合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。
Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory.
依存状态所有权理论和控制权理论都无法准确地解释企业领导人更替问题。
The succession of corporate leaders can't be explained by dependent ownership theory and control right theory.
在一个企业集团由多个实力相当的母公司组成的情况下，采用所有权理论是最好的选择。
When the subsidiary company is controlled by several companies, the combined financial statement may use ownership 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。
Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.
毕竟，所有权限制基本上只停留在理论上：即便欧洲航空公司能购买美国航空公司，他们也不大可能涌进来购买。
The ownership restrictions are largely theoretical in any case: it is unlikely that European airlines would rush to buy their American counterparts, even if they could.
现代企业理论认为，最优的企业所有权安排要求剩余索取权和企业控制权的安排对称。
The modern theories of the firm insist that the superior firm's ownership arrangement requests the symmetrical arrangement of residual rights of claim and control rights of firm.
关于抢劫罪犯罪客体的内容，刑法理论认为侵犯了公私财产所有权，而所有权说的观点在理论及实践上存在诸多问题。
About the crime object of robbery, traditional criminal theory believes robbery infringes public and private property, and ownership theory has many problems in theory and reality.
在这一理论中，马克思揭示了土地所有权制度和排他性，实现了土地资本化，提高了稀缺土地资源的利用效率。
Here Marx reveals the land tenure system and its exclusiveness, which realizes the capitalization of land and also improves the efficiency of the application of the rare land sources.
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。
In agent theory, corporate governance is to deal with the agent problem which has resulted from the separation of proprietary and controlling rights.
现代产权理论认为，企业的所有权是企业的剩余控制权和剩余索取权的统一。
The modern property right theory have the opinion that the ownership of an enterprise is the unity of residual manipulation and residual claim.
现代契约理论还回答了这样一个基本的问题：如何设计契约以解决由于所有权与控制权相分离引起的可能的利益冲突。
The theory of modern contract solves the basic problem: how design a contact to solve the possible conflict of interest between ownership and control right.
文章主要从理论和实践两个大方面对知识密集型企业人力资本分享企业所有权进行了剖析。
In this article, from both theoretical and practical knowledge-intensive businesses face the generous sharing of corporate ownership of human capital were analyzed.
现代公司治理理论则提出，以所有权激励为特征的智力资本化成为现代企业非常重视的激励手段。
Modern corporate governance theories point out that as one of incentives produced by ownership arrangement, the capitalization of intellect becomes a very important incentive measure.
为此，本文提出了可操作性的、可以体现企业所有权分享思想的企业所有者治理结构理论。
Therefore, I put forward the enterprise owner Governance Structure Theory in this paper which is operational and embodies the thought of the Shared ownership of enterprises.
双重所有权的理论扭曲了所有权的概念和性质，必然导致公司与股东人格的混同。
The theory of dual property right distorts the concept and nature of property right, inevitably conflating the legal personality of corporation and shareholder.
档案所有权是档案管理中一个重大的理论问题。
The archival profits and the right of how to use them are decided by the subject of archives ownership.
因此，两大理论并不是绝对对立和冲突的，在企业所有权安排上，都统一于“资本”这个概念，都是基于资本治理理论下的企业所有权安排问题。
Thus, the two theories are not set against definitely. They are unified under the conception of"capital", and they are arrangement of enterprise's ownership based on the capital governance.
企业所有权安排有两种不同的理论流派：“股东至上”理论和利益相关者理论。
Arrangement of ownership has two kinds school of theories: the shareholder uppermost theory and stakeholder theory.
本文以战略人力资源管理理论和制度主义理论为基础，研究了战略、所有权、规模与企业年龄对企业人力资源管理实践的影响。
Based on the theory of strategic human resource management and institutionalism, the paper explores the influences of strategy, ownership, size and age on the human resource management practices.
尽管《物权法(草案)》经多次审议，所有权平等已形成多数意见，但理论上仍有争议。
Despite the "Property Rights Law (Draft)," considered by many, has become an equal ownership of the majority views, but in theory is still controversial.
该文从科斯的契约理论入手 ，详细分析了企业控制权的内涵和制度特征 ，并指出企业控制权应成为企业所有权的核心。
This thesis analyzes the definition and characteristics of the business controlling right, and points out that the controlling right of corporation should become the core of the enterprise ownership.
建筑物区分所有权是业主权利的来源，是物业管理法律关系的理论基础。
The owner's rights of building distinguish is the source of the legal relation theory of property management.
所有权社会化理论应运而生。
本文力图从理论上论证并从经验上检验企业所有权结构对国际四大提供差异性产品的行为的影响。
The aim of this paper is to illustrate and test the relation between the ownership structure of the clients and the behavior of Big 4 providing differential product.
本文力图从理论上论证并从经验上检验企业所有权结构对国际四大提供差异性产品的行为的影响。
The aim of this paper is to illustrate and test the relation between the ownership structure of the clients and the behavior of Big 4 providing differential product.
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