会计权益理论

会计权益理论的变迁和发展趋势

Evolution in accounting equity theory and the trend of its development

第二章，会计权益理论概述。

Chapter two , the summary of the equity theory in accounting .

人力资本产权化对会计权益理论的影响

Effects of Human Capital Property Right Transformation on the Theory of Accounting Equity

该章在本文起到承上启下的作用，并提出本文的观点：现代企业制度下的会计权益理论&剩余权益论。

She believes that the only suitable equity theory for modern enterprises is the residual equity theory .

不同的会计权益理论就其本质而言，是一种利益相关者权益理论。而多元利益相关者权益理论将成为会计权益理论的发展方向。

However , no matter what form the accounting equity theory may take , its essence is always stakeholder equity theory .

在这种形势下，传统的会计权益理论就显得针对面窄了。以现有所有者权益入股合资的经济评价问题探讨

A discussion on economic evaluation problems in the case of becoming shareholder with existing owner 's rights and interests in joint ventures

会计权益理论起源于复式记帐理论，经过会计界长达数世纪的探索和实践，形成了今天众多权益理论流派相互并存的局面。

The origin of equity theories in accounting is double-entries bookkeeping theory . After several centuries exploration and practices , several different schools of equity theories compete today .

会计权益理论是以企业产权关系作为研究对象，通过对权益内涵和外延的不同界定，进而构建出企业会计的理论框架。

Equity theories in accounting focuses on owners equity of enterprises . The framework of accounting theory has been formed from defining the intension and extension of equity .

第四章从现行会计的权益理论中存在的问题入手，研究了人力资本权益的确立和人力资本权益分配等问题。

We start with the problems existing in equity theory of present accounting in chapter four . Then we study some problems such as establishment and distribution of human capital equity .

在探讨了人力资源会计权益分配的理论依据之后，本文就人力资本参与企业盈余分配的计量模式及其构成进行了进一步的探讨。

After the discussion of the theory foundation and frame of manpower capital accounting benefit distribution , this paper further researches the manpower capital surplus distribution measure model and accounting calculation method .