| 1. | This dissertation uses the normative approach and tries to make the nature of net equity clear , which is based on firm theory
本文主要运用了规范研究方法，并以经济理论中的企业理论为基础，试图从理论上阐明净权益的性质。 |
| 2. | [ key words ] net equity ; owners " equity ; equity theories ; the nature of net equity ; residual claims ; stock option ; human capital ; human capital owners the properties entities
第四章“与净权益性质相关的问题”是研究的进一步深化。 |
| 3. | In this foundation , we get our conclusion at last : net equity is the residual claims of those entities who contribute to the enterprise a lot
在此基础上得出了本文的基本观点，即净权益性质是对企业做出主要贡献的利益主体对企业的剩余索取权。 |
| 4. | Net equity is not only an important basic concept in the accounting theories and practices , but also related to the settlement of some economic theories and practices
净权益不仅是会计理论和实践中一个很重要的基本概念，而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。 |
| 5. | This chapter states that the new change of the accounting equation , the recognition of the executive stock option and the relationship between net equity and " the new way of modernizing industry "
该章主要阐述了会计等式的新变化，经理人股票期权的确认以及我国“走新型工业化道路”与净权益性质之间的关系。 |
| 6. | The extent of net equity only includes the rights of financial capital owners , not including the rights of human capital owners . this can not adapt to the change of accounting environment under knowledge economic
现行净权益概念的外延仅包括非人力资本所有者的权益，未包括人力资本所有者的权益，这已不能适应知识经济条件下会计环境的变化。 |
| 7. | The definition that most of us accepted often emphasize the measurement of net equity ( the balance of assets minus abilities and seldom touch the nature of net equity ) and seldom touch the nature of net equity
迄今为止，净权益(所有者权益)尚未有一个令人信服的定义。现在普遍接受的定义，并没有说明本质属性，而仅涉及到净权益的计量(资产减负债的差额) 。 |
| 8. | The structure of the dissertation is as follows : chapter 1 introduces the background , the incentives , the approach , the content of the research and the structure of the dissertation ; then distinguishes the related concepts and states the meanings of researching the nature of net equity
本文的结构安排如下：第一章“绪论”介绍了本文的研究背景、动机、方法、内容和结构。辨析了几组与本文相关的概念，阐述了研究净权益性质的意义。 |
| 9. | The limitations are as follows : the traditional equity theory only explains net equity from measurement angle ; the traditional equity theory does n ' t consist with the change of accounting environment ; it ca n ' t reflect the equity of human capital ' s owners ; and it neglects the contractual concept about the mutual governance under knowledge economic environment
传统权益理论的局限性在于：其仅仅从计量的角度来认识净权益，忽略了知识经济条件下共同治理的契约观念，没有反映出人力资本所有者应有的权益，它已不能适应会计环境的变化。 |
| 10. | Chapter 3 gets two ideas about the nature of net equity from the view of firm theory : one is that the concept of net equity should reflect the owners " properties relationship ; the other is that net equity in its economic nature is the residual claims of the properties entities
第三章“净权益性质：剩余索取权”利用经济学中企业理论的研究成果得出了对净权益性质认识的两个重要启示： ( 1 )净权益性质应反映不同利益主体的产权关系； ( 2 )净权益在经济实质上是产权主体对企业的剩余索取权。 |
