entity equity theory 中文意思是什麼

entity equity theory 解釋
個體權益說
  • entity : n. 1. 實體；統一體。2. 存在（物）。3. （有別于屬性等的）本質。
  • equity : n 1 公平，公正。2 【法律】衡平法〈指補充成文法或普通法的公平原則，必要時以糾正用法不公〉；衡平法...
  • theory : n. 1. 理論，學理，原理。2. 學說，論說 （opp. hypothesis）。3. 推測，揣度。4. 〈口語〉見解，意見。
  1. Retrospection of accounting entity and questions on the entity equity theory

    對會計主體的再認識及對主體權益論的質疑
  2. Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method, origination way and equity structure ; non - controlling interest, position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements. some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements

    結合第二章合併會計報表理論框架的分析，筆者認為在討論制定我國合併報表具體會計準則時，應格外關注以下問題：應關注聯營法，考慮其適用性；應關注實體理論，可考慮採取以實體理論為主的作法：應考慮到企業集團業務的發展趨勢，力求對各種具體業務問題作出明確的指南。
  3. After an analysis of three above theories, we come to conclusion that ( 1 ) entity theory, which could strengthen the comparability of statement, is consistent with international customs. ( 2 ) considering special equity structure of chinese most listed companies, it ' s more necessary to protect the interests of minority equities from the institution

    （ 2 ）我國公司股份結構較為特殊，一股獨大的局面使大股東侵犯小股東利益變得習以為常，在這種情形下，會計準則更需要採取主體理論，從制度上保護中小股東的權益不受侵犯。
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