Chapter five, the theory basis of the residual equity theory.

第五章，剩余权益理论及其基础。

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The residual equity theory argues that accounting provides service mainly for the residual claimant, the shareholders.

指挥者理论则认为会计主要是为企业的直接控制者的内部决策和反映他们的经营绩效服务的。

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Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.

第六章，剩余权益论对现行会计理论与实务的指导意义。

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Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.

最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。

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Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.

最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。

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