Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.
当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。
Proprietary theory and entity theory are the most primary equity theories. Equity theories have important influence on concepts of consolidating financial statements.
合并财务报表的编制，受到不同合并观念的影响，而不同的合并观念源自不同的权益理论。
At present, there are some scarcities in Proprietary copyright theory.
目前，对专有出版权的认识上，在理论上存在不足。
In agent theory, corporate governance is to deal with the agent problem which has resulted from the separation of proprietary and controlling rights.
从代理理论来说，公司治理所要解决的是由所有权与控制权分离所造成的代理人问题。
Can learn the theory and psychometric scale research methods, explore the development of proprietary Chinese medicines indication sc...
可以借鉴心理测量的理论和量表的研究方法，探索研制中成药适应症量表。
Theoretical foundation: enterprise bond theory, new viewpoint of proprietary rights, principle of allocation according to contribution, the importance of human capital.
企业契约理论、新所有权观、按贡献参与分配收益原则、人力资本的日益重要性是利益相关者参与公司治理的理论基础。
The study and practice of the theory of proprietary right is, in all respects, pioneering and challenging, as well as exciting and exhilarating.
对于产权理论的研究和实践，无论从哪个意义上说，都是一件具有开拓性和挑战性的事情，因而，同时也是一件令人关注和振奋的事情。
The study and practice of the theory of proprietary right is, in all respects, pioneering and challenging, as well as exciting and exhilarating.
对于产权理论的研究和实践，无论从哪个意义上说，都是一件具有开拓性和挑战性的事情，因而，同时也是一件令人关注和振奋的事情。
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