剩余权益论

第六章，剩余权益论对现行会计理论与实务的指导意义。

Chapter six , the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements .

在第四章的基础上论述剩余权益论的主要观点，并进一步从经济学、财务学、会计学三个方面论述剩余权益理论的基础。

In this chapter , the author summarizes the main issues of the residual equity theory and seeks the supports from economics , finance and accounting .

该章在本文起到承上启下的作用，并提出本文的观点：现代企业制度下的会计权益理论&剩余权益论。

She believes that the only suitable equity theory for modern enterprises is the residual equity theory .

最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。

Finally , the author attempts to interpret and predict the objective of accounting , accounting principles and the presentation of financial statements based on the residual equity theory .

进而运用归纳法，通过概括现代财务学资本结构理论近30年来的发展以及近20年来实证会计的有关研究成果，证实剩余权益论观点的正确性。

Secondly , the author also summarizes the development of the capital structure theory of modern finance in recent three decades and the related studies of empirical accounting research in recent two decades and verifies her opinions above .