This dissertation uses the normative approach and tries to make the nature of net equity clear, which is based on Firm Theory.
本文主要运用了规范研究方法，并以经济理论中的企业理论为基础，试图从理论上阐明净权益的性质。
参考来源 - 论新经济环境下的净权益性质·2,447,543篇论文数据，部分数据来源于NoteExpress
净权益不仅是会计理论和实践中一个很重要的基本概念，而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
本文以巴西税法中的净权益利息为例，简要梳理其在巴西税法中的相关规定和在其他国家(如德国、西班牙与美国)税法中的所得定性。
In this article, the author takes the Brazilian net equity interest as an example to illustrate its income classification under the tax laws of Brazil and other countries (e. g. Germany, Span and us).
财务会计信息可以分类为：资产，负债，业主权益，收入，费用，净收益(或净损失)。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
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