产权会计理论
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产权会计理论学派及其治理政策
On the School of Property-Accounting Theory and its Policy of Governance
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二者在发展过程中是相互交叉、渗透而共同进步的,产权会计理论学派正是这种学科交叉与渗透的直接成果。
The school of property-accounting theory is a outcome of economics and accounting .
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浅议产权会计理论
Brief Analysis on Property Right Accounting Theory
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对于财产如何进行计价,现有产权会计理论基本上默认以历史成本为主的计量属性。
How to measure the valuation of property , existing property rights to the history of accounting theory is basically the default cost-based measurement properties .
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其次论述了产权理论对会计理论、会计技术方法和会计人员思想观念等诸方面的影响和挑战。
Second , this article discusses the equity theory ' influence on and challenge to the accounting theory , accounting technique and accountants ' thinking concept .
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人力资本产权化对会计权益理论的影响
Effects of Human Capital Property Right Transformation on the Theory of Accounting Equity