| 1. | The correlation of market value with the accounting factors and residual income
剩余收益与市场价值的相关性 |
| 2. | The reduction of agency cost to minimum is to maximize the residual income of the firm
最大限度的降低代理成本其实就是最大化企业的剩余收益。 |
| 3. | In 3rd chapter , from the view of constraint we discuss how to arrange the supervision mechanism of the firm in order to ensure that the financial goal about the residual income maximum of the firm will be achieved
在第三章中我们从约束的角度着重探讨了应如何安排企业的监督机制以保证企业剩余收益最大化的财务目标得以实现。 |
| 4. | In 5th chapter we analyze emphatically how to arrange salary incentive mechanism and how to make the best incentive effect to achieve the financial goal if we choose the residual income maximum of the firm as the financial goal
第五章着重分析了如果以企业的剩余收益最大化为财务目标，应该如何安排薪酬激励机制，并使之发挥最佳的激励效果以保证目标得以最终实现。 |
| 5. | From the practice of the western corporations , we found that making the management supervisors to be the stockholders and partly have the power of residual control and residual income is an important way to reply this problem
从西方国家的市场实践来看，引入管理层持股机制，使管理者尤其是高层管理者拥有部分“剩余控制权”和“剩余索取权” ，成为应对这一问题的主要对策之一。 |
| 6. | In this study , we first review the theory of eva , which includes how eva modifies the concept of residual income to its theory , eva concept and their relationships to traditional metric , and the empirical results of the value - relevance of eva
本文首先通过对经济增加值概念、内涵及理论基础等方面的分析，阐明了经济增加值的优越性及存在的问题。并且结合中国的会计制度，对经济增加值的会计调整和具体计算作了详细的阐述。 |
| 7. | The paper 2nd chapter starts with the relation between the option of the firm financial goal and governance mechanism arrangement , explains that the optimum governance mechanism arrangement can achieve firm value maximum and also guarantee the residual income maximum of the firm achieved
本文首先从企业财务目标选择与治理机制安排的关系入手，说明了最优的治理机制安排在实现企业价值最大化的同时，也能保证企业的剩余收益最大化得以实现。 |
| 8. | Therefore , in the paper we choose the residual income maximum of the firm instead of the firm value maximum , and can prove that the residual income of the firm is subordinate to the firm value maximum . based on that , we bring some results of governance theory into the study of finance fields as well as analyze how to arrange the governance mechanism of the firm and ensure to achieve the financial goal of the firm
鉴于此，本文提出以企业剩余收益最大化作为财务目标，并论证了在一套有效的治理机制的保证下它能统一于企业价值最大化，并在此基础上将治理理论的一些研究成果引入到财务学研究中来，探讨企业的治理机制是如何安排以保证企业的财务目标得以实现。 |
| 9. | The value created by enterprise every year is the residual income , from which all costs should been deducted , and it still could not be depicted by traditional evaluation systems vividly , such as roe and eps . the main defects lay on two aspects . one is that only the debt capital is directly considered to the gain - or - loss of that year
主要缺陷在以下两方面： ( 1 )传统指标的计算只有债务资本成本计入损益表，而权益成本被忽视了，从而导致成本的计算不完全，因此无法判断公司为股东创造的价值的准确数量； ( 2 )传统指标的计算以会计报表信息为基础，而会计报表信息由于其固有的缺陷对公司业绩的反映本身就存在部分失真。 |
| 10. | It implies the probability of solving the fundamental problem of accounting through the illustration of correlation among accounting objectives , information characteristics and measurement attributes and the intrinsic relation between eva ( a measurement of performance ) and residual income valuation ( an equity valuation method ) . accounting standard setting is the core of the thesis , and it is the main method used present all over the world to solve the fundamental problem of accounting as well
为寻求会计基本问题的可行解，我们探讨了会计目标、信息质量特征和计量属性之间的交叉相关性以及eva (一种业绩衡量方法)和剩余收益估价(一种权益估价方法)的内在联系，这种交叉相关性和内在联系预示了解决会计基本问题的可能性。 |
