Employee psychological ownership toward organization is an attitude that the employee feels the organization that he/she works for, or part of the organization is his/hers.

Trust,control and growth crisis in partnership enterprises:An explanation from theaspect of entrepreneurial human capital and psychological ownership;

The Empirical Study on the Relationships between Psychological Ownership and Task Performance、Contextual Performance in the State-Owned Enterprises;

Research on Influential Factors of Emplyees Psychological Ownership from Incentive View;

The concept and description of the ownership management in the distributed collaboration system were proposed.

This paper studies the theoretical form and development process of Marx s property rights theory by combining Marx s ownership theory and ownership system theory, and analyzes the theoretical system formed in the process in terms of characters and graphics in order to reveal the scientificity of Marx s property rights theory and strengthening the understanding on it.

The combined theory consists of parent company theory, entity theory and ownership theory.

Nowadays,there are three main methods to prepare consolidated financial statements,which are called proprietary theory,parent company theory and entity theory.

In this article,we introduce the main option of proprietary theory,combining the SPE s actuality give a general review of proprietary theory,and then quest for its further improvement so as to get a better direction for pract.