1) rights and interests of enterprise owners
企业所有者权益
2) owners equity
所有者权益
1.
The owners equity information is improved with dynamic .
对于所有者权益的信息,现有三张会计报表的反映都不够充分:损益表与现金流量表仅仅从不同方面反映一个时期的公司利益状况;而资产负债表,虽然对所有者权益进行了分项排列,但是其静态报表的性质无法揭示更多的权益信息。
4) ownership of firm
企业所有权
1.
Because the human capitol of technology talents is difficult to supervise and have high specificity,the High-technology Enterprises must give the human capital owner of technology talents Corre- sponding ownership of firm when they assign ownership of firm.
由于科技型人力资本具有更加难以监督及高度专用性的特点,决定了高新技术企业在进行所有权分配时,必须给予人力资本所有者一定的企业所有权。
2.
By redefining the ownership of firm and revising its dependence relation, we holds that the best arrangement of ownership of firm is is the one in which interests can be shared among stockholders.
通过对企业所有权的内涵的再界定和企业的所有权状态依存性的修正 ,我们认为企业所有权的最优安排应是企业各利益相关者的共同分享制。
5) enterprise ownership
企业所有权
1.
Asymmetry of the Contract, Hiring and Enterprise Ownership;
合同非对称性、雇佣与企业所有权
2.
Discussion the Problem on Management Theory of Enterprise Ownership from Enterprise Nature Direction;
从企业本质角度谈企业所有权安排问题
3.
Two kinds of definitions on the enterprise ownership have been put forward.
关于企业所有权概念,目前有两种界定,一种界定为剩余索取权和剩余控制权,另一种界定为剩余索取权和控制权。
6) firm ownership
企业所有权
1.
The reason is that arrangement of the firm ownership was a mistake.
利玛公司创业者集体辞职事件通常被认为是一个管理问题,但实际上具有深刻的经济学背景:根本原因是企业所有权安排的错位。
2.
This paper focuses on several flaws of the logic: the generalization!that labor capital is more important than physical capital; the treatment of labor capital as a common topic "independence"; the assertion that "independent" labor capital can obtain "desirable" firm ownership; the affirmation that the "indepe.
该逻辑有如下一些理论缺陷:笼统地宣扬人力资本比物质资本重要;将人力资本的“独立”当作一个普适性话题;认为“独立的”人力资本可以获得“理想的”企业所有权;说人力资本的“独立”和“升值”就是要实现人力资本与物质资本两个所有者的合二为一;强调人力资本所有者会演变为企业所有权主要的拥有者;提倡人力资本股权化应该成为当前中国企业的普遍选择。
补充资料：所有者权益
会计主体的所有者对该主体的净资产（资产减负债后的净额）的要求权。为了正确反映所有者权益，需要对其进行适当分类。在我国，所有者权益一般分为四个部分：投入资本、资本公积、盈余公积和未分配利润。盈余公积与未分配利润枳事称为留存利润或留存收益。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条