资本保全理论是现代会计中的一个重要组成部分。
The theory of capital is an important component in modern accounting.
最后，对与人力资本紧密相关的资本保全理论和人力资本收入问题进行了专题研究。
Finally, there is the special study about capital maintenance theory with attachment to human capital and the revenue of human capital.
本文利用资本保全概念将企业本质、公司治理与财务会计理论整合为一个完整的理论框架。
The paper has the aid of capital maintenance concept to merge the nature of the firm, corporate governance and finance accounting theory into a integral theoretical framework whole.
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