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。

youdao

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。

youdao

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。

youdao