经营...

From the conception of administration of intangible assets, including the definition, main characteristic , the importance of administration of intangible assets is clarified and introduce the theory of human resource and technological innovation about intangible assets, then, I put forward some question in the administration of intangible assets in our country. I explain questions on administration of intangible assets, which are exploiting and using .Attention is paid on exploiting technology and brand. As for using intangible assets, explanation are given to absorption of venture investment , hypothecated loan for financing by assets, absorption of foreign investment. At last, the method is given to assess the administration of intangible assets.

本文从无形资产经营的界定谈起，对无形资产经营的涵义、主要特征进行阐述，论述了无形资产经营的重要意义，并且介绍了无形资产经营相关理论；然后针对我国无形资产经营发展状况，提出我国无形资产经营方面存在的问题；接着，本文从无形资产开发和利用方面探讨了无形资产经营问题，其中对无形资产开发问题着重关注技术、品牌等无形资产的开发问题，在无形资产利用问题中探讨了多种运用无形资产的方式：利用无形资产吸引风险投资、利用无形资产进行融资担保、通过特许经营利用无形资产、利用无形资产吸引外商资金、转让无形资产所有权等；最后，本文针对无形资产的经营提出评价其经营结果的方法。

Port operations include the operations of docks and other port facilities, operations of passenger services of the ports, operations of handling, lighterage and warehousing within the port area and the operations of tugboats of the ports.

港口行政管理部门实施港口经营许可，应当遵循公开、公正、公平的原则。港口经营包括码头和其他港口设施的经营，港口旅客运输服务经营，在港区内从事货物的装卸、驳运、仓储的经营和港口拖轮经营等。

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。

At last, the article indicates that there are some problems in capital management and put forward that we should improve capital management on nine facets we should change the role of government in capital management perfect law system environment of capital management , emphasis on internal recombination of enterprise , strengthen daytimeaudit and supervise in capital management to avoid profit package, strengthen adjustment of the right of assets , strengthen the role of invest bank in capital management , pay attention to recombination of immateriality assets ,emphasis on imagine package in the recombination enterprise ,call the ability of entrepreneur and so on to perfect capital management and solve some problems which enterprise confronts (1) solve the problem of poor enterprise (2) solve the problem of prepotent enterprise expansion (3) solve the problem of irrational form of recoinbinatiori enterprise (4)solve the problem of single right structure of enterprise (5)solve the problem of irrational asset collocation to induce bad effect (6)solve the problem of lack increment in development of enterprise (7)solve the problem of irrational structure so we induce enterprise to coruscate flesh vigor continually,and stock market will develop and boom continually.

最后提出了资本经营中存在的一些问题，提出要从九个方面着手改进资本经营，通过对政府在资本经营中角色的转换、健全和完善资本经营的法制环境、加强企业内部的重组、加强资本经营的审计与监督、防止利润包装、加强产权结构的调整、加强投资银行在资本经营中的作用、重视无形资产的重组、加强重组企业的形象包装和呼唤企业家才能等方面改善资本经营，解决企业经营所面临的一些问题：（1）解决劣势企业问题；（2）解决优势企业扩张问题；（3）解决企业重组形式不合理的问题；（4）解决企业产权结构一元化问题；（5）解决资源配置效益低下问题；（6）解决发展中增量不足的问题；（7）解决结构不合理的问题，这样才能使企业不断焕发出新的活力，证券市场才能不断繁荣发展。

Moreover it delimitates correlative concept such as upper limit and lower limit of virtual operating , low - level and high - level of virtual operating , virtual operating and virtual operating ecosystem , quasi - virtual operating and standard virtual operating , virtual cooperation , physical operating , the strategy of virtual operating and so on

最后，本章对虚拟经营的上限和下限、虚拟经营的低级阶段和高级阶段、虚拟经营和虚拟经营生态系统、准虚拟经营和标准虚拟经营以及虚拟合作、实体经营、虚拟经营战略等相关概念作了界定。

Lower operating costs linked to customer self-managed enterprises to buy self-service mode of operation mainly to reduce labor factory sales, which relatively few employees, a savings plant funding costs, the cost savings in the plant site supermarket chains, clearly the price of goods, customers are free to choose, customers save time shopping plant, saving the plant enterprises operating costs while accelerating the flow rate of plant customers, increasing traffic Plant In short, chain-chain management and the total cost of operating in the gap between us is very clear on the same number of enterprises in the two sample survey shows that chain businesses Compared with the cost of other retail shopping centers around a low 10-point white

降低经营费用连锁经营企业以顾客自我选购、自我服务的经营方式为主，减少厂售货劳动，因而雇员相对较少，节省厂}一资成本，节约厂场地费用在连锁超市中，商品明码标价，顾客可以自由挑选，顾客节省厂购物时间，也节省厂企业的经营成本同时，加快厂顾客的流通速度，增加厂客流量总之，连锁经营与非连锁经营在总成本费用上的差距很明显我们对同样数量的两种企业进行抽样调查显示，连锁经营企业的费用较之其他零售商场约低10个白一分点

This paper firstly reviews the evolution of American going-concern auditing opinion, so we can know the essence of this kind of auditing opinion. Secondly, on the base of analysing the conditions of going-concern of Chinese enterprises and a typical case, we draw our conclusion that chinses capital market urgently demands going-concern auditing opinion.Finally, this paper focuses on financial characteristic of company and the characteristic of going-concern auditing opinion, the market response to going-concern auditing opinion, the value relevance as well as the determinants of auditor reporting going-concern auditing opinion.

本文首先以美国为例，回顾了持续经营不确定性审计意见(going-concern opinion，以下简称为GCO)的发展沿革，籍此认识持续经营不确定性审计意见的本质内涵；其次，在对我国企业尤其是上市公司的持续经营问题进行分析的基础上，通过典型案例的剖析得出我国资本市场对持续经营不确定性审计意见存在较强烈需求的结论；最后，针对我国证券市场持续经营不确定性审计意见的市场反应、价值关联性及被出具持续经营不确定性审计意见公司的财务特征、审计师出具持续经营不确定性审计意见的影响因素进行了实证分析。

D.经营 e.g. It is a well-operated company.

这是一家经营有方的公司。

This course is an attempt to give the students the basic idea and method of forest management in order to prepare the management plan; Place of forest management in forestry; Content of forest management; Guide principles of forest management; Sustained working; Silvicultural system; Forest yield; Increment; Volume increment; Quality increment; Price increment; Total price increment; Forest maturity; Indicating percent; Productive stage; Physical rotation; Technical rotation; Rotation of maximum volume yield; Highest forest rent rotation; Financial rotation; Cutting cycle of selection system; Normal forest; Normal distribution of age classes; Normal arrangement of stands; Normal increment; Normal growing stock; Normal yield; Improvement of actual forest; Reserve forest; Reserve fund; Planning and plan of forest management; Forest regulation; Area allotment; Volume allotting method; Volume frame work; Area-volume combined frame work; Growing stock; Utilization percent method; Difference method; Pure age-class; Growth method; Control method; Forest subdivision; Forest surveying; Forest survey; Certainty of future policy of forest; Selection of species; Decision of silvicultural system; Decision of rotation; Regulation of future yield; Preparation of management plan; Working the plan; Control and revision of management

本课程之目的为使学生了解森林经营之基本观念及方法，以期编订经营计划，课程包括森林经营学在林学上之地位、森林经营学之内容、森林经营之指导原则、保续作业、森林作业法、森林收获、生长、材积生长、形质生长、腾贵生长、总价格生长、林木成熟期、指率、生产期、自然轮伐期、工艺轮伐期、材积收获最多轮伐期、森林纯益最大之轮伐期、财政轮伐期、择伐林之回归期、法正林、法正龄级分配、法正林分排列、法正生长、法正蓄积、法正伐采额、现时林之改良、预备林、预备金、森林经营上之规划及计划、收获预定、面积配分法、材积配分法、材积平分法、折衷平分法、蓄积法、利用率法、较差法、纯粹龄级法、生长量法、稽核法、森林区划、森林测量、森林调查、将来森林经营方针之确定、树种之选定、作业法之决定、轮伐期之判定、将来收获之预定、经营管理计划之编订、计划之执行、经营管理计划之稽核与检订。

Some measures should be taken to reach the aim of internationalized operation: First, the government of our country should further promote its duty as a macro-administrator, the enterprises of our country should strictly follow international practice in management and administration; Second, the cultivation of the qualified personnel in internationalized operation should be paid more attention to; Third, transnational corporations of our country can be established through the realignments of assets and mergers and acquisitions between enterprises, diversification in operation should be performed by the enterprises of our country to expand their scales.

先诠释了国际化经营的内涵，然后讨论了我国企业开展国际化经营的必要性，接着分析了我国企业国际化经营现状和问题，最后提出了我国企业国际化经营的战略目标与战略模式。为了实现国际化经营的战略目标，笔者建议采取如下措施：政府应进一步发挥对企业国际化的宏观管理职能，企业严格按国际惯例经营管理；加强国际化经营人才的培养；加大资产重组的力度，培养我们的跨国公司，积极开展多元化经营，壮大我国企业的规模，提高我国企业竞争优势。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。