企业剩余控制权是企业的重要决策权。
Residual control over an enterprise is an important decision-making power.
剩余控制权是企业“自觉力量”的灵魂；
Residual claim is the soul of a firm for "self decided power";
企业的所有权分为剩余索取权和剩余控制权。
Control right of enterprise can be divided into right of residual and rights of residual control.
文中控制权被区分为合同控制权和剩余控制权。
The rights of control are divided into contract control rights and residual control rights.
企业所有权指的是对企业的剩余索取权和剩余控制权。
Proprietorship of a corporation is the surplus claim right and the surplus control right.
使教育选择剩余控制权与教育选择剩余索取权相对应；
Thirdly, matching education residual controls with the educational residual claim.
该组合约的关键内容就在于企业剩余索取权与剩余控制权的安排。
So, residual rights of control and claim to residue constitute the core content of the set of contracts.
谈判能力较强的人力资本群体拥有相对较强的剩余索取权与剩余控制权。
Different human capital group has different negotiation ability which the strong one can get relative strong residual and control rights.
作为企业的所有者，中心签约人拥有合约约定的剩余控制权和剩余所有权。
As the owner of the enterprise, the central party to the contract possesses the residual control right and residual ownership.
而剩余索取权与剩余控制权对应的制度安排则是企业承担不确定性的法宝。
The residual claim and relative to the arrangment of residual right control are the effective power for enterprise to undertake the uncertainty.
为促进企业分工生产的实现，需要在企业契约中形成动态的剩余控制权配置。
Therefore the realization of labor-dividing production in a firm needs the dynamic distribution of residual rights in the firm contract.
现代产权理论认为，企业的所有权是企业的剩余控制权和剩余索取权的统一。
The modern property right theory have the opinion that the ownership of an enterprise is the unity of residual manipulation and residual claim.
完整产权是指剩余控制权与剩余收益权结合在一起并落在同一主体上的一种制度。
The complete property right refers to the system that surplus control right and surplus earning right are combined, which belong to the same subject.
随着不同时期企业制度的演进，企业剩余控制权安排契约的变迁大致可以分为三个阶段。
Along with the evolvement of enterprise institutions in different ages, the residual control rights contracts in enterprise experience three stages.
具体而言，会计政策选择是企业剩余控制权的一种表现，也是企业寻租行为的一种途径。
For specific aspect, accounting policy choice is not only a kind of exhibition of residual control right, but also an approach to rent-seeking.
剩余控制权的配置是一个长期的、由多种因素共同决定的过程，认识这个过程十分重要。
Residual control rights configuration is a long-term process decided by a variety of factors. It is important to recognize the process.
在涉及两种以上财产的企业联合生产过程中，人力资本所有者拥有两种不同的剩余控制权。
The owners of human resources have two kinds of different rights to manage surplus capability during the production process of united enterprises related to overt wo kinds of properties.
事实上，委托-代理关系中存在的问题主要是所有权外化所引起的剩余索取权、剩余控制权的分割问题。
In fact, the problems in entrusting-acting relationship are those share ones of surplus demand and control right owing to ownership externalization.
而经济学的研究已经为我们解决这一问题提供了很好的工具，那就是剩余索取权和剩余控制权尽量对应的原则。
The economics researches have provided us very useful tools to deal with the problem, which is, the residual claiming right should correspond to the residual controlling right to the utmost.
企业的所有权是一种动态的所有权，在企业不同的经营状态下对应着不同的企业剩余控制权和剩余索取权的分配关系。
Since the ownership of enterprise is a moving right, the residual manipulation of enterprise and residual claim are allocated to suit for varying situations.
企业契约对产权分析具有重要意义，是公司治理结构赖以产生的条件，剩余控制权与剩余索取权的配置是公司治理结构的决定性因素。
Enterprise contract is of great significance to the analysis of property right and the condition for the emerging of enterprise property right structure.
重点探讨了会计师事务所内的代理行为、代理成本及其控制问题，分析了控制会计师事务所内剩余控制权的滥用与降低代理成本的具体办法。
We emphasized the agents' behaviors, agency costs and the way of controlling them, then analyzed the specific means of controlling the residual rights of control and reducing agency costs.
人力资本与非人力资本所有者一样，应该分享企业剩余索取权和控制权熏但分享的范围和程度取决于特定契约条件下人力资本所有者的谈判力。
The human capital should share the residual claim power and residual controlling power in firms, but the range and degree of sharing them depends on the human capital's negotiation power.
资本雇佣劳动是指物质资本主体垄断企业控制权和剩余索取权。
Capital employing labor means owners of substantial capital hold control right and residual claiming right of a enterprise.
人力资本分享企业剩余索取权和控制权的范围不断扩大、形式日益多样，内容越来越具有实质性。
There are broad scope, varied forms and substantial content on human capital's sharing of claim to enterprise's residue and control power.
所谓公司治理，是指有关公司控制权或剩余索取权分配的一整套法律、文化和制度性安排。
So called corporate governance, is some kind of distribution system of corporate control power and residual claim right.
现代企业理论认为，最优的企业所有权安排要求剩余索取权和企业控制权的安排对称。
The modern theories of the firm insist that the superior firm's ownership arrangement requests the symmetrical arrangement of residual rights of claim and control rights of firm.
两者共同承担风险，瓜分控制权，共同分享剩余收入。
They undertake risk commonly, dividing up the power of control and sharing the surplus income.
现代企业理论认为可以通过建立有效的剩余索取权和控制权的配置机制来缓解这一问题。
The modern theory of firm suggests we mitigate the agent problems by establishing an effective allocative mechanism of residual claims and control.
公司治理就是选择恰当契约安排来实现剩余索取权与控制权的对应，以确保企业的决策效率。
Corporate governance is to choose proper contract arrangement to insure that claim to firm's residue is in proportion to rights of control.
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