资本保全

WTO与劳动力资本保全

WTO and the Capital Maintenance on Labour Force

不同的资本保全概念与会计模式的选择密切相关，它们的组合取决于会计信息使用者的需要和通货膨胀的强度两个因素。

Capital maintenance is closely linked with choice of accounting models .

资本保全模式创新与会计范式重构

On the Innovation of Capital Preserving and Restructuring of Accounting Model

对商品流通企业资本保全考核指标的探讨

Discussion about examining index for capital preservation in goods circulation business

现代企业资本保全理论框架研究

A Research on Theoretical Framework of the Modern Capital Maintenance

资本保全、国有股减持的会计政策选择

Accounting Policy Choice of Capital Maintenance and Share Issuing Privatization

论产权分离模式与企业资本保全

Studies on Estate and Authority Separation Model and Capital Preserve of Enterprise

企业的会计行为是建立在一定的资本保全概念之上的。

Accounting behavior in business is built on the basis of capital maintenance .

资本保全理论在会计理论中的地位

The Status of Capital Preservation Theory in Accounting Theories

会计上，资本保全实际上是所有者权益的保全，它要求企业必须在资本得到维护或成本得以补偿后才能确认收益。

On accounting ; capital maintenance in fact is maintenance of owners ' equity .

论法律意义上的资本保全

A Discussion on Capital Maintenance from Legal Perspective

资本保全与会计假设会计计量之关系及双重计价设想

The Relationship between the Capital Gurantee and the Accounting Assumption , Accounting Calculation and the Double Pricing Assumption

本文将通过讨论资本保全理论和会计假设、会计计量的关系来认识资本保全理论的地位与作用，从而使资产的计价更为准确。

We can understand the theoretical position and function of the capital through discussing the theory of capital and accounting assumption .

企业财务报告演进的内在驱动力是资本保全观念，决定了财务会计报告体系的衍生。

The intrinsic driving power of financial reporting evolution is the capital maintenance concept , which determines the derivation of financial reporting system .

论企业本质、公司治理与财务会计理论的契合：资本保全视角

Merging the Nature of the Firm , Corporate Governance and Finance Accounting Theory into a Integral Whole : From the View of the Capital Maintenance

作者认为，立足所有者或企业，并以货币资本保全为基点，企业的收益是包括持产收益的税后净利。

The author holds that business earnings , taking protective measures for money capital as a basic point , should include holding income and net profit after tax .

对资本保全理论，首次提出了资本两层次保全理论：对人力资本收入问题，重点探讨了员工持股和股票期权的规范运作问题。

The author puts forward the two-layer system of capital maintenance and stress to discuss the standard operate problem of employee stock ownership plans and executive stock option .

坚持资本保全观，是正确确定企业收益，确保资产保值增值的一项重要财务、会计政策。

Adhere capital preserve intact outlook is an important policy of finance and accounting which correctly ascertain the income of enterprise , ensure value and increase value of assets .

然后对金融工具准则持续全面趋同的相关概念及其特征进行了界定和分析，并从信息不对称理论、资本保全理论、会计目标理论三个方面对金融工具准则持续全面趋同的理论基础进行阐述。

This article discussed the Theoretical basis of the continued convergence of financial instruments standards from three perspectives of the information asymmetry theory , capital preservation theory and accounting goal theory .

1992年开始的中国会计制度变迁可以划分为三个阶段，第一阶段核心是以资本保全为基础的国有资本保值增值；

The change of Chinese accounting system can be divided into three stages . The core of the first stage is the preserving and appreciation of state-owned capital on the base of capital maintenance .

物价变动会计是基于资本保全基础之上的，不同的资本保全观念产生了物价变动会计的两大模式：一般物价水平会计和现时成本会计。（2）总论；

Changing price accounting bases itself in theory on capital maintenance . Different views on capital maintenance result in two models of changing price accounting : general price level accounting and current cost accounting .

在长期的收益计量实践中，形成的传统资本保全观，主要有两种：财务资本保全观和实物资本保全观。

In the long term practice of measuring income , the traditional capital preserve intact outlook formed , mainly there are two kinds of it . Namely financial capital preserve intack outlook and object capital preserve intack outlook .

企业资本保全观念经历了最初形式、经济增加值形式、人力资本保值增值及其他资本保值增值观念，其最终的演进结果就是形成现代企业资本保全理论。

Corporate capital maintenance has gone through the initial form , economic value added , the preserving and appreciation of human capital maintenance , etc. This paper attempts to make a study of the theoretical framework of this theory .

资本保全有财务资本保全与实物资本保全之分。本论文从比较法与法经济分析两个视角，对公司资本制度的基本原理、公司资本形成规则、公司资本维持规则进行了重思。

The capital maintenance means both financial capital and physical capital . This dissertation is addressed to rethink the fundamental principles of the capital system , the rules of capital raising and capital maintenance from comparative and economic analysis perspectives .

通过讨论资本保全与会计假设、会计计量重心及其核算原则的关系，可以说明资本保全理论在现代西方会计理论中具有指导作用。

After a discussion of the relationships between capital preservation and accounting hypotheses , accounting measurement highlights , and validation principles , a conclusion is drawn that theory of capital preservation plays a guidance role in modern western accounting theories .

分析了人力资本保全理论产生的基础，对人力资本的价值确定、价值补偿和收益问题作了探讨，并提出了人力资本保全应是一个整体保全和动态保全的概念。

The foundation of the Theory of Manpower Capital Reservation , the value definition , compensation and earnings of the manpower capital are analysed . The concept that the manpower capital reservation should be the combination of a whole and dynamic reservation is put forward .

考虑通涨因素，实现资本金保全；

Takes currency inflation into account and realizes capital fund security ;

对人力资本两层次保全的研究

The Research of Two Level Maintenance of Human Capital

最后，对与人力资本紧密相关的资本保全理论和人力资本收入问题进行了专题研究。

Finally , there is the special study about capital maintenance theory with attachment to human capital and the revenue of human capital .

关于国有资本价值的确定，本文从资本保全理论的角度出发，分析了国有资本的保全及国有资本增值的内容。

As to the evaluation of state-owned capital value , starting from the capital maintenance theory , we analyze the content of state-owned capital maintenance and appreciation .