贝卡里亚作为近代刑法学的开山鼻祖，其恢宏博大的刑法思想与刑法理论是构建于社会契约论与功利主义哲学观基础之上的。
As a founder of modern criminal law, Cesare Beccaria put forward his criminal law ideas and theories based on social contract and Utilitarianism.
会计透明度是会计信息质量的全面概念，其理论视角有契约观、投资者保护观和信息观。
Accounting transparency is a comprehensive concept of the quality of accounting information. Its viewpoint includes contract view, investors protecting view and information view.
企业契约理论、新所有权观、按贡献参与分配收益原则、人力资本的日益重要性是利益相关者参与公司治理的理论基础。
Theoretical foundation: enterprise bond theory, new viewpoint of proprietary rights, principle of allocation according to contribution, the importance of human capital.
企业契约理论、新所有权观、按贡献参与分配收益原则、人力资本的日益重要性是利益相关者参与公司治理的理论基础。
Theoretical foundation: enterprise bond theory, new viewpoint of proprietary rights, principle of allocation according to contribution, the importance of human capital.
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