| 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. | But it does n ' t exclude other stakeholders besides the stockholders to get the corporation surplus with the precondition of not demolishing the status of stockholders 但是这并不排斥除股东以外的其他利益相关者分享企业剩余收益,前提是这样的分享不应该动摇股东的地位。 |
| 4. | Based on the forgoing theory , then the paper deals with the main kinds of forms and the corresponding nature , in which the human capital participates in the distribution of the residual returns of the firm 在此基础上,论文对人力资本参与企业剩余收益分配的各种具体形式及其特点进行了比较分析。 |
| 5. | 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。 |
| 6. | Here the author analyses the relationship between a legal person and its property rights providers according to the usual method of property rights economics , i . e . , to discuss the tow aspects of remnant rights and remnant control 这里主要运用产权经济学研究通常的分析路径,就是从剩余收益权和剩余控制权两个方面来对各方主体之间的关系加以分析。 |
| 7. | 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。 |
| 8. | Whereas the employee can not stop working because otherwise he will lose his income , the business entrepreneur will have money coming in constantly , even when he chooses not to work , simply because it is his assets that generate residual and leverage income for him 而雇员因为工作不能停止,否则他将失去收入、企业家将生意不断有钱进来,即使他选择不工作因为这是他的资产,为他创造剩余收益和杠杆 |
| 9. | This paper examines the effect on accounting information ’ s value - relevance of different sectors which belong to different competitiveness position by association study , in order to supply evidence about how to choice the performance appraisal index for the firm 研究结果表明:会计收益的价值相关性最高,不同行业对现金流量和剩余收益表现出一定的差异。但不可否认的是,现金流量和剩余收益具有增量信息含量。 |
| 10. | So from the post - industry economy to the knowledge economy , while the human capital becomes more important in the value creating of the firm than before , it also participate in the distribution of the residual returns of the firm 我们知道企业剩余索取权的分配结果依赖于对企业的剩余控制权,因此,从后工业经济时代起到当今的知识经济,人力资本在企业价值创造中的作用日益扩大的同时,也逐渐参与企业剩余收益的分配。 |