法的起源 meaning in Chinese
origin of law
Examples
- The jurisprudence guan zi had made such as the creation of law , the quality and function of law , the institution and enforcement of law , had exceeded others books in same time . the logion rule by law was first brought forward by guan zi and we still say it today
法理学上，如法的起源，法的性质和作用，法律的制定和执行等方面的论述，精辟而深刻，一些有名的论断，如“依法治国” ，至今仍为我们所提倡和沿用。 - Moreover , this paper discusses the feasibility of option pricing theory by adopting cases . on the one hand , it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand , it illustrates the application of option pricing theory in appraisal is still immature . for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower , this method is not applicable to business valuation aiming at equity alteration . thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run . in the finial the thesis forms its conclusion on method application of superseding cost method gradually . generalizing the use of income method and developing the sense of using option pricing method
由于成本法所固有的局限性，无法评估出资产组配成具有获利能力的整体资产的创造性价值，因此注重企业获利能力的收益法已成为转轨时期中国评估业的现实选择，并进一步对收益法的起源、方法特点和适用性进行了深入的分析；运用理性分析与案例分析相结合的方法对收益法发展的新阶段? ?期权定价法应用于企业价值评估的可行性进行了研究，肯定了这一方法对国企实现“债转股”和评估高新技术企业潜在获利能力价值的重大意义，同时对此方法应用于企业价值评估不满足前提条件、评估结果的可接受性、及评估人员素质等方面说明了这一方法在资产评估领域的应用尚不成熟，尤其不适用于产权变动为目的的企业价值评估，因而短期内不宜作为一种全新的评估方法推广。