利润动机

他希望看到体制和动机的多样性，而不是单一市场或是利润动机占据惟一主导地位。

He wanted institutional diversity and motivational variety , not monolithic markets and singular dominance of the profit motive .

本文首先介绍了经济评价理论及其发展历程，最早的项目经济评价理论来源于西方传统经济学，其强调利润动机作用。

This paper introduces the economic evaluation theory and its development , originating from the western traditional economy , which emphasizes the role of the profit motive .

而利润动机是否正在践踏高管的人性？

And are profit motives trampling on human ones among executives ?

一些人是出于简单的商业利润动机。

Some people are motivated simply by financial gain .

支配企业环境管理行为的动机主要有事业动机、行政动机和利润动机。

And the motives are social , administration and pr of it cause .

利润动机：许多世纪以来人类取得的多数物质和技术进步的推动力量；而非不道德的鼓励贪婪的动机。

Profit motive : a driving force for most of the material and technological progress achieved by humankind over the centuries ; as opposed to an immoral incentive that encourages greed .

资本追求剩余价值反映了资本主义的本质，在社会主义市场经济条件下，要合理利用追求最大利润动机的积极作用。

Capital pursuing surplus value reflects the nature of capitalism . In socialist market economy , we should make use of the active function of the motivation of pursuing profit maximization in reason .

与大多数自由派一样，奥巴马对利润动机持怀疑态度，希望政府扮演更重要的角色；必须加强监管是一个永恒不变的主题。

Like most liberals , Mr Obama is suspicious of the profit motive , and wants the government to play a bigger role ; the need for stronger regulation is a constant theme .

人们原本可能希望，身为保守党人的首相会借机提出一种更可持续的资本主义模式，提倡社会责任以及个体企业和利润动机。

One might have hoped that a conservative Prime Minister would have seen a chance to articulate a more sustainable model of capitalism , promoting social responsibility alongside individual enterprise and the profit motive .

经常被忽视的一点是，斯密没有认为纯市场机制可以独立实现出色的运作，也没有将利润动机视为充要条件。

It is often overlooked that Smith did not take the pure market mechanism to be a free-standing performer of excellence , nor did he take the profit motive to be all that is needed .

可以肯定的是，外观、功能、社会影响、创造力和利润动机这些因素无一不为我们阐释了设计的含义与意义。

What is certain is that all these combined elements - style , function , social impact , creativity and profit motive - have yielded an original vision of what design is and why it matters .

廉政建设是一项内容广泛、深刻的社会活动，这项活动必须以社会动力为后盾。支配企业环境管理行为的动机主要有事业动机、行政动机和利润动机。

The construction of the incorrupt politics is a profound and extensive social activity , which is believed to base on the context of social motives . And the motives are social , administration and profit cause .

每当有新的专有技术设备问世，他们会提问，“开放源”战略会不会更有利于让个人得以执掌自己的命运，并给创新提供利润动机以外的激励？

And with each new proprietary device , they question whether " open source " strategies might be better at empowering individuals to direct their own destinies and create incentives for innovation other than the profit motive .

戈特列说，真正的经济增长产生于每个相关者的利润动机，从饲养场主及其供应商到销售他们产品的零售商。

Gottlieb told the briefing that real economic growth comes from focusing on the profit motive for everyone from farmers and their suppliers to retailers who sell their products , and the partnership with Cargill and TechnoServe is a good example .

朝鲜不可能摆脱利润的动机。

North Korea is hardly free of the profit motive .

大股东对会计估计变更行为中利润操纵动机的影响研究

Study on Profit Control Motivation of Large Shareholder 's Accounting Estimates Change Activity

集约的住宅土地挖掘的其它理由是财产开发商最大化其利润的动机所在。

The other reason for intensive residential land exploration is motives of the property developers to maximise profit .

为什么追求利润的动机在人们眼中如此邪恶，而在大学这样的地方工作却显得如此高尚？

Why is the profit motive seen as wicked , while working in places such as universities appears so very ethical ?

公司是否采用纳税影响会计法，调节所得税费用和净利润的动机影响很小。

Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income .

然后总结梳理了我国非常项目会计的研究现状，并以此为基础，采用描述性统计分析和实证方法验证了我国上市公司尤其是亏损上市公司利用非常项目操纵利润的动机问题；

Second , this paper proves the listed companies especially those with losses make use of extraordinary items to manipulate profit by descriptively statistical analysis .

尽管追求利润的动机是合理的也是很重要的，但在发生天灾人祸的时候，公司和个人要把个人利益放在一边，为大众谋福利。

Although a legitimate drive for profit is important , in catastrophes , companies and individuals must put aside immediate personal interests and contribute to the common good .

引发注册会计师职业道德滑坡诚信危机的主要原因在于市场竞争的压力，竞逐利润的动机和市场不完善提供的机会。

The primary reasons causing CPA ′ s moral hazard and credibility crisis lie in the pressure from market competition , motivation for pursuing profit and opportunities resulting from imperfect market .

外资企业人才本地化，是企业追逐高额利润的动机和目的驱动的结果，是由在全球范围内最大限度地获取比较利益的目的决定的。

It is the outcome that the motive and aim of enterprises pursuing high profits drives , and determines by the aim of getting comparative profits as most as possible in global .

论述了利润操纵动机的影响因素，并从保持或获得配股资格等方面对上市公司利润操纵的动机进行了深入分析。

This paper discusses on the factors influencing the motivation of the profit control , and gives a deep analysis on the motivation of listed company 's profit control from maintaining or obtaining the qualification of rationed shares and other aspects .

其常见动机包括亏损前的洗大澡、扭亏动机、利润平滑动机等，其采取的主要手段有处置资产、政府补贴、其他营业外收支、减值准备及其转回。

Common motives include the loss of their pre-big bath , motivation losses , profit motives and other smooth , and its principal means adopted to dispose of assets , government subsidies , and other operating income , and the reversal of impairment .

研究发现：影响制造业上市公司资产减值会计应用的因素有自身的经济因素、盈余管理因素中的扭亏动机和利润平滑动机、契约成本因素中的债务契约成本因素。

The result showed that the factors which influence the asset impairment accounting applications for listed manufacturing companies are their own economic factors , the motivation of earnings management factors in the losses and profit smoothing motive , debt covenants cost factors in the contract cost factors .

大学，正在被附上越来越浓的商业色彩。笔者在几年前也无法明白追求利润的动机怎么能够和教育宗旨恰到好处的共存，甚至认为这些营利性的高等教育机构是学术界的渣滓。

As a result , universities are becoming more and more commercialized . I was also in no knowing of how these profit-pursuing motivations could be coexist with our objectives of education , and even think of these for-profit higher education institutions are dregs in the academic circle .

浅议上市公司利润操纵的动机

Discusses on the Motivation of the Profit Control of the Listed Company

控制股东利润操纵的动机及其监管研究

An Analysis of Controlling Shareholders ' Earnings Management Motivation and Its Relevant Regulatory Mechanism

和其他动机，从实证的角度对利润操纵与其动机的内在联系进行了分析。

Analyze the internal relationship between the act and motive from the angle of reality .