契約關系 的英文怎麼說
中文拼音 [qìyāoguānxì]
契約關系
英文
contractual relationship-
Cpa ' s auditing business involve two legal relations, one is contract relation between the bailer and cpa, another is a special trustful relation between cpa and the users
注冊會計師審計業務所涉及的法律關系主要有兩種：一是委託人與會計師及會計師事務所之間的契約關系；二是注冊會計師及事務所與報表使用人之間的特殊信賴關系。It came to be an arrangement between parents, bride and bridegroom.
它發展成為父母、新娘與丈夫之間的一種契約關系。Modern enterprise is an aggregate of multilateral contracts. among the kinds of covenant relationships, the most important one is the clientage
兩權分離的現代企業是多邊契約關系的集合體，其中最重要的就是委託代理的契約關系。2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system
盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。The party who can actively design the agreement is called consigner and the other party is called deputy who can only passively " accept or refuse the agreement
在這一契約關系中，人們將能夠主動設計契約形式的當事人稱為委託人，而將被動地接受或拒絕契約形式中進行選擇的當事人稱為代理人。In substantive relations, diffuse obligations can run within the family and neighbors and intimate friends, while contract governs those in a wider circle.
在實際關系，家庭，鄰居和親密朋友之間的是鬆散的義務關系，而在更大的范圍內通行的則是契約關系。Under the market economy, keeping credit worthiness and ensuring all kinds of contractual responsibilities be fulfilled timely is the premises for the normal operation of the whole economic system
在市場經濟條件下，嚴守信用，確保各種契約關系的如期履行，是整個經濟體系正常運行的基本前提。Contract relationships and ownership arrengement in hi - tech enterprises
物質資本契約關系及其所有權安排Contract relationships and ownership arrangement in hi - tech enterprises
高新技術企業的人力資本與物質資本契約關系及其所有權安排Human resources is the important right body in the contract relation, with the improvement of its relative importance in capital structure, it is natural choice to participate the residual distribute
從人力資本角度看，人力資本作為企業契約關系中重要的產權主體，隨著其在資本構成中相對重要性的提高，參與剩餘分配是必然的選擇。This paper attempts to apply the principal - agent model to banking firms and borrowers in loan market
摘要本文系將代理理論中主理人與代理人間的契約關系，用於銀行放款市場中銀行（主理人）與借款者（代理人）上。Since 1980s, the risk investment was the focus of the attention of the economic academic community in developed countries especially in u. s. a. not only the basic theory of the indenture economics, information economics and the agency by agreement shows the operational mechanism of the risk investment, but also the means of the experience and empirical analysis are used to study the risk investment ’ s positive affection to the development of the high - tech industry and economy
本文在系統梳理風險投資基本理論與國內外研究進展的基礎上，對美國風險投資的發展歷程及影響因素、風險投資資金來源與風險投資機構的組織形態、風險投資機構的決策過程、風險投資機構與創業企業的契約關系、風險投資的退出途徑等問題展開了具體分析。並且以風險投資對象企業? ?高科技創業企業的治理結構為實例，剖析了以知識經濟為背景的企業權力轉移論，對有關假說進行了經濟學理論與經濟現實相結合的批判。There are two major theories concerning the legal relations between schools and students. one is that of relation of special power, the other of contracts
有關學校與學生的法律關系主要有兩種理論學說：特別權力關系說和教育契約關系說。Hereby are two different types of theories : one is theory of relations of special power in the sense of public laws while the other is theory of educational contracts in educational laws
在學生權利體地位問題的認識上有著兩種不同的理論：一是公法上的特別權力關系理論；一是教育法上的教育契約關系理論。This section, from the angle of incomplete information, elaborates possible formation on the conflict of interests from the acquiring of different information from different sides or
在這部分，從信息不對稱的角度，論述當簽約各方獲取不同的信息或者具有某種不確定性的時候，在契約關系中可能形成的利益的矛盾。It is the modern enterprise of the contract relation between different members of enterprise of a kind of description that organizes the management system in essence
它本質上是一種描述企業不同成員之間的契約關系的現代企業組織管理制度。Surveying the theories and practice all over the world, the countries such as german insist on contract responsibility according to providing contract by silent information and protecting the third party. however, america and england tend to infringement responsibility, because they think there is n ' t strict contract relations between accounting and the third party, and cpa against the liability stipulated in advance. the third party can be devided to the direct third party, the predicted third party and the third party which can be predicted reasonably
縱觀世界各國學說與實踐，德國等大陸法系國家一般主張為契約責任，這主要是以默示的信息提供契約，具保護第三人效力的契約，契約締結上的過失等理由為依據；而英美法系國家，判例和學說趨向降旗認定為一種侵權責任，因為會計師與第三人之間並無嚴格意義上的契約關系，雖然對注冊會計師而言，第三人具有合理的可被預見性，但第三人畢竟是不確定的多數人，因而會計師違反的是法律事先規定的義務，侵犯的是一般公民的權利，是絕對權，只能依侵權行為的責任構成追究責任。In the market set, two partner enterprises in a strategic alliance make a contract that defines tae two enterprises are still independent of each other instead of merger. at the same time, owing to the alliance, they are much closer than other enterprises in the set
組建戰略聯盟的企業之間是市場集合中的一種契約關系，這種關系使得雙方仍然是市場交易關系，而並沒有合併成一企業，但是同時又超越常規的交易關系，因為它削弱了企業邊界。Due to the barrier of idea and institution, technology reform and economic development are not synchronous. for a long period of time, because of the unconnected financing channels, unsound contractual relationships, unreasonable distribution system and the undefined intellectual property rights, risk investment developed difficultly in our country. some corporations have even gone wrong and gone bankrupt at last
我國的風險投資業發展較晚，由於觀念及體制上的障礙，科技改革與經濟發展未能保持同步，長期以來融資渠道的不通暢、契約關系的不健全、分配製度的不合理、知識產權不明確等原因，致使我國風險投資事業舉步維艱，有些公司甚至誤入歧途，最終破產關閉。Independent director, intituled outside director again ， or non executive director ， is the director who he has no contract relation with the company except the status of director. they are neither employee nor relative, provider, dealer, fund - provider, nor the representative of the provider with law, account, audit, management advice service. they have no relation with the company in corporate decision, affair exercise, nor controlled or impacted by other directors
獨立董事又稱為外部獨立董事，或獨立非執行董事，是指除了董事身份外與公司沒有任何其它契約關系的董事，他們既不是公司的雇員及其親屬，也不是公司的供貨商、經銷商、資金提供者，亦不是向公司提供法律、會計、審計、管理咨詢等服務的機構職員或代表，他們與公司沒有任何可能影響其對公司決策和事務行使獨立判斷的關系，也不受其他董事的控制和影響。分享友人