财务契约

资本结构、财务契约与财务治理权配置

Capital Structure , Financial Contracts and Disposal of Financial Governance Rights

从某种意义上来说，企业的治理就是财务契约的治理。

In a sense , corporate governance is the governance of financial contracts .

利益相关者与企业的经济利益关系主要体现为财务契约。

Financial contact shows the interest relation between stakeholders and corporate .

财务契约、财务危机预警与公司财务治理

Financial Contract , Early-warning of Financial Crisis and Corporate Financial Governance

从利益相关者理论看财务契约与财务冲突

Financial contract and financial conflict : in stakeholder theory perspective

公司治理财务契约与财务控制

Corporate Governance , Financial Contracts and Financial Control

本文研究的是财务契约问题。

Content of this paper is financial contract .

企业的中枢神经：财务契约

The Central Nerve of Enterprise : Financial Contract

本文从历史演变角度将财务契约理论分为财务约束研究和控制权配置研究。

I divide the theory into financial constraint study and control right allocation study .

第五部分为财务契约理论综述。

Section 5 reviews financing contract theory .

上述附注11.a所载的若干机器及设备按财务契约持有。

Certain machinery and equipment included in Note 11 . a above are held under finance leases .

财务契约角度的分析侧重于三大财务政策与税收筹划之间关系的分析。

Secondly , focused on the study of the relationship between the three biggest finance policies and Tax Planning .

由财务契约持有之机器及设备以上述之基准记账及折旧。

Machinery and equipment held under finance leases are recorded and depreciated on the same Basis as described above .

本文引入财务契约概念，从契约理论角度对财务学中的融资问题展开研究。

This paper establishes the concept of financial contract , and researches on the financing problem through the contract theory .

在这一理念的背景下，加快建立一套适合我国国有企业发展的行之有效的财务契约体系的重要性。

In the context of this concept , establishment of financial contracts on state-owned enterprises for the development is very important .

财务契约是企业契约集合中的一个子集，而融资契约是财务契约的重要组成部份。

Financial contract is a sub aggregation in enterprise contract aggregation , and financing contract is an important part in financial contract .

论文论证了不完备财务契约自我履行机制的基本原理、影响因素以及促进自我履行的基本途径。

The paper proves the basic principle , the influencing factors , and the essential ways to promote the self-fulfillment of the mechanism .

财务契约指租出资产持有权之大部份风险及回报皆根据该等契约拨归本集团之契约。

Finance leases represent those leases under which substantially all the risks and rewards of ownership of the leased assets are transferred to the Group .

现代财务契约理论依据契约是否完备的观点，分为完备财务契约理论和不完备财务契约理论。

According a complete point of view , Theoretical basis of modern financial contract is divided into complete financial contract theory and incomplete financial contract theory .

本文将从财务契约理论的角度对国有企业融资结构存在的问题进行分析，指出这些问题存在的根本原因。

This article will analysis the existing problems of the state-owned enterprises ' financial with financial contract theories , point out that the root causes of these problems .

现代资本结构理论主要包括罗斯模型、利兰&派尔模型、优序融资理论的信号模型以及包括代理成本说、财务契约论的代理理论两方面内容。

It consists of informational models including Ross model , Leland Pyle model , Peking order theory and agency theories including agency cost theory and financial contract theory .

本文在基础性分析之后，进一步研究税收筹划与财务契约之间的关系，这一研究基于税收与财务会计有着天然的联系的前提。

All the study based on the premise of the nature relation between taxation and accounting . Firstly , focused on the study of the link-up and the combining between accountant rules and Tax Planning .

按照现代经济学的观点，契约理论分为古典契约理论、新古典契约理论和现代契约理论，财务契约理论是现代契约理论的重要组成部分。

In accordance with the view of modern economics , contract theory is divided into classical contract theory , new classical contract theory and modern contract theory , the financial contract theory is an important part of modern contract theory .

本文以契约理论的基本理念及其制度为背景，从财务契约的一般原理出发，分析了几种较为典型的财务契约，即股权契约，债权契约和报酬契约。

In this paper , the basic concept of contract theory and the system as background , from the general principle of the financial contract , the paper analyze several typical financial contracts , namely , equity contracts , credit contracts and compensation contracts .

基于代理理论的财务控制契约签订原则研究

Principle for signing of financial control contracts based on agency theory

全文共分为七章：第一章，企业契约理论与财务的契约属性。

This paper has 7 chapters : Chapter 1 , enterprise contract theory and the attribute of financial contract .

财务签证契约所形成之民事责任为何？二、会计师职业之本质如何影响其民事责任？

The purpose is to understand how the changing business environment for auditors affects the relationship between the auditing profession and marketing .

财务会计作为协调契约各方利益的一个经济信息系统，其目标的定位应与企业所有权的配置以及相应的公司治理模式相一致。

Financial accounting is an economic information system , which coordinates the interest of different participants .

最后指出适当的盈余管理可以把公司的财务数据控制在契约的限制性条款内，降低违约的风险，抵消不可控因素带来的不利影响，有助于企业度过暂时的财务危机。

In the end , Pointed out the appropriate earnings management can control the financial data , reducing the risk of default , offset the adverse effects of . Non-controllable , and help business through the financial crisis .

本文将财务预警系统纳入公司财务治理结构中，根据财务契约与财务预警的关系，采用制度形式对财务预警系统的信息传输渠道和反馈方法规范化，以提高有效性的发挥。

This article integrates the financial early-warning system in the corporate financial governance structure . According to relationship between financial contract and financial early warning , using the system form make the financial early-warning system intelligence transmission channel and the feedback method standardization , and enhancing the valid display .