资本

Recently, many empirical research in growth use average education level as representative human capital index, and most of us to do so in China, but it is many limitations of education variable, especially it is not measure in currency, so cannot compared with other capital, such as physical capital, in appraisal human capital.

近来，多数有关经济增长的实证研究将劳动者的教育水平作为人力资本的代表性指标，我国大多数学者的研究也仅限于这一方法，但是，基于教育代表指标的研究存在很多缺陷，特别是教育指标大多并非以货币为计量单位，在衡量与评价人力资本作用时，难以与其它资本，比如物质资本进行比较。

The new one attaches more importance to banks' internal system of assessing risks than to the capital adequacy, for the first time, truly connects capital management with risk management. Banks are not only to passively meet the minimum needs of capital adequacy, but to match capital level with risk level by strengthening internal risk management.

新协议将监管重点从原来单一的最低资本充足水平转向银行内部风险评估体系的建设状况上来，第一次真正地将银行的资本管理和风险管理挂起钩来，银行不再是被动地去满足最低资本充足率的要求，而是从强化内部风险管理着手，实现资本水平和风险水平的合理匹配。

This paper will provide the basics information about emerging of HR asset, the intension of HR asset account method, as well as the relationship between HR and HR assets; followed by an analysis on the booking method for HR assets.

文章阐述了人力资本会计产生的基础，人力资本会计理论的内涵以及人力资本会计与人力资源会计的联系和区别，并在此基础上分析了人力资本会计的账务处理方法

We get to know the determining effects of the human capital characteristics and other system and conception factors to the inner and outer human capital externality. Basing on these, we point out that it's necessary to deal with the relationship of inner and outer human capital externality correctly.

为了弄清人力资本外部性的决定因素，我们首先利用因子分析方法对区域人力资本特征进行了概括，分析了人力资本特征及其他体制性、观念性因素对"区域内"和"区域外"人力资本外部性的决定作用。

The capital cost of capital refers to each kind of expense which occurs in the fund raising process, like payment and so on outstanding share, bond release handling charges, sell on consignment the expense, the printing expense, the property appraisal expense, the certification fee, the announcement to spend and so on, the capital use cost refer to each kind of expense which in the use capital process pays, like the bond interest, the stock dividend, the bank loan interest and so on, the capital collection the cost usually is when the fund raising the disposable occurrence, the achievement plans the capital amount to reduce the item to deduct.

资本发行成本是指在筹资过程中发生的各种费用，如发行股票、债券等支付的发行手续费、承销费、印刷费、资产评估费、公证费、公告费等，资本使用成本是指使用资本过程中支付的各种费用，如债券的利息、股票的股利、银行贷款利息等，资本筹集成本通常是在筹资时一次性发生，作为筹资额的减项予以扣除。

The capital cost of capital refers to each kind of expense which occurs in the fund raising process, like payment and so on outstanding share, bond release handling charges, sell on consignment the expense, the printing expense, the property appraisal expense, the certification fee, the announcement to spend and so on, the capital use cost refer to each kind of e XP ense which in the use capital process pays, like the bond interest, the stock dividend, the bank loan interest and so on, the capital collection the cost usually is when the fund raising the disposable occurrence, the ach ie vement plans the capital amount to reduce the item to deduct.

资本发行成本是指在筹资过程中发生的各种费用，如发行股票、债券等支付的发行手续费、承销费、印刷费、资产评估费、公证费、公告费等，资本使用成本是指使用资本过程中支付的各种费用，如债券的利息、股票的股利、银行贷款利息等，资本筹集成本通常是在筹资时一次性发生，作为筹资额的减项予以扣除。

This paper first introduces the meaning of the capital structure; the modern capital structural theory; the relation of the capital structure and the financial leverage.

本文首先对资本结构进行了概述，介绍了资本结构的含义、现代资本结构理论和资本结构与财务杠杆的关系。

However this does not mean consumers are ignorant parvenus.

在研究方法的部份，主要是运用质化研究的深度访谈法为主，并搭配参与观察法予以辅助，研究发现：在这个族群里的消费者，影响其购买名牌包的主要原因仍是停留在韦伯伦所说的炫耀性消费，但是这并不代表这群消费者是毫无知识、品味的暴发户，这群消费者已开始懂得去吸收名牌的相关知识来搭配自己的消费行为，不过尚属於较低层次的文化资本阶段；另外中间阶层的消费者对於名牌的知识来源主要是经由大众传播媒体所获取，而其他讯息的来源亦会对消费者造成一定程度的影响，不过主要讯息来源仍仰赖大种传播媒体的提供；最后，在社会资本方面呈现出男、女有别的情况，在女性方面，社会资本对於名牌包的消费影响力并非直接提供资源予消费者，而是透过社会资本来延伸消费者的文化资本，但是在男性方面，则表现出截然不同的情况，名牌包对於男性消费者有著工具性消费的意义，男性消费者呈现出一种强烈利用名牌包来达成自己目的的行为。

Commodity and its value → money → capital → surplus-value → wage → accumulation of capital → circulation of capital → movement of the general social capital → profit → average profit → commercial profit and interest → ground rent.

商品及其价值→货币→资本→剩余价值→工资→资本积累→资本循环→资本周转→社会总资本的运动→利润→平均利润→商业利润和利息→地租。

This article embarks from the perfect commercial bank management angle of view, withpracticed two aspects to our country commercial bank capital management from the theory tocarry on the system elaboration, moreover by " Bassel New Capital Agreement" taking theresearch the backing, unified our country to analyze the history of commercial bank capitalmanagement, the present situation and the existing questions. And then sets up the economicalcapital idea separately, enhances the capital ratio adequacy guard systematic risk, theimprovement capital structure reduces the capital cost three aspects to propose the correspondingcountermeasure, had the strong practical significance.

本文从健全商业银行经营管理的视角出发，对我国商业银行资本金管理从理论与实践两方面进行了系统论述，而且以《巴塞尔新资本协议》作为研究的依托，结合我国实际分析我国商业银行资本金管理的历史、现状及存在的问题，并分别从树立经济资本理念、提高资本充足率防范系统性风险、改善资本结构降低资本成本三方面提出了相应对策，具有较强的实际意义。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。