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会计统计
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  accounting empirical statistical
     The most of accounting empirical statistical models is based on normal distribution assumption of financial ratios.
     大多数的会计统计模型是以财务比率的正态分布为假设前提。
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  相似匹配句对
     Statistical evaluation on capacity of accounting personnel in Shaanxi province
     陕西省会计人员能力的统计评价
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     On the Statistical Method in Management Accounting
     论管理会计中的统计方法
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     Accounting Based on Theory of Constraints
     TOC会计
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     Group Statistics
     分组统计
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     Statistics
     统计数据
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This Paper is the third part of "An Introduction to Thermoeco nomics". It introduces two mathematic modes in the economic aspect: ther moeconomic accounting and ther moeconomic optimization. The paper lays particular emphasis on that how the ther modynamic values are connected with the economic values.

本文为热经济学介绍的第三部分,这里介绍了经济方面的两个数学模式,热经济学会计统计和热经济学优化,文章侧重说明热力学值如何与经济学挂上钩的。

With the growing concern for natural resources and environmental problems, in the global "Green Waves" including "Green Production", "Green Product", "Green Management", "Green Investment", "Green Consumption", "Green Accounting", etc., the word "Green" has become a synonym for "relevant resources and environmental problems" deep into the hearts of people. Aiming at traditional economic check distortion and mendacious accounting and statistics, Green Circulating Economy ("Green Economy" in short) emerges, which...

With the growing concern for natural resources and environmental problems, in the global "Green Waves" including "Green Production", "Green Product", "Green Management", "Green Investment", "Green Consumption", "Green Accounting", etc., the word "Green" has become a synonym for "relevant resources and environmental problems" deep into the hearts of people. Aiming at traditional economic check distortion and mendacious accounting and statistics, Green Circulating Economy ("Green Economy" in short) emerges, which establish Green GDP Sustainable Development View and realize 3R principle "Reduce, Reuse, Recycle". In the same time, "Green Audit Supervision" (also called "Green Audit") arises, which will enforce the supervision over green ecological resources.

随着人们对自然资源及环境问题的日益关注,在席卷全球的"绿色经济"、"绿色产品"、"绿色管理"、"绿色投资"、"绿色生产"、"绿色消费""绿色核算"等"绿色浪潮"中,"绿色"一词已成为"有关资源、环境和生态问题"的代名词并深入人心。针对传统经济核算失真、传统会计、统计虚假,树立绿色GDP社会可持续发展观,实现资源3R原则"减量化、再使用、再循环"的绿色循环经济兴起(简称绿色经济),加大绿色生态资源监管力度的"绿色审计监督"(又称环境审计)就应运而生了。

The most of accounting empirical statistical models is based on normal distribution assumption of financial ratios.An empirical study has been prominently lacking in the area of statistical properties of financial ratios in china.Based on a research of 12 financial ratios of more than 5500 annual reports from 1100 firms between 1998~2002,this paper comes to the conclusion that most of financial ratios are not normal distributional and the level of normality can be highly promoted through data cleaning and data...

The most of accounting empirical statistical models is based on normal distribution assumption of financial ratios.An empirical study has been prominently lacking in the area of statistical properties of financial ratios in china.Based on a research of 12 financial ratios of more than 5500 annual reports from 1100 firms between 1998~2002,this paper comes to the conclusion that most of financial ratios are not normal distributional and the level of normality can be highly promoted through data cleaning and data transformation(such as Box-Cox transformation) on the basis of industry samples.

大多数的会计统计模型是以财务比率的正态分布为假设前提。目前国内学者对中国上市公司的财务比率分布特性的系统实证研究尚很少。通过对上海深圳交易所1998~2002年1100余家公司5571份年报12个财务比率的研究,发现绝大多数财务比率不服从正态分布。只有在分行业样本基础上同时采取数据清洗和数据变换的方法(Box Cox变换),才能使绝大多数财务比率趋向正态分布。

 
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