资本收益

Based on the theory of the control benefit driving capital allocation and the control arrangement under the special equity structure in Chinese listed company, this paper empirically studies the capital allocation resulting in control benefit firstly from fixed asset investment and equity merge.

基于控制权收益驱动公司资本配置行为的理论阐释，结合我国上市公司特有的股权结构及其导致的控制权分配格局，从固定资产投资和股权投资两个方面，对形成我国上市公司控制权收益的资本配置行为进行了实证研究。

New growth thinks its germ depends on assuming capital limit accrual decreases successively indefinitely theoretically, begin to revise this kind to assume, formed the analytic framework of oneself, it is to assume capital limit accrual decreases successively indefinitely for one invariable and rather than; 2 be will be born at economic system inside technical factor, implicit assume capital limit tends degressively one plus.

新增长理论认为其根源在于假定资本边际收益无限递减，并开始修改这种假定，形成了自身的分析框架，一是假定资本边际收益为一常数而非无限递减；二是将技术因子内生于经济系统，隐含假定资本边际递减地趋于一正数。

The situation of manpower shortage in the entrepreneurs human capital market is the factor which determines the entrepreneurs' strong position in the negotiations. The speciality, professionality and risk resisting ability of entrepreneurs human capital forms inherent basis of human capital negotiation power. Entrepreneurs human capital's contribution to the enterprise determines the performance criterion of entrepreneurs human capital negotiation power. These factors above together affect the entrepreneurs human capital negotiation power and determine entrepreneurs' ability to participate in enterprise's income distribution.

企业家人力资本市场的供不应求状况是决定企业家谈判力强势地位的环境因素，企业家人力资本的特殊性、专有性和风险抵押能力是企业家人力资本谈判力的内在基础，企业家人力资本对企业的贡献是决定企业家人力资本谈判力的绩效标准，上述因素共同作用影响企业家人力资本谈判力，决定了企业家有能力参与企业收益分配。

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。

Then, by the supermarginal analytical methods, the author further puts forward the supermarginal strategic decision of marketized division and professional management of regional environmental assets pack, and initiatively constructs the concessionary chain contract and professional management theory of regional environmental assets pack.

总之，通过建立了区域型环境资产包的收益回报机制、区域性环境资本项目市场化融资机制、以及区域性环境资本项目融资与经营的制度基础，真正实现了区域性环境资本项目融资供给与经营的政府资本适度退出、民间资本进入、产权体系清晰的政府与民间资本有机合作模式，达到了加快补足我国环境资本历史欠帐、有效提高环境资本经营效率、以及实现区域性环境资本项目商业化资本化经营的目标。

There is nothing magical or unique about capital gains.

资本收益也没有什么神奇而独特的地方。

If the rent or, in raising capital gains will not affect international investors interested in Shanghai.

如果租金或，在提高资本收益将不会影响国际投资者有兴趣在上海举行。

While the IRS is happy to tax all of your capital gains, it has different views towards losses.

尽管国税局是乐于税你所有的资本收益，它也有一些不同意见，对损失。

In the 1990s bubble, investors figured they were going to make all their money on capital gains.

在90年代的泡沫中，投资者发现他们会在资本收益上大赚一笔。

While the IRS is happy to tax all of your capital gains, it has different views towards losses.

虽然国税乐于税你的所有资本收益，它也有一些不同意见，对损失。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。