企业所有权理论

会计中稳健主义的经济学解释会计准则的产生与制定权归属的经济学解释&来自企业所有权理论的观点

An Economic Explanation for Conservatism in Accounting

会计准则保护产权的马太效应研究&来自近代西方历史的回顾与企业所有权理论的分析

" Matthew Effect " of Accounting Standards on Protection of Property Rights & A Historical Review of Western Countries Based on the Property Theories

并且运用产权理论、现代企业所有权理论、委托代理理论进行了分析和研究。

And this test study the front problems by producing the property rights theory , the modern firm ownership theory and the entrust the agency theory .

企业所有权安排理论的主要观点述评

A Review of the Main Viewpoints of the Enterprise proprietorship Arrangement Theory

企业所有权安排理论及其应用分析

Theory and Application Analysis on Allocation Ownership of State-owned Enterprise

因此，由物质资本所有者、人力资本所有者和借入资本所有者共享企业所有权的理论，应该是具有实践可操作性的企业所有者共享理论。

Therefore , the sharing theory of corporeal capital owners , human capital owners and borrowed capital owners should be the sharing theory for the enterprise owners to practice .

依据基于价值创造的企业所有权共享理论构建利益共享、权力共使、风险共担的国有企业所有权共享制度是当前国有企业走出困境的有效途径。

The efficient approach about the pile out the jam is that the system of the share state-owned enterprise ownership of co-shared benefit , co-used power , and co-beared risk is constructed according to the share theory of enterprise ownership based on the value creation .

企业所有权安排的理论探讨

A Theoretical Analysis of Enterprise Ownership

詹森和麦克林（1976）将代理理论、产权理论和金融理论的各种要素结合起来，发展了一种有关企业所有权结构的理论，由此引发了公司治理研究的学术热潮。

Jensen and Meckling ( 1976 ) combined the various factors of the agency theory , property rights theory and financial theory to a kind of corporate ownership structure theory and intrigued the upsurge of the corporate governance study .

代理理论，代理理论确立了一种有关企业所有权结构的理论，他们在交易成本中加入人的因素、特别是经济人的因素，交易成本的概念就转换为代理成本。

The Acting Theory , Acting Theory establish a business ownership structure on the theory that they were included in the transaction cost factors , particularly the economic factors on the concept of transaction costs for the conversion agent costs .

企业中的委托&代理关系是伴随着所有权和经营权的分离逐步发展起来的，最终形成了代理成本理论，在此基础上又引伸出企业的所有权结构的理论（股权结构理论）。

Principal-agent relationship in enterprises is gradually developed with the separation of ownership and operation , eventually forming agent cost theory and , on the basis of this , ownership structure theory ( equity structure theory ) .