residual claim 中文意思是什麼
residual claim
解釋
剩餘求償權-
The paper then goes on to propose some feasible means of establishing an incentive binding system of the manager of township enterprises as follows : 1 ) withdraw township collective assets from township enterprises in form of currency and transfer them to the manager and workers so as to make the manager own residual claim and control power over enterprises and thus to solve the problem of motivating business manager in a deeper sense ; 2 ) settle the issue of choosing business manager, namely, establish an effective mechanism which may ensure that those most capable of management will take the place of manager
在此基礎上，本文提出，建立鄉鎮企業經營者激勵約束機制的實現途徑是：一、通過鄉鎮集體資產以貨幣形態從鄉鎮企業退出，將集體資產轉讓給企業經營者和企業職工，讓企業經營者擁有剩餘索取權和企業控制權，從而在深層次上解決企業經營者激勵問題。二、解決企業經營者選擇問題，即建立能保證將最有經營才能的人占據經營者位置的有效機制。 -
So idiosyncratic entrepreneurial human capital which lies in the core position of human capital occupies a major position in the overall corporate production, and is the most costly resource for enterprise. that entrepreneurial human capital shares the residual claim is the important content of transformation of modern corporate production connotation
因此處於人力資本核心地位的異質性的企業家人力資本在企業的聯合生產中居於中心地位，是企業最寶貴的資源，企業家人力資本享有「剩餘索取權」是現代企業生產內涵發生轉變的重要內容。 -
In a long time, stockholders possessed the whole residual claim and residual control. however, with the development of the corporate governance, creditors, managers, government and employees come to join in the corporate governance
但隨著經濟的發展，其他利益相關者的地位逐步升高，債權人、經營者、職工和政府都以各種方式體現著對企業治理的影響，未來企業治理的發展趨勢是利益相關者共同治理。 -
Then the author puts forward the most important opinion of this article - that is, ( 1 ) in the theory of incomplete contract contributed by ghm, residual rights of control are too abstract, which just like a " black box ", to lose quite a number of the ability of explanation in theory. ( 2 ) hhe article replaces the residual claim with control right as the central conception to analyze corporate governance issue
在此之後，作者提出了本文的核心觀點：在以ghm為代表的不完全契約理論方法中，剩餘控制權太抽象了，就像一個「黑匣子」 ，使其失去了相當多的理論解釋力；用控制權取代剩餘控制權作為分析公司治理問題的中心概念。 -
At the same time, they compare benefits of residual claim and residual rights of control with that in other types of foreign - trade enterprises, to make decisions whether to leave the enterprises or not
同時，國有外貿企業經營人員通過剩餘索取權收益和控制權收益的大小在不同類型外貿企業間橫向比較，決定其流向。 -
However at present it is normal that human capital especially entrepreneurial human capital was looked down on and underestimated in china. the property right of entrepreneurial human capital was not accepted by the enterprise. entrepreneurial human capital ' s residual claim was deprived
然而目前我國普遍存在對人力資本尤其是企業家人力資本的輕視與低估，企業家人力資本在分享企業收益時其產權沒有得到承認，其「剩餘索取權」被剝奪，企業家的激勵不足。 -
Eso plays an important role in executive managers " s incentives since it appeared in the middle of 20th century. the idea behind stock options is to align incentives between the managers and shareholders of a company. it matches the power of “ surplus control ” with the power of “ residual claim ” by letting the executive mangers participate in the distribution of residual claim, consequently enabling manager ' s benefit goal to be most consistent with the enterprise shareholders " wealth
國外的研究現狀呈現出以下特點:一是對公司治理及經理人激勵理論的研究較為完善，但對引入股票期權后的激勵問題研究較少;二是研究多集中在對股票期權激勵效果的實證分析，但對其內在的激勵機理分析不夠，即使在實證研究方面，也存在著較大的分歧;國外的反對者則認為，期權在企業中遭到濫用，期權歪曲了企業收益的概念，這部分 -
With regard to the development of venture capital in china, capital, project and human resources are all confinements to some degree. however, the main problem is low governance efficiency of vc derived from the vague agency relationship in vc fund. the appropriate allocation of residual claim rights and control rights is key approach
就轉軌期中國的風險投資業而言，資金、項目、人才等都在一定程度上制約了風險投資的發展，但機制重於資金、機制重於技術，最根本的問題，是源於風險投資公司內部委託代理關系不清晰而衍生出來的風險投資公司和創業企業的公司治理效率低下。 -
Advocate the right of residual claim for the common workers
關於一般工人享有剩餘索取權的主張 -
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。 -
It is a proper combination of contractual claim, contractual control, residual claim and residual control, which try to satisfy the participation constraint and efficient principle. efficient property right structure results from market trade and will evolve into a more efficient one
企業的產權結構就是通過契約索取權、契約控制權、剩餘索取權和剩餘控制權這四者的不同組合，來滿足企業參與者的參與約束和制度得以生存的效率原則。 -
With the analysis of this model, this paper point out that the distribution of ownership and the control right are according with what we learned form the modern enterprise theory in which the residual claim right be required to match with the residual control right in nature, but there is difference between them in the form to the venture enterprise coming from the character of venture investment
通過對模型及其擴展形式的分析得出，在風險企業中的控制權與所有權的分配在本質上與現代企業理論中所強調的「剩餘控制權與剩餘索取權相匹配」是一致的，但是因為風險投資的特點而在形式上有所不同。 -
Being based upon the modern economy ' s new characteristic, through the analyzing of the traditional theory about the distribution of the residual control rights and residual claim of the firm, this paper discusses the residual control rights " distribution among the providers of the firm capital. then, the paper analyses the theoretical foundation, mode and nature of human capital participating in the distribution of the residual returns
本文立足於當代社會經濟的新特點，通過對傳統的企業剩餘控制權分佈和剩餘收益分配理論的剖析，探討新的知識經濟條件下企業的剩餘控制權在不同資本提供者之間的分佈特點，並以此為基礎，分析人力資本參與企業剩餘收益分配的理論基礎及其方式和特點。 -
The analysis of the human capital sharing residual claim rights of the firm
人力資本分享企業剩餘的相關問題分析 -
Residual claim of entrepreneurs in property - rights reform of chinese state - owned enterpies
國企產權改革中的人力資本產權 -
The way to solve these conflicts is to keep matching of residual claim and residual rights of control
解決這種利益沖突的方法是實現企業剩餘索取權與剩餘控制權的對應。 -
Based on the two discussions above, i discuss the ways by which the owners of human capital have residual claim
（ 3 ）在（ 1 ）與（ 2 ）的基礎上，進一步探討了事務所人力資本所有者分享剩餘索取權的具體方式。 -
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 the third chapter, i will discuss the arrangement of residual claim of the owners of human capital. that is, how the owners of human capital gain the residual of the accountant firms
第三章主要論述合夥事務所人力資本剩餘索取權的分享安排，即，人力資本所有者怎樣參與事務所的剩餘分配。 -
Under this basis the article points that the separation between residual claim and control right, which has been observed by berle and means, should be understood the separation of residual claim and real control right the problem brought out by the separation is the right issue that needs to be resolved by the corporate governance
在此基礎上，本文指出伯利和米恩斯觀察到的剩餘索取權與控制權的分離，應該理解為剩餘索取權與實際控制權的分離，而由它們的分離所帶來的問題正是公司治理需要解決的問題。
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