财务本质

委托代理关系问题及其解决方案的财务本质

Financial Essence of the Agency Problem and Its Solution Programs

财权流本质注重了价值与权力的高度融合，因而是现代财务本质的恰当表述。

" Financial rights flowing " emphasize at the high fusion of value and power , as a result it is the fitting depiction of modern financial essence .

企业财务本质研究

A essential study of enterprise finance

企业财务本质上是企业与变化着的环境不断对话的过程。

In essence , the activity of enterprise finance is a conversational process between enterprises and changing environment .

财权流作为现代财务本质表述的确立，财务主体与财权分层理论等的完善，以财权为核心概念的现代企业财务治理结构理论体系的创立，这一切为电力体制改革提供了一个有益的视角。

" Financial rights flowing " becomes the essence of the modern finance Using the theories of financial right 's stratify and financial body and so on , the theory of the modern enterprise financial governance is set up , which regards the financial rights as the very core .

理论的研究，促进了人们对企业财务战略本质的认识。

Theoretical researches have enhanced people 's awareness of the essence of the financial strategy .

新世纪呼唤更新观念，资本营运理财观念全面体现了公司财务的本质特征，与资金运动理财观念相比较，资本营运呈现出显著的特征。

New age needs new concept . The concept of capital operation fully incarnate the essence of corporate finance .

但是，主流的经验研究尚不能从总体上把握财务会计本质和发展规律，这不能不说是一个遗憾。

However , we regret to find that the mainstream empirical researches fail to grasp the nature and development principles of financial accounting in generally .

关于公允价值会计的研究&面向财务会计的本质特征

Study on Fair Value Accounting & on the essential characteristics of financial accounting

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 .

本文首先从研究财务舞弊的本质问题入手，分析财务舞弊的定义、现状和危害性；

Firstly , this paper starts with the essence of financial fraudulence through analyzing its definition , actuality and harmfulness ;

公司财务控制的本质是一个以公司所有权安排为基础的财务控制权和财务收益分享权的特别合约。

The essence of companies ' financial controlling is a special contract of financial controlling and benefit sharing which are based on the companies ' ownership arrangement .

我们认为，相机财务治理的本质是财权在贡献原则和风险原则条件下动态配置，是贡献最大或者受到风险最大的财务主体通过获取财务控制权来保障自己利益的机制。

Contingent financial governance is a mechanism that the financial bodies who is the largest contributor or is most at risk acquires the financial control to protect their own interests .

为了指明财务会计的本质特点，我认为财务报表是财务报告的中心部分，而报表附注、其他财务报告等传送财务信息方法仅是次要的手段。

In order to indicate the characteristic essence of financial accounting , the author recognize that financial statements are the central feature of financial reporting and other methods of communicating information such as notes to financial statements , supplementary schedules and other reports are secondary means .

本文从契约理论的角度分析了企业财务治理结构的本质，指出财务治理结构实质上是企业财权配置的特别契约；

Firstly , based on the contract theories , this thesis analyzes the essence of the enterprise financial governance structure and points out that the finance governance structure is a set of special contracts of the enterprise financial-rights allocation .

建立现代化企业，必须有与之配套的先进的财务管理理论，作者从财务本质、财务职能、财务管理目标、财务管理地位等方面论述了财务管理的重要性及发展方向。

Advantaged finance management theory is needed to found modern corporation . The author states the importance and development direction of finance management from the aspects of essence , function , goal and status of finance management .

财务关系是通过财务活动表现出来的，财务活动是现象，财务关系是本质。

The financial relationship is shown by the financial activities . The financial activity is the phenomenon ; the financial relationship is the essential .

分析财务管理假设构建应考虑的因素是：财务管理假设的含义与内容应服从于财务的本质；

To analyze the construction of the assumption of financial management should take into consideration the following factors : the meanings and content of the assumption should serve for the essence of finance ;

再次，笔者在分析了最具权威性的几种财务控制定义的基础上，提出了本文对财务控制涵义的理解，指出了财务控制的本质是完善公司治理。

Again , the author analyzes some of the most authoritative on the basis of the definition of financial control , financial control , this paper put forward the understanding of the meaning that the essence of financial control is to improve corporate governance .