empirical value

According to the results of empirical study, current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio, and in direct proportion to equity interest and long term/ short term liabilities;

实证结果表明，我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比，而与公司的股东权益比、长短期负债比成正比。

An Empirical Study on the Related Problems of EBO Model's Implied Terminal Value

EBO模型内在终值相关问题的实证研究

The empirical results show that asset impairment losses, non-operating income, investment income, finance expense are the principal means of listed companies to manage earnings, but the relationship between changes in fair value gain or loss and earnings management is not obvious.

实证结果表明，在具体的利润费用项目方面，资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式，而公允价值变动损益与盈余管理的关系并不明显。

Moreover, according to the data released by the national bureau of statistics, using the empirical analysis method, this paper calculates the fiscal revenue impact caused by replacing the business tax with value-added tax on construction industry.

接着根据国家统计局发布的统计数据，利用生产法分析方法，依据投入产出表，测算了建筑业营改增对财政收入的影响。

Calculating VaR with the Extreme Value Theory& An Empirical Analysis of Hang Seng Index

应用极值理论计算在险价值（VaR）&对恒生指数的实证分析

Fair Value Accounting: Theory Analysis and Empirical Evidence

公允价值会计：理论分析与经验证据

The conclusions of this study on the innovation of the existing teacher management style middle school teacher, middle school teacher hiring, training, assessment provides the basis of empirical research has practical significance and application value.

本研究的结论对中学班主任现有师资管理方式的创新，中学班主任的选聘、培训、考核提供了实证研究的依据，具有实践意义和应用价值。

An Empirical Study of Determinants of Abnormal Returns of A-Shares on the First Listed Day; The excess amount over the par value of common or prefer stock issued, which is received by a corporation.

A股上市首日超额收益影响因素的实证研究凡公司以高于普通股或特别股面额之价格发行股票，其所超收部份之金额皆属之。

Finally, a case of YanCheng Boilers Manufacturing Co., LTD, empirical research is made in the logistics cost control performance evaluation of manufacturing enterprises by using the fuzzy comprehensive evaluation method, and verified the feasibility and practical application value of the performance evaluation.

最后以盐城市锅炉制造有限公司为研究平台，利用层次分析法定权的模糊综合评价方法进行了制造企业物流成本控制绩效评价的实证研究，验证了绩效评价工作的可行性和实践价值。

From the perspective of the hydropower industry, based on the adjustment of the value-added tax, the paper was through both theoretical and empirical study and put forward reasonable suggestions.

本文仅从水电行业的角度出发，对其在增值税转型后的税负情况，从具体实际出发，通过理论和实证两方面进行深入的研究，并提出适当的可行性建议，具有很强的实用性。