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The thesis is to establish systematical and perfect rate index and warning method of humane capital investment and management risk which is the important approach of preventive control and enterprises' humane capital risk auditing which is the important approach of aferwards control because of the condition of focusing on the process control of enterprises' humane capital investment risk in Chinese academe.

针对我国学术界企业人力资本投资风险的研究集中于事中控制的现状,本文对企业人力资本投资风险事前控制重要手段——企业人力资本投资管理风险的评估指标和评估与预警方法,企业人力资本投资风险事后控制重要工具——人力资本投资风险审计等进行了研究

The special features of the old Chinese economic system are f Low level of productivity.abnormal structure of economy; co-existence of the shortage of the total amount of capital and relatively high amassment of the bureaucratic capital.

旧中国经济遗产的显著特点是:生产力水平低下,经济结构畸形,资本总量偏枯与官僚资本相对集中并存,城乡之间与区域之间发展极不平衡,市场发育水平低。

At present,the research on the reanimation of bonus stock is gradually maturing and the research on the reanimation of stock option is now noticed by the scholars in the civil,which is focused on the core of the supervisors,not on the technologists specially,there is also little research on technical stock option oversea.

目前,股权激励的研究日趋成熟,期权激励研究受到国内学者的极大关注,但这些激励主要集中在企业的核心经营层,尚未专门激励企业的核心技术层,国外对技术期权激励的研究也极少涉及,然而技术人员作为特殊的人力资本,在科技企业中起的作用是其他物质资本所无法取代的。

The accounting information is the concentrated reflection of listed companies. Its quality directly influences the effective degree of capital market, the disposition efficiency of social resources as well as the accounting information in the supply-demand balance process. At the same time, the full disclosure of accounting information may save the transaction cost because of reducing the degree of information asymmetry in the release and the transaction process in the stock market.

会计信息,是上市公司经营状况的集中反映,其质量的高低直接决定着资本市场的有效程度、社会资源的配置效率以及会计信息在供求方面平衡过程;同时,会计信息的充分披露,可因降低证券市场发行与交易过程中的信息不对称而节约交易成本。

Of credit in the hands of the State, by means of a national bank with State capital and an exclusive monopoly.

通过拥有国家资本和独享垄断权的国家银行,把信贷集中在国家手里。

The capital operation of state-owned enterprises includes three aspects: the internal capital accumulation, the crosswise capital gathering and the socialized capital control.

国有企业资本营运包括三个方面的内容:资本的内部积累、资本的横向集中、资本的社会化控制。

Monopoly brought collection in product and capital, and enlarged production scale, big emprise have advantaged status, which favor the development of capitalist produce.

垄断带来生产和资本的集中,也使生产规模扩大,大企业在资本、市场、技术、管理和竞争等方面都占据有利地位,从而有利于资本主义生产的进一步发展。。

Based on a lot of empirical analysis, the author summerizes that the historical premises of mergers in the United States include of the development of modern-enterprise、the technical innovation、the expansile demand and the development of capital market, surveys the developments and characters of mergers in the United States. From Marx's capital concentration theory to the arguments between structure school and conduct school, from the theories of economists at the present age abroad to the achievements of the learned men in China. the author surveys the theorical developments of merger. Making a clear definition of the concept and premises of self-organizational merger on the hypothesis that enterprise is a kind of self-organization, futhermore, the author constructs the theoretical frame of self-organizational merger.

主要内容有:在对大量实证材料分析的基础上,归纳出美国企业兼并的历史前提是现代企业形成与发展、技术上的创新、市场需求的扩大和资本市场的发展,阐释了美国企业兼并的历程与特点;从马克思的资本集中理论,到结构主义与行为主义的争论与分歧,从当代经济学家们的若干理论,到中国学者对企业兼并的认识,跟踪考察了企业兼并理论的起源与发展;从企业是自组织系统的假设出发,界定了企业自组织兼并的内涵,提出了企业自组织兼并存在的条件体系,构建了市场结构、企业自组织兼并行为、产业绩效、政府调控的企业自组织兼并理论的SCPG分析框架,分析了企业自组织兼并理论的贡献。

The Industrial Capital Flow completely reflect the evaluation path of fission, exuviate, extension, accumulation, collection, monopoly etc. and the combining and mechanism of production's essential facts.

从本质上说,工业资本流向是最完整地反映了全社会范围内资本增殖过程的裂变、蜕化、扩大、积累、集中、垄断等运动轨迹,以及诸生产要素组合的方式和机制。

With high frequency of worldwide financial crisis, the focal point about the exchange rate arrangement turns to the precautious ability of each kind of exchange rate regime. The discussion of academia concentrates on which kind of exchange rate regime can better deal with international capital mobility and instability of world capital market.

随着世界范围内的金融危机的不断发生,有关汇率制度选择的关注重点也转向每种汇率制度安排在防范风险的能力方面,讨论集中于哪一种汇率制度更适合应付日益增长的国际资本流动性与世界资本市场的不稳定性。

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According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm~150rpm时取得最大值,此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世,形体几无变化。

When I was in school, the rabbi explained everythingin the Bible two different ways.

当我上学的时候,老师解释《圣经》用两种不同的方法。