资本保值

企业资本保全观念经历了最初形式、经济增加值形式、人力资本保值增值及其他资本保值增值观念，其最终的演进结果就是形成现代企业资本保全理论。

Corporate capital maintenance has gone through the initial form , economic value added , the preserving and appreciation of human capital maintenance , etc. This paper attempts to make a study of the theoretical framework of this theory .

最后指出基于EVA的国有金融资本保值增值指标的局限性。

Finally it gives the Limitations of the evaluation index sign .

资本保值增值率指标的改进与计算

Perfecting and Calculation of Rate of Shareholders Value Maintaining and Increasing

国有资本保值增值会计计量模式研究

A study on accounting pattern of value-maintenance and value-increase state-owned capital

关于国有资本保值增值的几个理论问题

Several Issues in Theory About the Preservation and Appreciation of State-owned Capital

对资本保值增值考核指标计算方法的探讨

An Inquiry About the Calculation of Capital Value Guaranteed and Value Added Indexes

本文对现行的资本保值增值考核指标进行了分析，对计算方法提出了改进建议。

The Capital value guaranteed and value added indexes are the most important content to check the economic benefits of enterprises .

因此，企业员工培训和开发成为企业人力资本保值增值的主要途径。

Therefore , the training and development of employees become the main way of increasing the value of enterprise human capital .

作为投资人如何使资本保值、增值已成为投资的主要目标。

It 's for the investors to decide how to maintain and enlarge the capital , which becomes the leading goal of investment .

而股东也意识到自己所投放的资本保值的真正含义&机会成本必须得到弥补，评价管理者的真实业绩必须扣除所有的成本。

And the shareholders realize that opportunity cost . A real evaluation of managers ' performance must take all the cost into account .

如果中长期利率真的出现上升，我们可以预见到，能分享上涨行情收益同时兼顾资本保值的结构性产品会变得更受欢迎。

If longer-term interest rates do increase , we can expect structured investments that combine partial upside participation with capital protection to become more popular .

较少进行与市场相关的投资，尤其是那些真正关注资本保值、对杠杆有清醒认识的对冲基金，应该能够很好地服务于自己的投资者。

Fewer market correlated investments , specifically hedge funds with a genuine focus on capital preservation and a healthy wariness of leverage , should serve their investors well .

在知识飞速发展的时代，培训是中小型合资企业人力资本保值增值的重要途径。

With the rapid development of knowledge and technology , training , hence , is an important way to keep and add the value of the human capital for MSJVs .

我国的总会计师制度在实现资本保值增值目标方面发挥着重要的作用，但其现状及存在问题不容乐观；

The system of general accountant has played an important role in realizing the goal of capital value preservation , and appreciation but current situation and existing problem allowed of no optimism ;

面临庞大的基础网络，如何提高网络使用效率，避免重复投资，促进国有资本保值增值，是值得深思的问题。

Facing large scale of infrastructure network , it is worthy to think over how to increase network efficiency , avoid duplicated investment and maintain and boost the value of the state-own assets .

港口企业首先考虑企业战略、内部环境、外部环境、资本保值、社会因素等多方面的因素，确定科学、可行的预算管理目标。

When budgeting , to determine feasible budget object firstly , port enterprises should consider a lot of factors , such as strategy , internal environment , external environment , social factors and so on .

国有资本保值标准值由财政部根据全国国有资本总体运行状况，依据全国国有企业年度会计信息，按行业和规模等分类统一测算确定。

Standard value of value maintenance and appreciation of state-owned capital is determined by the Ministry of finance , according to national state-owned capital operation status and national state-owned enterprise annual financial information , classified by industry and size .

所选财务指标包括流动比率、速动比率、资产负债率、存货周转率、应收帐款周转率、销售利润率、总资产报酬率、资本保值增值率、社会贡献率。

The financial indicators selected include current ratio , quick ratio , assets-liability ratio , rate of stock turnover , turnover of accounts receivable , total capital profit ra-tio , ratio of asset inflation proof and incremental value and social contribution etc.

在这一并购浪潮到来之际，应当充分利用外资进行有效的、在国有资本保值增值的基础上，进行国有资本退出，最后提出了相关的建议。

When this merger tide comes , should fully utilize the foreign capitals to carry on the effective one , on the basis of state-run capital value preserving and appreciation , withdrew from the state-run capital , offered the suggestion of correlated withing finally .

完善的员工培训工作是帮助旅游企业实现人力资本保值、增值的重要途径；是满足员工自我成长和自我价值实现的需要；是增强企业核心竞争力的有效途径。

Improving the training of tourism enterprises is an important way to help corporate preserve human capital . Also , it is necessary to meet the needs of staff self-growth and self-worth and it is the effective way to enhance the core competitiveness of enterprises .

财务层面评价指标中考量了企业的获利能力（尤其是人力资源优势的获利能力）和现金流量、资本保值增值、资产周转速度和财务安全等指标；

The finance level evaluation index evaluates the accrual ability of business ( particularly the accrual ability of the human resource advantage ) and cash discharge , capitals protecting the value and increasing in value , the speed of capital turnovers and finance security index ;

对国有资本金保值增值率若干问题的思考

Thoughts and Suggestions on the Value Increasing Rate of the Value Retention

人力资本的保值增值必须通过有效的人力资本投资来实现。

It must be fulfilled by the conscious human investment .

企业的成本补偿与资本的保值增值

Cost Recovery 、 Capital Maintenance and Appreciation of Enterprise

试论国有资本运营保值增值目标的实现

On Achieving the Goal of Value Keeped up and Value Added in state Capital Management

为了使投资资本得到保值与增值，投资者纷纷将目光锁定在了黄金市场。

In order to preserve and appreciate investment capital , most investors have focused on the gold market .

期权作为金融衍生工具的重要一员，是投资者进行资本套期保值的常用理财手段。

Option , as an important member of derivative financial products , is a commonly used financial means hedged by investors .

企业经营管理目标为经济效益最大化，这是现代企业制度要求投入资本实现保值增值所决定的。

Enterprise manage management objectives maximize for economic benefits , this system of modern enterprise require invest capital realizing value preserving and appreciation determine .

邮政企业的战略目标是实现国有资本的保值，在实现普遍服务的基础上追求经济效益。

The strategic target of the postal enterprises is maintaining value of state-owned capital , and pursuing economic benefit based on realizing universal service .

生产成果的分配不能体现人力资本的保值增值，剩余索取权不能保障人力资本的保值增值权。

Different from the material capital , the demanding rights of the surplus value can 't embody the rights for the maintenance and increasing of the human capital .