财务主体
- 网络financial body;financialentity
![财务主体](../cache/58720.jpg)
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财务主体的基本内涵和特征也应该是价值与权力两方面的考虑。
The basic content and character of the financial body should consider the both side of value and power also .
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第二章结合产权理论和新制度经济学分析了国有企业的财务基石理论问题(包括财务主体、财务目标);
Combining with the Theory of New Institution Economics , Chapter two analyses the fundamental financial theory problems of SOEs ( including financial body and financial object );
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试论我国现代企业的财务主体
Brief Discussion on the Financial Main Body in the Enterprises
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财务主体在本质上是由其财权边界所决定的,即独立的财权边界是财务主体存在的根本前提;
In essence , a financing body is determined by its boundary of financing fights .
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在财权配置中,集团各层级财务主体及公司治理结构中的各权力组织扮演着不同的角色。
The main bodies of finance conglomerates at different levels and every power organizations in the company administrative structures play respective roles .
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探讨企业治理结构中权利主体安排的合理性,确立人力资本所有者与物质资本所有者相结合的复合财务主体,即利益相关者财务。
Through discussing the rationality of corporate governance , it advances stakeholder 's finance that is constituted of human capital owners and substance capital owners .
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合并院校独立法人和财务主体地位的确立,亟需按统一的财务管理体制、核算要求、财务调控模式等进行管理。
The establishment of the independent legal person and financial dominant position must be implemented according to the unified financial management system , accounting requirements , financial model and budget management .
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高校存在着两个会计主体,即事业财务会计主体和基建财务会计主体。
There are two accounts in the university : normal accounts and capital projects accounts .
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财务分析主体必须以科学系统的财务分析,为有关分析主体的管理决策与控制提供必要的依据。
The financial analysis body should provide the necessary reference based on the scientific and systematic analysis .
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基建投资借款由事业财务会计主体借取和由基建财务会计主体借取,在会计实务的处理上不同。
There exist differences in accounting practices of borrowed funds for capital projects through the above-mentioned different accounts .
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据此,我们认为:财务治理主体是拥有财权并参与配置财权的自然人或法人,而财务管理主体是财务活动的参与者与执行者;
Accordingly , financial affairs governance subject is the body that owns financial right and allocates financial right .
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目标是协调财务治理主体之间的财务冲突,达到利益相关者价值最大化。
The goal of the financial governance is to harmonize the financial conflicts of the financial subjects to maximize the interest-relevant groups ' value .
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其次,在新型国资管理体制框架下,对国有资本的分级财务监管主体及其相关监管权责进行了深入的研究;
Secondly , under the new state-owned assets management system frame , the essay approaches the state-run capital 's financial supervision 's grade subject and their supervision right and duty ;
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内部财务监控主体基于委托代理关系、授权关系和责权利关系等按层级配置财务监控权,外部财务监控主体以强制性监控市场与竞争性财务监控市场为核心配置财务监控权。
The allocation of internal financial supervision authority at different levels is based on the principal-agent relationship while external financial supervision is executed mainly on the mandatory and competitive outside supervising market .
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理论部分的贡献体现在本文将政府财务报告主体和会计基础作为了确定报告模型的依据,确定了报告模型的改革方案。
In the theoretical part , the paper suggests that government financial statements entity and accounting basis should be the base of the disclosure model and determine the reform scheme of the disclosure model .
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本文在对政府范围界定的基础上,借鉴国外政府财务报告主体界定的标准,对政府财务报告主体进行了合理的定位。
On the basis of limiting the government scope and with the aid of the limiting standard for the principal part of the overseas government financial report , this article has carried on the reasonable localization to it .
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与此同时,将企业资本划分为物质资本、人力资本、社会资本、生态资本四类,构建了基于可持续发展的多元财务评价主体和多重财务评价内容。
At the same time , divides the capital into four categories : physical capital , human capital , social capital and natural capital . On line with capital categories , constructs multiple benefit body and various benefit content .
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文章从内部财务控制主体与客体、内部财务控制目标与重点、内部财务控制方法、内部监督机制与财务人员职业道德规范几个方面构建了石油销售企业内部财务控制体系。
Therefore , this paper raised the scheme of establishing inner financial control system for petroleum sales enterprises in aspects of its subject and object , purposes and emphases , concrete methods , inner supervision mechanism , professional ethics of financial personnel , and so on .
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激励机制是对财务治理主体进行有效激发,调动其参与治理和经营的积极性,为企业创造更大的财务效益,监督机制则是对财务治理主体行为进行有效制约,促使治理主体各尽其责。
Incentive mechanism is effective for financial management subject to arouse , engage their participation in governance and business initiatives for enterprises to create greater financial benefits , supervision of financial management is effective control of the main acts to promote governance body to do his duty .
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如何定位政府财务报告主体是政府会计改革中的关键环节,界定政府财务报告主体的过程本身也是对政府的范围扬弃的过程。
How locates the principal part of it is the key point of the government accounting reforms , the process in limiting the principal part of the government financial report itself also is the process which develops the good and discards the bad in the government 's scope .
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试论企业财务管理目标主体的差异性
A Discussion of the Differences Between the Subjects of Financial Management Objectives
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包括财务治理的主体、客体、目标模式以及其他相关内容。
The frame includes the subject , the object , the mode and other related contents of the financial governance .
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建立以资本营运效益和重视财务状况为主体的指标考核体系
The establishment of quota examination system by taking the business result and the financial situation on as the main factors
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财务治理的主体是股东、经营者、债权人、员工、政府、社区、供应商等为企业提供了专用性资产的利益相关者。
The subjects of the financial governance are shareholders , managers , bondholders , staffs , government , communities , and providers , who offered the special assets for corporation .
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本文通过对财务分析的主体、作用及内容的概述,希望能使大家了解到财务分析的必要性和重要性;
In this paper , the main body of the financial analysis , an overview of the role and content , I hope everyone can understand that the financial analysis of the necessity and importance ;
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论人力资本投资财务&基于企业主体的一个基本任务
On Human Capital Investment Finance & A Basic Task Based on Enterprise Entity
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这部分对非营利组织财务绩效评价的主体、目的、内容以及方法进行了阐述,并涉及了非营利组织财务绩效评价的资料来源&财务报告。
The third section concerns construction of financial performance evaluation system of non-profit organization .
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4第三部分探讨政府财务报告的报告主体。
The third part discusses how to decide the report entity in government financial report .
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财务报告是会计主体定期向外提供财务信息的载体。
Financial report is the main body of accounting to disclose finance report at regular time .
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而控股股东作为财务决策的真正主体,对上市公司股利政策的制定起到至关重要的作用。
The controlling shareholders , as the real main body of financial decision-making , playing a crucial role in making dividend policy .