契约成本

  • 网络contracting cost;bonding cost
契约成本契约成本
  1. 代理行、分行和子行三种契约成本各不相同。

    Agents , branches and sub-line have different contract costs .

  2. 契约成本问题一直是现代经济理论关注的焦点。

    The contract cost is the focus study of the modern economical theory .

  3. 交易费用、契约成本、受托责任与内部审计论医疗服务收费

    The Theories of Transaction Fees , Acquisition Cost , and Accountability with Internal Auding

  4. 基于契约成本的我国上市公司可转债融资选择的实证研究

    An Empirical Study on Convertible Bonds Financing Choice of China Listed Companies Based on Contracting Costs

  5. 契约成本分成三部分,固定成本、监督成本和风险成本。

    Contract costs are divided into three parts : fixed costs , monitoring costs and risk costs .

  6. 结果发现,除契约成本假说中成长机会外,绝大部分因素的检验结果与预期一致,进而验证了其适用性;

    The examination results of all factors but growth options in The Contract-Cost Hypothesis are the same as the prediction , and further prove its application .

  7. 盈余管理具有两面性,一方面,在合理范围内的盈余管理可以促进企业实现经营目标,可以起到激励管理者的作用,也可以降低契约成本。

    On the one hand , earnings management in the reasonable range can promote the realization of the company goal , motivate managers , and reduce the cost of contract .

  8. 这些研究成果主要是债务期限结构微观理论,包括契约成本理论、信号传递理论、税收理论和期限匹配理论。

    By now , there has been a great deal of debt maturity structure Mic-literature . And contracting-cost hypotheses , signaling hypotheses , tax hypotheses and maturity matching hypotheses have been well-known .

  9. 契约成本的引入使得诸如会计政策选择的动机以及选择取向变得更加清晰,本文偿试用产权理论和契约成本来研究会计政策选择。

    Introducing contract cost clarifies the choosing motive and direction of accounting policy . This article attempts ot apply property right theory and contract cost to studying the choice of accounting policy .

  10. 结果表明,优化项目在保障供应质量和服务水平的同时,实现契约成本减低,节约供应商筛选时间,无论从效率还是效果,都取得了较大的成功。

    The results show that the optimization project reduces costs and shortens supplier evaluation time , while ensures both the quality and service levels . In both the efficiency and effectiveness , we have achieved great success .

  11. 比较了加工企业与木材供应者经济联系形式的特征,用企业理论系统分析了木材加工企业纵向一体化发展过程中的契约成本与资产管理成本,试图诠释其纵向一体化发展过程中的行为。

    The paper firstly compares the characteristic of economic relationship between wood processing enterprises and timber suppliers . Then , by means of enterprise theory , it analyses the contracted cost and asset management cost in the vertical and integrative development of wood processing enterprises .

  12. 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 .

  13. 会计稳健性可以降低债务契约成本,缓解债权人和股东的利益冲突,给债权人和债务人带来事前和事后的收益,提高资产市场的配置效率。

    The accounting conservatism is important to lowering the debt contract cost and reducing the interests between creditors and shareholders . In the debt contract , the conservative accounting information can bring the before and after benefits for the lenders and borrowers and improve the efficiency of the capital market .

  14. 债务融资是降低股权融资契约代理成本的有效方式。

    Financing by debt is a useful way to reduce the contract agent cost of financing by share .

  15. 从科斯的视角看:企业是一种能够降低生产市场运行的成本、信息搜寻和契约谈判成本的制度结构。

    From the perspective of Caose , Enterprise is the system structure to reduce production and operation costs , and the cost of searching information and negotiation of contracts .

  16. 主要通过引入契约变量成本、一体化法律费用以及其他各种外显和内合成本,探讨了企业在进行边界扩张时,通过非股权战略联盟与通过内部一体化这两种方式在代价上的差异。

    The question of the boundary of NESA is discussed based on the comparison of contract cost , legal cost of integration and other costs between Enterprises Integration and NESA .

  17. 但是,MM理论所要求的一系列严格的假设前提,比如,不存在税收、信息完备、完全契约、交易成本为零等,显然与实际有很大距离。

    However , the series of stringent assumptions required by the MM theory , such as non-existent tax , complete information , incomplete contracts , transaction cost is zero , apparently with the actual distance .

  18. 电子市场相对于传统市场而言可以极大的减少交易成本,而且由于信息共享,在B2B电子市场上供应链契约的执行成本比较低。

    Compared with traditional market , electronics market can greatly reduce transaction costs ; due to the lower cost in information sharing , the enforcement costs of supply chain contract are lower .

  19. 自发性会计变更、监管契约与契约成本

    Voluntary Accounting Changes , Supervision Contracts and Contract Costs

  20. 基于相对业绩比较的报酬契约与代理成本分析

    Reward contract and agency costs on comparative performance information

  21. 企业的会计选择是由分红计划、债务契约和政治成本这3个契约变量决定的。

    Bonus plan , debt contract and political cost are the three important contract variations which cause an enterprise to make accounting selection .

  22. 与行为忠诚的总效应由大到小分别为感知价值、心理契约、转换成本、顾客满意、顾客信任。

    The total effect to behavior loyalty are perceived value , psychological contract , switching costs , customer satisfaction , customer trust from big to small .

  23. 而这种基于博弈论的契约可以克服有成本的状态验证模型(CSV)及经典激励理论中承诺的可信性问题。

    The model presented here is proved to overcome the problem of credibility in costly state verification ( CSV ) model and some related research in the theory of incentive .

  24. 作为财务揭示的热点问题,盈余管理受到广泛的关注。盈余管理动机包括资本市场动机、契约动机和政治成本动机。

    The incentives for earnings management include capital market motivation , contracting motivation and political cost motivation .

  25. 分别从资本市场动机、契约动机和政治成本动机总结了关于盈余管理的实证研究成果;

    Summarizing the study results about three motivations separately induced by capital market , contract and political cost ;

  26. 股权激励的理论基础主要包括委托代理理论、人力资本理论、不完全契约理论、交易成本理论。

    The theoretical basis of equity-based incentives include principal-agent theory , human capital theory , incomplete contract theory , transaction cost theory .

  27. 在此基础上,对政府签订契约后的代理成本进行了分析。

    On the basis of this , the agent cost after the contract being signed by the government is then analyzed as well .

  28. 第二章主要对固定价格合同的含义与特征、、风险态度、效用理论、契约理论、交易成本理论、委托&代理理论等方面进行了归纳、梳理和分析。

    In the second chapter , the definition and characteristic , contract theory , principal & agent theory , transaction cost theory are combed .

  29. 在宏观社会资本不足的情况下,人们表现出明显的机会主义行为,此时动用个体社会资本形成关系契约是降低交易成本的有效办法。

    When macro social capital is so insufficient that opportunist behaviors appear , the relational contract formed by individual social capital is an effective method to reduce transaction cost .

  30. 本文首先从信用契约意义和交易成本的角度,重新界定了银行的职能,并提出了信用屏蔽和产权幻觉的概念;

    In the first , from the meaning of credit contracts and transaction cost , the function of banks is defined again and definitions about credit-shield and property hallucination are provided in this thesis .