权益资本

与传统的业绩评价指标相比，EVA充分考虑了商业银行的权益资本成本，而且是经风险调整后的成本。

Compared to the traditional performance evaluations , EVA fully considers the cost of equity capital of commercial banks , which is also the risk-adjusted cost .

分析得出，长期内高校资本结构多元化存在多种权益资本与债务资本模式，而短期内我国高校资本结构多元化应主要选择BOT融资模式与金融机构贷款融资模式。

It is concluded that there are manifold equity capital methods and debt capital methods in the diversification of the academies ' capital structure in a long term ;

国有企业MBO定价中的权益资本成本计算方法问题研究

Methods of calculating the cost of equity in alternative asset pricing for state-owned enterprises

因为EVA完全考虑了企业的权益资本成本，因而更符合现代财务管理目标&股东财富最大化的要求。

As EVA entirely considers capital cost , so can accords with the goal of modern financial management & maximize the wealth of stockholders .

由美国Stern&stewart公司首倡的EVA应运而生，其优势体现在进行业绩评价时考虑了权益资本成本，主要通过对股东价值的创造的衡量来进行业绩评价。

EVA , which brought forward by Stern & Stewart Co , Its advantages represent on considering the cost of equity capital . EVA measure performance by evaluating the stockholder value created .

完成股份转换后，花旗将拥有1000亿美元有形普通股权益资本（TCE）（一种衡量资产债表状况的指标）。

After the offering , Citi will have $ 100bn in tangible common equity a measure of the strength of its balance sheet .

其核心在于考虑了权益资本的成本，在计算该指标时还需对GAAP进行调整。

The key viewpoints of EVA are that EVA include cost of equity capital , and get EVA by adjusting GAAP .

已接受美国政府250亿美元注资的摩根大通表示，到目前为止，它在第一财政季度实现了稳健的赢利，资产负债表上拥有810亿美元有形普通股权益资本（TangibleCommonEquity，简称TCE）。

JPMorgan , which has accepted $ 25bn in capital from the US government , said it had been solidly profitable in the first quarter to date and had $ 81bn of tangible common equity on its balance sheet .

EVA就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。

The Economic Value Added ( EVA ) is a measure of surplus value created on an investment , namely the difference in amount after the NOPAT ( net operating profit after taxes ) subtract cost of capital .

与此同时，欧洲银行管理局（EuropeanBankingAuthority）正在将欧洲银行业的普通股权益资本比率提高到9%，大大高于巴塞尔协议II的2%标准，基本相当于新的巴塞尔协议III的标准。

At the same time , the European Banking authority ( EBA ) is raising European banks ' common equity capital requirement to 9 % , a huge jump from the Basel II standard of 2 % and roughly equivalent to the New Basel III standards .

因此，经济增加值（EVA-EconomicValueAdded）指标应运而生，EVA指标克服了传统会计指标的缺陷，其最重要的特点是考虑了权益资本的机会成本，能够更加真实的反映企业的价值创造能力。

Therefore , economic value added ( EVA ) emerge as the times require index , EVA index overcomes the defects of traditional accounting indexes , its most important characteristic is to consider the opportunity cost of equity capital , can more realistically reflect the ability of value creation .

EVA绩效考核体系作为一项先进的绩效评价体系，不仅综合考虑了债务资本与权益资本，且最终旨在体现价值增值部分，即反映出企业经营真实的绩效。

EVA index evaluation system as a advanced assessment system , consider not only the debt capital , but also consider the equity capital , making the final result reflects the increase in the value part of a true reflection of the effect of business .

在对企业权益资本成本计算的模型选择上，由于信息披露研究理论中信息不对称理论的存在，本文并没有选择常用的资本资产定价模型（CAPM），而是在多方比较后，采用了PEG比率模型。

Due to the existence of " Asymmetric Information Theory " in the research of information disclosure , the thesis chooses the PEG ratio model rather than the commonly used CAPM model , to calculate the enterprises ' cost of equity capital .

EVA考虑权益资本成本，从经济角度定义利润，使经营者和股东利益趋于一致；BSC引入非财务指标，多角度考核企业业绩。

EVA considers the interests of the cost of capital , has the definition of profits from the economic point , makes the operators and the interests of shareholders in line . BSC introduces the non-financial indicators , assesses corporate performance from multi-angle .

再次，将EVA估价模型与现存主要企业价值评估模型的对比分析，得出EVA估价模型考虑权益资本成本，通过会计调整尽量剔除会计失真影响，着眼于企业的长远发展，能够真实地反映企业价值；

Thirdly , contrastively analyzes EVA model and the other evaluation models in the highest flight , elicits it can reflects the true value and real performances of the companies , in view of equity capital , eliminating accountant distortion through accounting adjustment , considering the future of companies .

对F-O模型进行修正时，充分考虑了企业发展的阶段性特点，探讨了企业未来的增长率和权益资本成本率的确定方法；

We consider the development stage of enterprises and explore the methods of determining the growth rate in the future and the rate of equity capital cost .

汇丰（HSBC）权益资本市场亚太区联席主管亚历克西斯亚当奇克（AlexisAdamczyk）表示：还有一些发行人在等待赴港上市。未来两个月将是关键。

There are a number of issuers in the wings waiting to come to Hong Kong , says Alexis Adamczyk , co-head of equity capital markets for Asia Pacific at HSBC . The next two months are going to be important .

本章首先对私募权益资本进行了综述，明确了私募权益资本的定义、分类。

It firstly reviews the definition and classification of private equity .

信息披露质量对权益资本成本的影响

The Effect of Disclosure Quality on the Cost of Equity Capital

公司估价一般是指公司权益资本的估价。

Corporate valuation is generally referred to as equity valuation .

第四章对改善我国权益资本控制的几点建议。

Chapter four : The status quo of capital control in china .

信息披露、公司治理与权益资本成本

Information Disclosure , Corporate Governance and the Cost of Capital

现代企业的资本来源有权益资本和债务资本。

Contemporary enterprise capitals cover the equity capital and the debt capital .

中小型水电站权益资本构成决策分析

Decision Analysis of Equity Capital Composition of Small-and-Medium-Sized Hydropower Plant

英国的非公开权益资本和风险投资

Development of Private Equity and Venture Capital in UK

上市公司自愿信息披露对权益资本成本的影响研究

Study of the Voluntary Disclosure 's Influence on the Cost of Equity Capital

权益资本结构与控制权不均衡分配

Equity Structure and Disequilibrium in Distribution of Control Power

因此没有权益资本和负债资本的区分当然，也就谈不上什么资本结构。

Thereupon it have no the difference between equities capital and debt capital .

权益资本计价：会计选择下的信息属性与计量发展

Equity Capital Evaluation : Development of Information Attribute and Measurement under Accounting Selection

会计稳健性对权益资本成本的影响研究

The Research on the Influence of Accounting Conservatism to the Cost of Equity Capital