minority interests 中文意思是什麼
minority interests
解釋
少數股東權益-
Issue of rights and interests protection for minority share holders in corporation
公司少數派股東的權益保護問題 -
However, with the controling share being kept in the hands of state government or institutional shareholders, independent directors find that they are actually underplayed roles in boardrooms and their confined atonomy and monitoring function can not stop some majority stockholders from engaging in self - interest serving and infringing minority stokholders ’ interests
中國上市公司的國家股和法人股占據了絕大份額，而占絕對控股權的大股東就擁有了對公司的絕對控制權，獨立董事在董事會中的制衡作用卻收效甚微，這就為大股東謀求不正當利益提供了便利。 -
How are minority interests treated under the consolidation method
合併法如何處理少數者權益？ -
At the same time, study on efficiency of ownership structure also has some practical values. as for chinese stock market, to understand such phenomenon as " a dominant shareholder " and to design and implement the policy of downsizing state - owned shares all call for the study on efficiency of ownership structure. furthermore, some feasible policy suggestions on how to protect the minority shareholders " interests can be put forward based on such study
同時，所有權結構效率研究還具有很重要的現實意義，就我國股市的實踐而言，正確認識我國上市公司「一股獨大」的問題和設計及實施「國有股減持」方案實際上都與所有權結構效率的研究有關，此外，所有權結構效率研究還將為我國上市公司如何制定和建設中小股東權益保障機制提供理論依據。 -
The focus of study on efficiency of ownership structure lies on this question : whether or not different kinds of ownership structure will bring about significant efficiency differences on the protection of minority shareholders " interests
所有權結構效率研究爭議的主題是關于不同的所有權結構安排是否會導致中小股東權益保障程度的差異。 -
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。 -
Then the perfect corporate governance structure in which the shareholders are separated from the manager is damaged and the minority shareholders " rights and interests are exploited. so we choose two main facts to study
因此，本文選擇影響交易費用的重要因素? ?資產專用性（在本文研究的問題中對應于股權的流通性）和影響控制權收益的重要因素? ?獲取控制權收益的成本這兩個問題作為研究的重點。 -
Finally we discuss the methodology of our research, the chapter arrangement and the innovation in this dissertation. in chapter two, we explains the internal factor and external condition of minority shareholders " rights and interests being exploited by the block shareholder based on the contractual theory
通過論文研究的問題、邏輯路徑、章節安排及創新特色這一節，確立了全文研究的問題及方向，並對研究路徑、章節安排及模型邏輯關系進行了設計，同時歸納了本文的創新點及特色。 -
Corporate division is an important method for improving management efficiency and optimizing organizing structure of company. it will aslo bring negative effect to the minority stockholder, creditor, especially it is exercised in the conversion of state - owned enterprises. in the process of conversion, stakeholders may have the heavy losses because of the unfair corporate division. so it is an important task for company law to protect the stakeholder ' s interests in division. our state also proscribes the protection of the stakeholder, but there exit a lot of problems in the clause of company law
公司分立具有提高公司經營專業化水平、降低內部管理成本等效率價值，成為公司組織再造的重要手段，而分立的結果會使公司在人格、財產、權利義務等許多方面發生深刻變化，給公司經營與發展造成重大影響，使作為利害關系人的中小股東、債權人受到較大影響，其利益有被侵害的危險。 -
Furthermore, these individuals are precluded from assuming executive positions in the company. independent non - executive directors owe a fiduciary duty to the company and its shareholders and, in particular, are entrusted with the responsibility of protecting the interests of minority shareholders
獨立非執行董事對公司及全體股東負有誠信與勤勉義務，尤其是保護小股東的權益，並為董事會的決策過程注入了非常重要的制衡元素。 -
But it is well known that the minority shareholders " rights and interests are exploited in chinese public listed companies
但是現實的情況卻是小股東的權益屢屢受到侵害，其根源究竟在哪裡 -
Research of consolidation theory is helpful to solve problems of recognition, measurement and disclosure of minority interests of consolidated statement
合併理論的研究有助於解決合併報表中少數股權和少數股東損益的確認、計墾和報告等問題。 -
However, the legislation and the law theories of this country focus more on the establishment of companies, i. e. on its admission to market than on the termination of companies, i. e. its secession from the market, which results to the fact that the legislation on the latter is too simple and the theoretical research is in short. in practice, there are many cases of companies ’ involvement in non - liquidation or malicious liquidation after their dissolution, which not only infringe the rights and interests of the country ( on taxation ), the creditors, the employees, and the shareholders with minority stake, but also lower the social credit and disturb the market economic order
但我國立法和法學理論均將關注點放在了公司設立即市場準入方面，而在公司終止即市場退出方面，立法簡單粗糙，理論研究缺乏，實踐中公司解散后不予清算或惡意清算的現象比比皆是，不僅嚴重損害了國家（稅收） 、債權人、職工、小股東的利益，還大大降低了社會信用，擾亂了市場經濟秩序，應當引起立法界、司法界和理論界的警覺和反思。 -
Speed up the development of minority nation area is not only the interests of minority nations, but also the interests of the whole nation
加快少數民族地區經濟的發展，不僅是少數民族的根本利益，也是整個國家利益。 -
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。 -
According to system economics, rpt increased the risks of the potential infringement of the minority stock holder ’ interests. while, according to the signal theory of the agency by agreement, fully reveal of the rpt, can offer more transparent accounting information
根據制度經濟學的分析，關聯交易存在著潛在的侵害中小股東的利益的風險，而根據委託代理的信號理論解釋，充分披露關聯交易，能夠提供更加透明的會計信息。 -
A parent company that has less than 100 per cent ownership of a subsidiary must deduct the earnings ( or losses ) attributable to minority shareholders ( called minority interests ) in its profit and loss account
母公司在子公司中的所有權如果不足100 % ，它的損益表上必須扣除少數股權股東的收益（或虧損） 。 -
Starting from trade and the development and management of specialized markets, after 15 years of efforts, tiande group has come to hold majority and minority interests in over 30 entities, covering sectors such as commercial estate, information technology and financial investment
起始於貿易與專業市場的開發及營運管理，經過15年發展，天德集團旗下參股、控股企業已達30餘家，涉及商業地產、信息產業及金融投資三個領域。 -
How to protect the interests of the minority stockholders
中小股東的利益又將如何保障 -
Hence, the most important is to protect the interests of minority stockholders in order to pursue fairness inside a group enterprise
因此，在企業集團內部，尋求公平利益保護，最重要的就是要保護少數股東的利益。
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