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试论现代企业的权益计量理论选择
Authors
杨金忠
胡志荣
Publication date
15 September 2000
Publisher
Abstract
西方会计理论界曾先后提出过业主权论(所有者论)、主体论、剩余权益论、企业论、基金论、指挥者论等多种权益计量理论,其中占主流派地位且在实务中得到广泛运用的是业主权论和主权论。本文试图从产权角度出发分析业主权论和主体论,进而推演出适合目前我国现代企业的权益计量理论
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Last time updated on 10/06/2020