residual equity 中文意思是什麼
residual equity
解釋
殘餘業主權益-
[ 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「與凈權益性質相關的問題」是研究的進一步深化。 -
Score special claim on residual equity
對剩餘財產凈值的特別要求權 -
The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。 -
As different financial contracts, equity contracts and debt contracts have different internal request on the structure of corporate governance and play a great role on the allocation and matching of firm ' s residual claims and residual control rights
作為不同的金融契約，股權和債權融資契約對公司治理結構有不同的內生要求，在一定程度上決定著企業控制權和剩餘索取權的效率配置。 -
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
為尋求會計基本問題的可行解，我們探討了會計目標、信息質量特徵和計量屬性之間的交叉相關性以及eva （一種業績衡量方法）和剩餘收益估價（一種權益估價方法）的內在聯系，這種交叉相關性和內在聯系預示了解決會計基本問題的可能性。 -
And the most basic right structure is equity structure and the relation between the residual claim and the residual rights of control ( marketing rights )
而最基本的權利結構是股權結構，以及剩餘索取權與剩餘控制權（經營權）之間的產權關系。 -
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
在此基礎上得出了本文的基本觀點，即凈權益性質是對企業做出主要貢獻的利益主體對企業的剩餘索取權。 -
Owners ' equity : the residual interest in the organization ' s assets after deducting liabilities
所有者權益：資產減去負債之後的企業剩餘權益。
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