盈余分配

这是一个关于经济盈余分配的两方谈判。

this is a two-player negotiation over the division of economic surplus .

股东盈余分配权的司法救济与立法完善

Judicatory Intervention and Perfection of Legislation of Surplus Allotment

忘掉需求曲线吧；这是一个关于经济盈余分配的两方谈判。

Forget the demand curve ; this is a two-player negotiation over the division of economic surplus .

虽然司法可以介入股东盈余分配，但应该遵循适度介入、尊重商业判断等原则。

Although judiciary can intervene , but still observe the principles on proper intervene and respect business judgment .

但现实中，不少公司的盈余分配存在一定的混乱和问题。

But reality in , the surplus of not a few company allotment existence certain of confusion with problem .

制度因素主要由机构设置、会议记录、公开财务运营和盈余分配情况决定；

Institutional factors mainly depend on establishment of institutions , meeting minutes , publicity of financial operations and profit distributions .

企业在筹资、投资和盈余分配时都必须考虑资本成本。但它和任何企业一样有它的弱点。

Any enterprise should have to consider the cost of capital when they do money raising , investing and profit distributing .

农民专业合作社作为一类特殊的商事主体，在盈余分配制度上存在着不同于普通营利性企业的特点。

As a special business subject , the agricultural cooperative has some characteristics about the distribution of surplus comparing to profitable firms .

大部分样本章程作出了关于盈余分配的规定，但盈余分配比例掌握不够严格。

Most of the sample charters have the regulations concerning surplus distribution . But the control of ratio for surplus distribution is not strict .

本研究还特别对农超对接这一以合作社为核心的农产品流通模式中的盈余分配问题进行深入探讨。

Particularly this study also discussed the distribution of surplus of " Farmer-Supermarket Direct-Purchase " which is the agricultural products circulation mode that takes cooperatives as the core .

随着人们参与经济活动比重的日益增多，股东盈余分配纠纷也频繁的发生，这对我国经济的稳定和发展都产生了一定的负面影响。

As an increasing number of people participate in economic activities , frequent disputes of surplus allotment may has certain side effects on the stable and continuous economy .

在探讨了人力资源会计权益分配的理论依据之后，本文就人力资本参与企业盈余分配的计量模式及其构成进行了进一步的探讨。

After the discussion of the theory foundation and frame of manpower capital accounting benefit distribution , this paper further researches the manpower capital surplus distribution measure model and accounting calculation method .

盈余分配权是股东权的重要组成部分，也是股东获得投资收益的主要途径。

The right of surplus allotment is the key ingredient of shareholders ' rights . The right of surplus allotment is also the main way to get return on investment to shareholders .

最后，集团公司还应该建立盈余分配管理制度，使子公司的盈余分配遵循国家的有关法律规定，符合集团控股公司的意愿。

Further more , conglomerates shall also set up a proper profit distribution management system according to the relative laws and regulations , which also conforms to the will of its share-held corporation ( s ) .

产权安排、治理结构及盈余分配是合作社内部制度的核心内容，能最直接反映合作社的思想宗旨。

The arrangements of property rights , governing structure and the distribution of Surplus are the core contents of an internal system , and they can be most directly reflections of the ideological purposes of specialized cooperatives .

股利政策是上市公司财务决策的重要问题之一，是关于将上市公司盈余分配到股东手中还是留存在公司内部的平衡问题，具体内容包括上市公司是否分配、分配的方式以及分配额度的多少。

Dividend policy is one of the important financial decisions of a listed company , with regard to the distribution of earnings of listed companies to shareholders or retained in the hands of the balance within the company .

针对农民专业合作社新会计制度存在的不足提出应建立完善的盈余分配制度；减少会计核算体系的弹性，加强扶持基金的管理，开展资金互助；增加必要的会计科目。

For the defects of the new accounting system , we have to improve the surplus distribution system , reduce the elasticity of the accounting system , strengthen management of support funds and develop mutual funds , increase necessary accounting subjects .

借鉴美日互助保险公司监管的经验，中国对互助保险公司的监管应基于规定互助保险公司的设立条件、限制互助保险公司的经营范围，明确互助保险公司的资金运用及盈余分配等方面进行考虑。

Using their experiences in the supervision of mutual insurance companies for reference , we should mainly study how to regulate the conditions of establishing mutual insurance companies , control their run scopes and specify their utilization of funds and surplus distribution etc.

盈余分配权是股权的基本权能之一，也是公司股东行使资产收益的重要形式，在股权中居于核心的地位。

Surplus allotment the power be one of the basic power abilities of ownership of a share , is also a company the shareholder exercise property income of importance form , is at the position of core in the ownership of a share .

投资者具有双重身份：上市公司的股东或债权人、证券交易者，应依法享有证券财产权和证券请求权，具体来讲包括：公司盈余分配请求权；

Investors have dual identity : the shareholder of the listed company and securities trading person . They should enjoy the proprietary of the security and ask for rights in accordance with the law , particularly including : right of asking for the company 's surplus distribution ;

本研究对不同农产品流通模式中的交易费用和农户福利进行比较研究，并对农超对接这一特定的农产品流通模式中合作社对农户盈余分配进行研究，在研究内容上具有一定新意。

This study compared transaction costs and farmers ' welfare in different agricultural products circulation models . Particularly this study discussed the distribution of surplus from cooperatives to farmers in the " Farmer-Supermarket Direct-Purchase " agricultural products circulation mode . Therefore , creative elements were injected into the content .

论文第三章从财务管理战略、融资决策、投资决策、财务风险管理、盈余分配等方面论述了净资本监管体系对我国券商财务管理的影响。

In the third chapter , the influences of the net capital regulation system on the financial management in the securities companies in China are analyzed in the aspects of the financial management strategies , the financing and investing decisions , the financial risk management and the allocation of earnings .

并提出一种市场盈余公平分配模型与算法，以规避区域内各省市电网公司的经营风险。

Furthermore , a fair market surplus allocation model and algorithm is presented to evade the management risks of each provincial or municipality power grid companies in the region .

如果要对盈余进行分配，大头针工厂内部的权力分布将成为决定性因素。分配肯定会有利于首席执行官。

And when it came to dividing that surplus , the distribution of authority within that pin factory would be crucial . That distribution would surely favour the CEO .

区域电力市场竞价交易模型与交易机制的研究（二）电价机制及其稳定制度、市场风险及其规避、结算机制与市场盈余公平分配模型

Study on Transaction Model and Mechanism of Competitive Regional Electricity Market Part Two Pricing Mechanism and Stabilization System , Market Risk and Evasion , Settlement Mechanism and Market Surplus Allocation

股利政策是企业决定对其盈余进行分配的方案选择，股利政策的实行会给企业的生产经营带来一些有利的影响，同样也会给企业带来一定的财务风险。

The dividend Policy is the choice that the companies make to assign their surplus , which will bring favorable influences to the production and management and also some certain financial risk .

同时发现，在研究中剔除会计盈余和股利分配预案的信息影响是正确的，不同类型的审计意见的市场反应程度和模式是不同的。

More important , the market reaction to different types of qualified opinions is different in mode and degree .

达尔萨斯教授表示：“我的信条是，这两种企业之间存在中间地带，企业可以试着成为利润满足者，并将盈余部分再分配给其它利益相关方。”

Prof Dalsace says : " my belief is that there is space between these two types , as firms could learn to become profit-satisfiers , and redistribute the surplus to other stakeholders . "

送股时，将上市公司的留存收益转入股本账户，留存收益包括盈余公积和未分配利润。

The retained earnings of listed companies to equity account , including the surplus reserve and undistributed profit retained earnings .

第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。

Article 43 Invested capital , capital reserve , surplus reserve and undistributed profit shall be itemized and shown in financial statements .