| 权益 |
| On Evolution of the Equity Theory |
| 试论权益理论的演变 |
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| Human Resources Equity Accounting |
| 人力资源权益会计 |
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| Equity Theory and the Method of Consolidating Financial Statements |
| 权益理论与合并报表方法 |
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| The Application of Option Pricing Theory in Appraisal for Equity Capital |
| 期权定价理论在权益资本评估中的应用 |
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| Equity Valuation、Accounting Information、Fair Value: Model and Implication |
| 权益估价、会计信息、公允价值:模型与启示 |
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| The Comparison and Mutual Transform of Cost Method & Equity Method in the Long-term Equity Investment |
| 长期股权投资中成本法与权益法的比较及其相互转化 |
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| EVOLUTION IN ACCOUNTING EQUITY THEORY AND THE TREND OF ITS DEVELOPMENT |
| 会计权益理论的变迁和发展趋势 |
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| Variance Analysis of the Valuation Results from the Equity Method and Investment Capital Method |
| 权益法与投资资本法的评估结果差异分析 |
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| Effects of Human Capital Property Right Transformation on the Theory of Accounting Equity |
| 人力资本产权化对会计权益理论的影响 |
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| Research on Human Capital Equity in Accounting |
| 人力资本权益会计研究 |
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| 1. Thoroughly introducing the development of the equity theories , putting forward the point of view that the residual equity theory is the only suitable equity theory for modern enterprises based on the relationship of ownership of firm and entity. |
| 1．全面系统地探讨了会计权益理论的产生与发展，并从企业产权关系入手，提出本文的观点：现代企业制度下的会计权益理论一一剩余权益论，进而从经济学、财务学以及会计实证研究三个方面论述剩余权益理论的基础。 |
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| In this thesis the fundamental problem of accounting is analyzed from the perspective of equity valuation and compensation contract. |
| 围绕会计的基本问题，文章分别从权益估价和报酬契约的角度对会计基本问题的两个方面进行了分析。 |
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| Human Recourses' Equity Accounting is the core of Human Recourse Accounting, and is mainly discussed in the thesis. |
| 人力资源权益会计是人力资源会计的核心，本文主要从人力资源权益会计方面进行论述。 |
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| The method of consolidated financial statements is divided into totally consolidation, proportional consolidation, equity accounting and cost accounting from the broad view. |
| 合并报表的方法从广义的角度来看，分为完全合并法、比例合并法、权益法和成本法，合并报表编制的原则是一定的控制程度需要相应的合并会计方法来反映，即合并会计方法和控制程度应该是一一对应的关系，这样的话如果合并会计方法和控制程度不匹配，就会诱发表外融资。 |
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| Corporate financing theories of transaction cost economics show that debt and equity are a kind of governance structure,which mainly de- pends on asset specificity. |
| 交易成本经济学视角下的公司融资理论指出,债务与权益应该视为不同类型的“治理结构”,而这种治理结构的具体选择又主要取决于公司资产专用性。 |
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