资料准备以及泰康养老金筹建。

However, capital is managed still be in in our country start level, still exist on theory and practice a variety of errors:(1 ) go up in capital management guiding ideology, in thinking state-owned company assets recombines to trade with property right, appear " the pony pulls cart " the phenomenon can cause state-owned property prediction of a person's luck in a given year;(2) in process of executive capital dilate, corrupt big picture is fast, ignore the immanent quality that capital manages;(3) cut apart capital manages the immanent connection that manages with production, inspect capital to manage what manage at production for free more advanced management form;(4) manage capital regard as escape of debt useless debt " shortcut ", ignore capital structure optimize.

然而，资本经营在我国尚处于起步阶段，在理论与实践上还存在种种误区：（1）在资本经营指导思想上，认为国有企业资产重组与产权交易中出现的"小马拉大车"现象会导致国有资产流失；（2）在实施资本扩张过程中，贪大图快，忽视资本经营的内在质量；（3）割裂资本经营与生产经营的内在联系，视资本经营为游离于生产经营的更为高级的经营形式；（4）把资本经营当成逃债废债的"捷径"，忽视资本结构的优化。

Levy capital gains tax on securities transactions by individuals and enterprises access to the proceeds of the sale of securities and real estate operating income achieved in the capital gains tax levy.

征收资本利得税对从事证券交易的个人与企业买卖有价证券所获得的收益以及经营不动产所取得的收益征收资本利得税。

Alternatively, the con- trollers can use the synchronous rectifier itself or loss- less inductor current-sensing methods to provide overload protection with lower power dissipation.

另外，康威特罗勒斯可以使用同步整流器本身或亏损减少电感电流检测方法，以提供低功耗过载保护。

Mr. Dauber's other Schatz hangs in his home movie studio.

多伯把沙兹的另一件作品挂在家里的电影室。