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试析永恒主义教育哲学观——对赫钦斯、阿兰、阿德勒教育哲学观点的再认识 被引量:1
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作者 李菲 《辽宁教育行政学院学报》 2012年第3期26-28,共3页
永恒主义有着明确的哲学基础,即古典实在论。它认为世界是由先验的"实在"所组成,因而世上存在着由"实在"构成的永恒不变的真理。尽管人类在不断地变化,但其基本原理和主要观念却是永恒的。
关键词 永恒主义 教育哲学 名著教育计划
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课程与教学问题的哲学观再思考 被引量:1
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作者 李志厚 《当代教育与文化》 2011年第4期25-27,共3页
设置什么样的课程,如何进行教学,常常是教育界争论的焦点。其问题分歧的背后,往往与教育者的哲学观有着紧密的关系。中国传统的课程,与其儒家、道家、法家和墨家等哲学观有关;而近现代课程设置的演变与西方各种教育哲学思想的影响不无... 设置什么样的课程,如何进行教学,常常是教育界争论的焦点。其问题分歧的背后,往往与教育者的哲学观有着紧密的关系。中国传统的课程,与其儒家、道家、法家和墨家等哲学观有关;而近现代课程设置的演变与西方各种教育哲学思想的影响不无关联。倡导训练心智传统核心课程和分科课程的,其思想往往来源于永恒主义或要素主义;设置适应学生经验和个性发展的现代主题课程和活动课程,其基础一般与进步主义或存在主义有关;而帮助学生理解社会公平正义,以促进社会改良的课程,往往又与社会重构主义思想有联系。关于课程与教学问题的哲学思考,可以从形而上学、认识论、逻辑学和价值论等方面的问题切入。 展开更多
关键词 课程与教学 哲学观 永恒主义 要素主义 进步主义 社会重构主义
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文明的发展与经典的传承
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作者 胡娟 《大学教育科学》 CSSCI 北大核心 2017年第5期72-75,共4页
人类社会的发展需要多元文明,经典学习是传承多元文明的一个重要手段。传统文明形成的经典著作是否适合现代社会,是一直在争论的问题。美国社会在争论中形成的要素主义与永恒主义为高校的经典学习奠定了重要的思想基础。中国的大学也越... 人类社会的发展需要多元文明,经典学习是传承多元文明的一个重要手段。传统文明形成的经典著作是否适合现代社会,是一直在争论的问题。美国社会在争论中形成的要素主义与永恒主义为高校的经典学习奠定了重要的思想基础。中国的大学也越来越注重经典教育,但是经典教学与学习中存在不少障碍。经典教学应关注和研究两个问题:一是怎么教的问题,二是当前教学制度与经典学习的矛盾。经典学习需要合适的教学方法和教学制度。经典学习的最好方式是研讨式,教师是"领路人";经典学习需要"闲逸的好奇",大学应该营造一个让师生"慢下来""静下来"治学的制度环境。 展开更多
关键词 多元文明 经典学习 永恒主义 要素主义 学分制度
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人类自然情结与人居环境设计研究 被引量:10
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作者 田朝阳 郑晓军 +3 位作者 叶永忠 朱长山 段增强 孙金花 《河南科学》 2004年第3期415-418,共4页
系统地研究了人类自然情结产生的生物学、生态学、环境学、心理学、人类学、社会学根源,提出自然情结具有永恒性的特点。根据对人类自然情结产生及现代人居环境的影响不同,把自然因素划分为核心要素和外围要素,把人居环境分为核心空间... 系统地研究了人类自然情结产生的生物学、生态学、环境学、心理学、人类学、社会学根源,提出自然情结具有永恒性的特点。根据对人类自然情结产生及现代人居环境的影响不同,把自然因素划分为核心要素和外围要素,把人居环境分为核心空间和外围空间。核心空间包括城市、社区(城镇)和建筑三个层次,对人类的综合作用最大,又称为人性空间,且其中的核心要素往往是可设计的,必须给予高度的重视。最后,提出人居环境基本人性法则。 展开更多
关键词 人居环境 自然情结 永恒性 核心要素 园艺疗法 基本人性法则
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Inheritance of Perpetual Blooming in Rosa chinensis ‘Old Blush' 被引量:9
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作者 LI Shubin ZHOU Ningning +9 位作者 ZHOU Qing YAN Huijun JIAN Hongying WANG Qigang CHEN Min QIU Xianqin ZHANG Hao WANG Shufang LI Shufa TANG Kaixue 《Horticultural Plant Journal》 SCIE 2015年第2期108-112,共5页
Perpetual blooming is one of the most important biological and economical traits in modern rose, while the genetic basis underlining the control of this trait is poorly investigated. With an aim in dissecting the gene... Perpetual blooming is one of the most important biological and economical traits in modern rose, while the genetic basis underlining the control of this trait is poorly investigated. With an aim in dissecting the genetic determinism of perpetual blooming, we developed six rose populations(OB, W, F1, F2, BC1 OB and BC1W) derived from a WOB population [interspecific diploid hybridization between Rosa chinensis ‘Old Blush'(OB) and R. wichuriana ‘Basye's Thornless'(W)]. Perpetual blooming is absent both in a F1 population with 296 individuals and a BC1 W population(W as the backcross parent) with 150 individuals. However, the perpetual blooming trait showed a typical 3︰1 segregation in a backcross population BC1 OB with OB as the backcross parent. In this population with 300 individuals, 83 plants had the perpetual blooming phenotype while the other 217 featured non-perpetual blooming, indicating that the perpetual blooming trait is very likely controlled by two recessive genes in R. chinensis(rpb1 and rpb2). These genetic data suggest that the inheritance of rose perpetual blooming may be controlled by a complex mechanism. 展开更多
关键词 rose Rosa chinensis perpetual blooming segregating population recessive loci
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Deployment optimization for target perpetual coverage in energy harvesting wireless sensor network 被引量:2
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作者 Zhenkun Jin Yixuan Geng +4 位作者 Chenlu Zhu Yunzhi Xia Xianjun Deng Lingzhi Yi Xianlan Wang 《Digital Communications and Networks》 SCIE CSCD 2024年第2期498-508,共11页
Energy limitation of traditional Wireless Sensor Networks(WSNs)greatly confines the network lifetime due to generating and processing massive sensing data with a limited battery.The energy harvesting WSN is a novel ne... Energy limitation of traditional Wireless Sensor Networks(WSNs)greatly confines the network lifetime due to generating and processing massive sensing data with a limited battery.The energy harvesting WSN is a novel network architecture to address the limitation of traditional WSN.However,existing coverage and deployment schemes neglect the environmental correlation of sensor nodes and external energy with respect to physical space.Comprehensively considering the spatial correlation of the environment and the uneven distribution of energy in energy harvesting WSN,we investigate how to deploy a collection of sensor nodes to save the deployment cost while ensuring the target perpetual coverage.The Confident Information Coverage(CIC)model is adopted to formulate the CIC Minimum Deployment Cost Target Perpetual Coverage(CICMTP)problem to minimize the deployed sensor nodes.As the CICMTP is NP-hard,we devise two approximation algorithms named Local Greedy Threshold Algorithm based on CIC(LGTA-CIC)and Overall Greedy Search Algorithm based on CIC(OGSA-CIC).The LGTA-CIC has a low time complexity and the OGSA-CIC has a better approximation rate.Extensive simulation results demonstrate that the OGSA-CIC is able to achieve lower deployment cost and the performance of the proposed algorithms outperforms GRNP,TPNP and EENP algorithms. 展开更多
关键词 Energy harvesting WSN Deployment optimization Confident information coverage(CIC) Target perpetual coverage
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Application of viscoelastic continuum damage approach to predict fatigue performance of Binzhou perpetual pavements 被引量:2
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作者 Wei Cao Amirhossein Norouzi Y.Richard Kim 《Journal of Traffic and Transportation Engineering(English Edition)》 2016年第2期104-115,共12页
For this study, the Binzhou perpetual pavement test sections constructed in Shandong Province, China, were simulated for long-term fatigue performance using the layered viscoelastic pavement analysis for critical dist... For this study, the Binzhou perpetual pavement test sections constructed in Shandong Province, China, were simulated for long-term fatigue performance using the layered viscoelastic pavement analysis for critical distresses (LVECD) finite element software package. In this framework, asphalt concrete was treated in the context of linear visco- elastic continuum damage theory. A recently developed unified fatigue failure criterion that defined the boundaries of the applicable region of the theory was also incorporated. The mechanistic modeling of the fatigue mechanisms was able to accommodate the complex temperature variations and loading conditions of the field pavements in a rigorous manner. All of the material models were conveniently characterized by dynamic modulus tests and direct tension cyclic fatigue tests in the laboratory using cylindrical specimens. By comparing the obtained damage characteristic curves and failure criteria, it is found that mixtures with small aggregate particle sizes, a dense gradation, and modified asphalt binder tended to exhibit the best fatigue resistance at the material level. The 15 year finite element structural simulation results for all the test sections indicate that fa- tigue performance has a strong dependence on the thickness of the asphalt pavements. Based on the predicted location and severity of the fatigue damage, it is recommended that Sections 1 and 3 of the Binzhou test sections be emoloved for perpetual pavement design. 展开更多
关键词 perpetual pavement Fatigue cracking Continuum damage theory Failure criterion LVECD
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红色家书与伟大建党精神赓续:特质、理路与策略
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作者 邱丹丹 高彩云 《集宁师范学院学报》 2024年第4期1-7,共7页
伟大建党精神在百年建党历程中不断发展升华,生动诠释了中国共产党人的初心与使命,是中国共产党人精神谱系的源头。红色家书是宝贵的红色文化资源,见证了烽火岁月,记录了革命先辈们的真挚情感,彰显了中国共产党人坚持真理、坚守理想的... 伟大建党精神在百年建党历程中不断发展升华,生动诠释了中国共产党人的初心与使命,是中国共产党人精神谱系的源头。红色家书是宝贵的红色文化资源,见证了烽火岁月,记录了革命先辈们的真挚情感,彰显了中国共产党人坚持真理、坚守理想的伟大信仰,践行初心、勇担使命的高尚情怀,不怕牺牲、英勇斗争的强大力量,对党忠诚、不负人民的政治品格,是传承伟大建党精神的特殊载体。深刻把握红色家书的革命底色,阐明红色家书鲜明的政治性、民族性、真实性、时代性的特征,挖掘红色家书中承载的伟大建党精神,深入探究以红色家书弘扬伟大建党精神的路径,有利于认识党的百年奋斗历程,抵御与化解历史虚无主义,对于新时代弘扬伟大建党精神,用好红色资源,赓续红色血脉,传承红色基因具有重要的现实与时代意义。 展开更多
关键词 红色家书 伟大建党精神 赓续
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自由与资本的合谋——黑格尔《法哲学原理》中经济现象的哲学诠释
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作者 闫博 《西部学刊》 2024年第24期154-157,共4页
《法哲学原理》是黑格尔哲学的集大成著作,黑格尔启蒙哲学的基础,即理性主义,在法哲学中表现为意志的自由。黑格尔哲学赋予了自由意志抽象的社会历史性,客观唯心主义的辩证法和历史观念服从于资本的逻辑,自由意志获得定在的合理性维护... 《法哲学原理》是黑格尔哲学的集大成著作,黑格尔启蒙哲学的基础,即理性主义,在法哲学中表现为意志的自由。黑格尔哲学赋予了自由意志抽象的社会历史性,客观唯心主义的辩证法和历史观念服从于资本的逻辑,自由意志获得定在的合理性维护的是资本的永恒性。黑格尔从形式的自由,即形式法的“定在”为私有财产“正名”,到主观的自由,通过道德标准为资本创造良好运作“环境”,再到客观的自由,伦理为个体资本和总体资本利益的“协调”,将资本的永恒性纳入他专横的自由哲学中,最终达到为资本和资产阶级永恒性辩护的目的。但是黑格尔建立在资本之上的自由哲学,脱离了现实的人,虚幻的资本主义意识形态无法实现人类真正的自由。 展开更多
关键词 黑格尔 自由意志 资本 永恒性 辩护
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CIR利率模型下永久年金现值变量的分布模拟 被引量:3
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作者 张连增 段白鸽 《系统工程学报》 CSCD 北大核心 2014年第1期56-65,共10页
考虑利息力过程是CIR过程的永久年金,首先给出永久年金现值变量均值的解析解,其中涉及到超几何函数2F1,进一步给出永久年金现值变量二阶矩的上界,并应用Mathematica软件给出了数值解.最后,应用R软件模拟了CIR模型下永久年金现值变量的分... 考虑利息力过程是CIR过程的永久年金,首先给出永久年金现值变量均值的解析解,其中涉及到超几何函数2F1,进一步给出永久年金现值变量二阶矩的上界,并应用Mathematica软件给出了数值解.最后,应用R软件模拟了CIR模型下永久年金现值变量的分布.对于永久年金现值变量的均值,由随机模拟得到的分布均值与根据解析解计算的均值非常接近. 展开更多
关键词 永久年金 现值变量 CIR模型 随机模拟
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Comparative analysis of perpetual pavement structures based on pavement performance and life cycle cost 被引量:3
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作者 朱玉琴 倪富健 顾兴宇 《Journal of Southeast University(English Edition)》 EI CAS 2014年第1期84-87,共4页
Pavement performance and economic efficiency are researched on the perpetual test pavement of Yijiang-Suzhou Express Highway in Jiangsu province, China. Test sections were continuously monitored. The conditions and de... Pavement performance and economic efficiency are researched on the perpetual test pavement of Yijiang-Suzhou Express Highway in Jiangsu province, China. Test sections were continuously monitored. The conditions and developing laws of deflection, rutting and cracking are compared among the perpetual pavement with the rich binder layer (RBL), the perpetual pavement without the RBL, and the conventional semi-rigid asphalt pavement in the past eight years after opening for traffic. Economical evaluation is conducted via life cycle cost analysis (LCCA). Based on the performance comparison and LCCA analysis, sections with the RBL have good crack resistance, but they are not very satisfactory in the aspect of permanent deformation; the conventional semi-rigid asphalt pavement is the least economic one due to requiring more frequent maintenance. Research results show that the perpetual pavement without RBL is a more appropriate structure for the test site. 展开更多
关键词 perpetual pavement rich binder layer pavementperformance life cycle cost analysis
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Erratum to “The Faraday Isolator, Detailed Balance and the Second Law” [Journal of Applied Mathematics and Physics, Vol. 5, No. 4, April 2017 PP. 889-899]
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作者 George S. Levy 《Journal of Applied Mathematics and Physics》 2017年第8期1537-1539,共3页
A Faraday isolator is shown to develop a temperature difference between its input and output, but still complies with the second law when all the heat carriers, in this case, photons are homogeneous and indistinguisha... A Faraday isolator is shown to develop a temperature difference between its input and output, but still complies with the second law when all the heat carriers, in this case, photons are homogeneous and indistinguishable. This result is a consequence of the H-theorem which assumes homogeneity and indistinguishability of particles. However, when a thermal feedback path is added, in which heat carriers have physical properties different from the photons in the isolator, then a heterogeneous system is formed not covered by the H-theorem, and the second law is violated. 展开更多
关键词 FARADAY ISOLATOR Detailed Balance Second Law Non-Maxwellian Entropy H-THEOREM STATISTICAL Mechanics perpetual Motion Machine STATISTICAL Symmetry INDISTINGUISHABILITY
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Motion machines of second kind
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作者 Georgi Krastev Kiril Kolikov Yordan Epitropov 《Natural Science》 2012年第4期252-257,共6页
The second law of thermodynamics, i.e. the law stating that the entropy in isolated macroscopic system can never decrease, is tightly connected to the work of the device called perpetual motion machine of second kind.... The second law of thermodynamics, i.e. the law stating that the entropy in isolated macroscopic system can never decrease, is tightly connected to the work of the device called perpetual motion machine of second kind. Often this law is also defined as the inability to construct such a device. In the current paper we give complete, independent and consistent definitions of static, stationary and changing physical field. Based on that for the first time we give summarising, correct and complete definitions of natural resource machine and perpetual motion machine of second kind as well as motion machine of second kind in the set of tardyons and luxons. We present a principal structure of a motion machine of second kind using which we show that the Clausius statement and its equivalent statements in the thermodynamics can be violated for a practically big interval-time even under equilibrium fluctuations. 展开更多
关键词 Tardyons Luxons Physical Field SECOND LAW of THERMODYNAMICS perpetual MOTION Machine of SECOND KIND
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The Entropy Law and the Impossibility of Perpetual Economic Growth
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作者 Henrique N. Sá Earp Ademar R. Romeiro 《Open Journal of Applied Sciences》 2015年第10期641-650,共10页
Every production-recycling iteration accumulates an inevitable proportion of its matter-energy in the environment, lest the production process itself will be a system in perpetual motion, violating the second law of T... Every production-recycling iteration accumulates an inevitable proportion of its matter-energy in the environment, lest the production process itself will be a system in perpetual motion, violating the second law of Thermodynamics. Such high-entropy matter depletes finite stocks of ecosystem services provided by the ecosphere, hence is incompatible with the long-term growth in the material scale of the economic process. Moreover, the complex natural systems governing such stocks respond to depletion by possibly sudden environmental transitions, thus hindering markets' very ability to adapt to the new equilibrium conditions. Consequently, uncertainty of critical resilience thresholds constrains material economic growth. 展开更多
关键词 ENTROPY perpetual GROWTH Zero GROWTH ECOSYSTEM RESILIENCE
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The Faraday Isolator, Detailed Balance and the Second Law
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作者 George S. Levy 《Journal of Applied Mathematics and Physics》 2017年第4期889-899,共11页
A Faraday isolator is shown to develop a temperature difference between its input and output, but still complies with the second law when all the heat carriers, in this case, photons are homogeneous and indistinguisha... A Faraday isolator is shown to develop a temperature difference between its input and output, but still complies with the second law when all the heat carriers, in this case, photons are homogeneous and indistinguishable. This result is a consequence of the H-theorem which assumes homogeneity and indistinguishability of particles. However, when a thermal feedback path is added, in which heat carriers have physical properties different from the photons in the isolator, then a heterogeneous system is formed not covered by the H-theorem, and the second law is violated. 展开更多
关键词 FARADAY ISOLATOR Detailed Balance Second Law Non-Maxwellian Entropy H-THEOREM STATISTICAL Mechanics perpetual Motion Machine STATISTICAL SYMMETRY INDISTINGUISHABILITY
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Repeated Sparks Produce Free Energy: A Rigorous Mathematical Explanation of the Authors, by the Hidden Ampere Force Law
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作者 Panos Pappas Theocharis Pappas Eleuterios Pappas 《Journal of Applied Mathematics and Physics》 2018年第1期155-160,共6页
This is the twinned paper of the increased mass paper, “Gravity is acting at superluminous infinite speed, thus collapsing special theory of relativity of Einstein, an explanation for almost everything (according to ... This is the twinned paper of the increased mass paper, “Gravity is acting at superluminous infinite speed, thus collapsing special theory of relativity of Einstein, an explanation for almost everything (according to the authors’ rigorous mathematical proof and overwhelming experimental evidence)"?[1]. In the present paper, we describe the repeated spark or repeat current in terms of the hidden, Non-Relativistic Longitudinal Cardinal Ampere Force which is not found yet infallible for every case. The impressive finding is the fact that these repeated sparks as we shall see, have no back-emf, but forward-emf and forward-Ampere-motive-force. The only consumption is the resistive load with the very high currents needed. This means its total energy consumption is less than the released energy-output work plus heat, plus the energy recharging the batteries. All these are in excess of the consumed input energy. This means the Repeated sparking is “over-unity” efficiency and that, using super-conductive materials, we shall have constructed the first “perpetual mobile” plus producing extra electrical energy. Several previous journals that we did not mention here their names did not dare to publish our disliked papers of very important and revolutionary results but were not able to counter argue our arguments. They preferred the silence and have not answered us at all for many years now. Even some of them were involved previously with the repeated sparking which is the same topic of our present paper. 展开更多
关键词 Repeated Sparking Ampere Force Production of ENERGY perpetual Mobile Spark Lightning REVOLUTIONARY Paper Free ENERGY
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预防性造口永久化的危险因素和对策 被引量:2
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作者 黄泳霖 武爱文 《中华胃肠外科杂志》 CSCD 北大核心 2022年第11期965-969,共5页
预防性造口是减少直肠癌术后症状性吻合口漏的有效方法。约1/5的预防性造口存在无法还纳即预防性造口永久化问题,超出医生和患者的预期,值得引起足够的重视和关注。预防性造口永久化的原因比较复杂,主要包括吻合口相关并发症、原发肿瘤... 预防性造口是减少直肠癌术后症状性吻合口漏的有效方法。约1/5的预防性造口存在无法还纳即预防性造口永久化问题,超出医生和患者的预期,值得引起足够的重视和关注。预防性造口永久化的原因比较复杂,主要包括吻合口相关并发症、原发肿瘤进展、围手术期死亡、肛门功能不良和患者意愿等。导致预防性造口永久化可能的因素包括有症状的吻合口漏、患者年龄、肿瘤位置、新辅助治疗、肛门功能、肿瘤TNM分期、美国麻醉医师协会(ASA)评分以及医院因素等;涉及新辅助治疗前、手术前、手术中、手术后及随访期。充分的医患沟通决策、完善的肿瘤评估及患者功能评估、合理的综合治疗策略、细致的手术操作及质量控制和全程细致的围手术期管理等,是避免预防性造口永久化的重要环节。在治疗决策和患者沟通时,须清楚患者的诉求,避免不必要的保肛预期;对预防性造口永久化要充分告知。安全的手术操作、尤其是吻合,是避免预防性造口永久化的关键环节;术后吻合口狭窄的早期发现及干预,值得重视。 展开更多
关键词 直肠肿瘤 预防性造口 永久化 危险因素
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智者的眼光——评介李何林先生对“普及鲁迅”所做出的杰出贡献
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作者 段国超 《皖西学院学报》 2006年第3期100-107,共8页
李何林先生最早提出“普及鲁迅”。为什么?他有多方面的考虑。怎样普及?他提出了十分珍贵的切实可行的意见。他本人也终生不遗余力地为“普及鲁迅”做出了许多重要贡献。李提出“普及鲁迅”有重大现实意义,很了不起,但作为思想体系,也... 李何林先生最早提出“普及鲁迅”。为什么?他有多方面的考虑。怎样普及?他提出了十分珍贵的切实可行的意见。他本人也终生不遗余力地为“普及鲁迅”做出了许多重要贡献。李提出“普及鲁迅”有重大现实意义,很了不起,但作为思想体系,也有不足。 展开更多
关键词 李何林 普及鲁迅 鲁迅精神 鲁迅著作 传承性 实践性 当代性 永久性
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Flight trajectory optimization of sun-tracking solar aircraft under the constraint of mission region 被引量:1
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作者 Mingjian WU Zhiwei SHI +1 位作者 Tianhang XIAO Haisong ANG 《Chinese Journal of Aeronautics》 SCIE EI CAS CSCD 2021年第11期140-153,共14页
The optimal yawing angle of sun-tracking solar aircraft is tightly related to the solar azimuth angle,which results in a large arc flight path to dynamically track the sun position.However,the limited detection range ... The optimal yawing angle of sun-tracking solar aircraft is tightly related to the solar azimuth angle,which results in a large arc flight path to dynamically track the sun position.However,the limited detection range of payload usually requires solar aircraft to loiter over areas of interest for persistent surveillance missions.The large arc sun-tracking flight may cause the target area on the ground to be outside the maximum coverage area of payload.The present study therefore develops an optimal flight control approach for planning the flight path of sun-tracking solar aircraft within a mission region.The proposed method enables sun-tracking solar aircraft to maintain the optimal yawing angle most of the time during daylight flight,except when the aircraft reverses its direction by turning flight.For a circular region with a mission radius of 50km,the optimal flight trajectory and controls of an example K-shaped sun-tracking solar aircraft are investigated theoretically.Results demonstrate the effectiveness of the proposed approach to optimize the flight path of the sun-tracking aircraft under the given circular region while maximizing the battery input power.Furthermore,the effects of varying the mission radius on energy performance are explored numerically.It has been proved that both net energy and energy balance remain nearly constant as the radius constraint varies,which enables the solar aircraft to achieve perpetual flight at almost the same latitude as the large arc flight.The method and results presented in this paper can provide reference for the persistent operation of sun-tracking solar aircraft within specific mission areas. 展开更多
关键词 Energy performance Mission region Optimal yawing angle perpetual operation Sun-tracking solar aircraft Trajectory optimization
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永续期资本性支出与折旧/摊销匹配问题研究 被引量:1
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作者 张懿 赵强 +1 位作者 赵林 刘剑桥 《中国资产评估》 2021年第8期16-26,共11页
本文分析了业内永续期资本性支出与折旧/摊销确定的不同操作模式以及适用情形,归纳得出资本性支出与折旧/摊销自然匹配的前提条件。进一步推导得到永续期资本性支出和折旧/摊销比值公式,通过遍历参数变化来进行定量分析,确定了永续期资... 本文分析了业内永续期资本性支出与折旧/摊销确定的不同操作模式以及适用情形,归纳得出资本性支出与折旧/摊销自然匹配的前提条件。进一步推导得到永续期资本性支出和折旧/摊销比值公式,通过遍历参数变化来进行定量分析,确定了永续期资本性支出与折旧/摊销达到平衡的条件,并结合示例分析不同参数值下两者比例的变化规律,以及是否在平衡点进入永续期对企业价值的影响,最后对评估实务中的操作提出建议。 展开更多
关键词 永续期 资本性支出 折旧摊销
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