Capital Maintenance

Accounting behavior in business is built on the basis of capital maintenance .

企业的会计行为是建立在一定的资本保全概念之上的。

Capital maintenance is closely linked with choice of accounting models .

不同的资本保全概念与会计模式的选择密切相关，它们的组合取决于会计信息使用者的需要和通货膨胀的强度两个因素。

A Research on Theoretical Framework of the Modern Capital Maintenance

现代企业资本保全理论框架研究

Cost Recovery 、 Capital Maintenance and Appreciation of Enterprise

企业的成本补偿与资本的保值增值

A Discussion on Capital Maintenance from Legal Perspective

论法律意义上的资本保全

Accounting Policy Choice of Capital Maintenance and Share Issuing Privatization

资本保全、国有股减持的会计政策选择

WTO and the Capital Maintenance on Labour Force

WTO与劳动力资本保全

On accounting ; capital maintenance in fact is maintenance of owners ' equity .

会计上，资本保全实际上是所有者权益的保全，它要求企业必须在资本得到维护或成本得以补偿后才能确认收益。

Rules of Corporate profit distribution are sub-rules of principle of capital maintenance .

公司利润分配规则，是公司资本维持原则之下的一个子规则。

Finally , there is the special study about capital maintenance theory with attachment to human capital and the revenue of human capital .

最后，对与人力资本紧密相关的资本保全理论和人力资本收入问题进行了专题研究。

The intrinsic driving power of financial reporting evolution is the capital maintenance concept , which determines the derivation of financial reporting system .

企业财务报告演进的内在驱动力是资本保全观念，决定了财务会计报告体系的衍生。

Merging the Nature of the Firm , Corporate Governance and Finance Accounting Theory into a Integral Whole : From the View of the Capital Maintenance

论企业本质、公司治理与财务会计理论的契合：资本保全视角

Corporate reinvestment 、 guarantee 、 making loan 、 donation are regarded as sub-rules of principle of capital maintenance .

公司转投资、保证、借贷与捐赠行为，为传统公司资本维持原则之下的子规则。

They are Capital Maintenance Commitments , the Source of Strength Doctrine , New Close Bank Policy , Cross Guarantee Provisions , Prompt Corrective Action .

主要包括资本维持承诺、力量之源原则、银行关闭措施、交叉担保条款和及时改正措施。

The author puts forward the two-layer system of capital maintenance and stress to discuss the standard operate problem of employee stock ownership plans and executive stock option .

对资本保全理论，首次提出了资本两层次保全理论：对人力资本收入问题，重点探讨了员工持股和股票期权的规范运作问题。

Changing price accounting bases itself in theory on capital maintenance . Different views on capital maintenance result in two models of changing price accounting : general price level accounting and current cost accounting .

物价变动会计是基于资本保全基础之上的，不同的资本保全观念产生了物价变动会计的两大模式：一般物价水平会计和现时成本会计。（2）总论；

Corporate capital maintenance has gone through the initial form , economic value added , the preserving and appreciation of human capital maintenance , etc. This paper attempts to make a study of the theoretical framework of this theory .

企业资本保全观念经历了最初形式、经济增加值形式、人力资本保值增值及其他资本保值增值观念，其最终的演进结果就是形成现代企业资本保全理论。

The capital maintenance means both financial capital and physical capital . This dissertation is addressed to rethink the fundamental principles of the capital system , the rules of capital raising and capital maintenance from comparative and economic analysis perspectives .

资本保全有财务资本保全与实物资本保全之分。本论文从比较法与法经济分析两个视角，对公司资本制度的基本原理、公司资本形成规则、公司资本维持规则进行了重思。

However , because of Share repurchase system doing harm to the doctrine of capital maintenance and the doctrine of shareholder equality and the possibility of insider dealing , both countries establish a strict system of legal regulation to supervise the share repurchase .

但是该制度由于存在危害资本维持原则、股东平等原则以及产生内幕交易的可能性，各国均对股份回购制度建立了严格的法律规制制度。

To allow the corporation to issue low par value stock will be the best step to solve the disputes of doctrine of capital maintenance in system and lawmaking , which is not only convenient for fundraising , but also protect the creditors ' interests .

从历史和现实的比较情况看，允许公司采用低面额股的股票发行制度将是解决资本维持原则的制度和立法争议的最佳措施，既便利公司筹资，又使债权人的利益最终受到保护。

Chapter six elaborates the issue on city brand relationship capital and maintenance .

第六章论述了城市关系资本与城市品牌资产维护问题。

The Design and Construction of City Road Drainage & Learning from the Design and Construction of the Aid Project of Capital Roads Maintenance of Madagascar

城市道路排水设计与施工&援马达加斯加首都道路维修项目设计与施工的心得

In many cases , due to the high capital , maintenance , managerial and depreciation costs , these are more effectively purchased and operated by cooperatives or groups of users .

在许多情况下，由于资本成本、维护成本、管理成本和贬值成本高昂，通过合作社或用户组织购买和操作这些设施更为有效。

A comprehensive model considering the capital cost , maintenance and operating cost is proposed to analyze the impacts of non-coherence components on the system economy .

为分析非同调元件的经济性影响，从投资、运行维护、停电损失等费用对非同调元件进行了综合经济分析。

This reduces their capital , running and maintenance costs .

这就降低了造价，使用和维修的费用。

Mothership volume has been decreased and they can now be stored in capital ship assembly and maintenance arrays .

母舰体积减小，可以停靠在主力舰组装维护阵列中。

Nowadays , The state-owned enterprise is not the essence , but is just a kind of carrier , state-owned capital as well as maintenance and increasing its value are just essence and contentses .

国有企业不是本质，而只是一种载体，国有资本及其保值增值才是本质和内容。

In the principle of conservation , only after the capital spent to keep maintenance and cost defrayed to attain compensation can one calls it earnings . Only after the application of principle of conservation in enterprise businesses can one get the substance of assets decrement accounting .

谨慎性原则是在资本得到维持或成本得到弥补才确认收益，资产减值会计的实质是谨慎性原则在企业会计中的具体应用。

The change of Chinese accounting system can be divided into three stages . The core of the first stage is the preserving and appreciation of state-owned capital on the base of capital maintenance .

1992年开始的中国会计制度变迁可以划分为三个阶段，第一阶段核心是以资本保全为基础的国有资本保值增值；

As to the evaluation of state-owned capital value , starting from the capital maintenance theory , we analyze the content of state-owned capital maintenance and appreciation .

关于国有资本价值的确定，本文从资本保全理论的角度出发，分析了国有资本的保全及国有资本增值的内容。