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measurement perspective
相关语句
  计量观
     The Roles of Accounting Information in Securities Market:Information Perspective,Valuation Model Perspective and Measurement Perspective
     会计信息在证券市场中的作用——信息观、计价模型观和计量观
短句来源
     Measurement perspective based on current value measurement will replace information perspective and will play the dominant role in the framework of accounting theory in the 21 st century.
     以公允价值作为计量基础的计量观将在 2 1世纪取代信息观 ,而在会计理论构架中占主导地位。
短句来源
     This article firstly states the importance of enterprises putting people first and establishing measurement perspective of Human Resource,analyses the cknowledgment and measurement of Human Resource,discusses some problems about measurement.
     本文首先论述了企业以人为本建立人力资源计量观的重要性,分析了人力资源的确认和计量,并对计量中存在的一些问题进行了探讨。
短句来源
     This paper introduces and analyses the three functions: information perspective, valuation model perspective and measurement perspective in securities market and puts forward the development direction of the research between accounting information and stock pricing in the measurement perspective.
     介绍和剖析证券市场会计信息的信息观、计价模型观和计量观三种功能 ,提出计量观下的会计信息与股价关系研究将是我国会计理论未来发展的方向之一。
短句来源
     Accounting Recognition-The Change and Combining of Measurement Perspective and Information Content perspective
     会计确认——计量观和信息观的嬗变与融合
短句来源
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  “measurement perspective”译为未确定词的双语例句
     The Transformation from Information Perspective to Measurement Perspective
     信息观向计量观转变——财务报告发展的必然趋势
短句来源
     However, the measurement perspective lays more emphasis on the internal valuation of shares and analyzes the impacts that the information has on the prices of shares by some models.
     而计价模型观更加重视股票的内在价值研究,用模型说明财务信息对股票价格的影响。
短句来源
     The research of human resources department performance measurement perspective model develops four performance measurement perspectives, including (1)financial capital perspective;
     本文人力资源绩效衡量模式共发展出四个衡量层面,包括(1)财务资本层面;
短句来源
     The paper talked about the measurement of human resource training cost through the human resource accounting method, investigation of the intern company and the whole training market, and cost measurement perspective in the China's current economic environment in which the enterprises are emphasizing and increasingly investing the human resource training. Based on the discussion above, we gave some advices and tools for solving the two main problems in the measurement of human resource training cost in order to help the enterprises in the current practice.
     在目前我国企业人力资源培训受重视程度日渐增强,对其投入越来越大的背景下,该文试图以企业人力资源培训成本的计量为切入点,以人力资源会计分析为主要方法,并通过对实习单位客户和培训市场总体状况的调查,从成本计量的角度对企业如何评估人力资源培训的成本这一问题做出分析,以帮助解决企业人力资源培训成本计量遇到的问题。
短句来源
  相似匹配句对
     The Transformation from Information Perspective to Measurement Perspective
     信息观向计量观转变——财务报告发展的必然趋势
短句来源
     Quantum Measurement—From a Phenomenological Perspective
     从现象学的角度看量子测量
短句来源
     Perspective globalization
     透视全球化
短句来源
     Adaptive Measurement
     自适应测量
短句来源
     The third is it's measurement.
     三是混凝土几何尺寸及位置。
短句来源
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  measurement perspective
Such items are ideal from a measurement perspective because they provide the maximal discrimination among people taking the test.
      
For the Group's purposes measurement perspective was classified as that from the patient's, the clinical, or the population's viewpoint.
      


The development of accounting is influenced deeply by the development of economy and the change of information users'needs. With the dramatic development of finance, history cost based information under information perspective can't satisfy investor s' needs of more useful information; On the other hand, the development of information technology, especially internet technology, makes fair value measurement possible.Measurement perspective based on current value measurement will replace...

The development of accounting is influenced deeply by the development of economy and the change of information users'needs. With the dramatic development of finance, history cost based information under information perspective can't satisfy investor s' needs of more useful information; On the other hand, the development of information technology, especially internet technology, makes fair value measurement possible.Measurement perspective based on current value measurement will replace information perspective and will play the dominant role in the framework of accounting theory in the 21 st century.

会计的发展深受经济发展和信息使用者需求变化的影响。随着金融业的迅猛发展 ,信息观下提供的历史成本信息已不能满足投资者进行决策的相关性需求 ;信息技术特别是网络技术的发展 ,使得企业以公允价值反映经营情况成为可能 ,从而推动了计量观的发展。以公允价值作为计量基础的计量观将在 2 1世纪取代信息观 ,而在会计理论构架中占主导地位。

Up to now,accounting theorist circle's researches on the roles of accounting information in securities market focus on testing the relationship between accounting information and stock prices.In recent years,there comes into being two basic theory,information perspective and valuation model perspective,and derives a new theory,measurement perspective.Occidental scholars have made a large amount of empirical researches on the relationship between accounting information and stock prices by adopting both...

Up to now,accounting theorist circle's researches on the roles of accounting information in securities market focus on testing the relationship between accounting information and stock prices.In recent years,there comes into being two basic theory,information perspective and valuation model perspective,and derives a new theory,measurement perspective.Occidental scholars have made a large amount of empirical researches on the relationship between accounting information and stock prices by adopting both and level studies methods under information perspective,testing Feltham-Ohlson valuation model.However,studies under measurement perspective are not so abundance.A few scholars in China make some empirical researches on the relationship between accounting information and stock prices by applying differencing studies method under information perspective,finding that accounting information in China also offers new information to securities market and has interpretation power for stock prices.However,the studies of scholars in China lag behind those of occidental countries not only in the series of studies but also in the method of studies.

到目前为止,会计理论界对会计信息在证券市场中的作用的研究集中体现在对会计信息与股票价格之间的关系如何进行验证方面,由此形成了信息观和计价模型观两大基本理论,并在近几年衍生出了计量观。西方众多学者对会计信息与股票价格之间的关系进行了信息观下的差异研究和水平研究,并对费尔萨姆———奥尔森计价模型进行了大量的经验验证,但对计量观下如何验证会计信息和股票价格之间的关系而进行的研究相对来说还不很丰富。近几年来,我国学者对我国会计信息与股票价格之间的关系进行了信息观下的差异性研究,验证了我国的会计信息在证券市场上是有用的。但是,我国学者不但在研究层次上明显落后于西方,而且在具体的研究方法上也存在一些不足之处。

The perfection and development of the securities market seems to be more and more outstanding to the function of accounting information. The role the current information plays in stock pricing has been the focus of the accounting research in the securities market. This paper introduces and analyses the three functions: information perspective, valuation model perspective and measurement perspective in securities market and puts forward the development direction of the research between accounting information...

The perfection and development of the securities market seems to be more and more outstanding to the function of accounting information. The role the current information plays in stock pricing has been the focus of the accounting research in the securities market. This paper introduces and analyses the three functions: information perspective, valuation model perspective and measurement perspective in securities market and puts forward the development direction of the research between accounting information and stock pricing in the measurement perspective.

证券市场的不断完善和发展使得会计信息的作用显得越来越突出 ,现行会计信息在股票定价方面究竟扮演着什么角色 ,已成为证券市场中会计研究的焦点。介绍和剖析证券市场会计信息的信息观、计价模型观和计量观三种功能 ,提出计量观下的会计信息与股价关系研究将是我国会计理论未来发展的方向之一。

 
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