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“中特估”的理论解读与应用主张
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作者 张守文 栾志乾 《管理会计研究》 2024年第2期22-32,共11页
“中特估”企业普遍存在着企业业绩与分红较好但企业估值较低的问题。首先,本文对中国特色估值体系的含义与估值方法进行了分析,提出了“中特估”复合型估值体系。在此基础上,本文基于中国移动、中国银行、中国石化、中国建筑这4家央企... “中特估”企业普遍存在着企业业绩与分红较好但企业估值较低的问题。首先,本文对中国特色估值体系的含义与估值方法进行了分析,提出了“中特估”复合型估值体系。在此基础上,本文基于中国移动、中国银行、中国石化、中国建筑这4家央企上市公司展开多案例研究,验证复合型估值体系的合理性,并分析案例公司当前被低估的错误逻辑。其次,本文提出“中特估”企业可以通过优化信息披露、成立企业平准基金、降低无息负债、推动优化重组、加强市值管理等方式来助力企业估值回归合理范围。 展开更多
关键词 “中特估” 复合型值体系 股利增长模型
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Development path of Chinese low-carbon cities based on index evaluation 被引量:10
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作者 YANG Xiu WANG Xue-Chun ZHOU Ze-Yu 《Advances in Climate Change Research》 SCIE CSCD 2018年第2期144-153,共10页
This work takes the 36 cities from China's low-carbon pilot project as the research object and uses the carbon emission per capita and GDP per capita to categorize the 36 cities into four types to reveal their low-ca... This work takes the 36 cities from China's low-carbon pilot project as the research object and uses the carbon emission per capita and GDP per capita to categorize the 36 cities into four types to reveal their low-carbon development status; these four types are leading cities, developing cities, latecomer cities, and exploring cities. On the basis of an index system that quantitatively describes low-carbon development, this research analyzes the characteristics, development trends, and low-carbon development pathways of the four types of cities. According to the present situation and objectives of national emissions and considering the differences in development stages, challenges, and opportunities for each type of the city, this research presents recommendations for the low-carbon roadmap and the medium- and long-term (by 2030) emission trend routes of different types of regions in China. 展开更多
关键词 CITY Low-carbon development Index evaluation Development path
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A Research on the Third-Party Legislative Post-Assessment in China
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作者 WANG Feng Zhongcheng Think-tank 《International English Education Research》 2015年第12期36-41,共6页
With the formation of the socialist legal system with Chinese characteristics, China pays more attention to the scientificity and the quality of legislation, starting the assessment of the effect of implementation of ... With the formation of the socialist legal system with Chinese characteristics, China pays more attention to the scientificity and the quality of legislation, starting the assessment of the effect of implementation of the law after legislation conducted by an independent third-party institution with scientific methods. The third-party legislative post-assessment can overcome the drawbacks of self-assessment, realizing the public participation better, which makes results of the assessment more objective, neutral and fair. The neutrality of assessment and scientificity of the method should be adhered in the construction of third-party legislative post-assessment in China, while improving public participation as well as the assessment indicators system and quality control system with the introduction of specific legal norms. 展开更多
关键词 China Post-Legislation Third-Party ASSESSMENT
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Reflection and reconstruction: The evaluation system of the construction of the national characteristic specialty in China
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作者 WangNenghe 《International English Education Research》 2014年第7期86-90,共5页
In this paper, the author reflects the evaluation and appraisal systems for the construction of the characteristic specialty. Guided by the selection of the contents and the path of the construction of the characteris... In this paper, the author reflects the evaluation and appraisal systems for the construction of the characteristic specialty. Guided by the selection of the contents and the path of the construction of the characteristic specialty, from the dimension of reviewing the problems existing in the construction, with the defects of the deliberative evaluation index as the power of the correction, on the foundation of distinguishing the necessity of the construction of the evaluation, the author treats the construction and the innovation as the connotation of the evaluating indexes, refers to the data for the professional evaluation as the reference model, and reconstructs the evaluation systems of the construction of the characteristic specialty. 展开更多
关键词 Reflection and reconstruction local colleges characteristic specialty construction evaluation system
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