In the fifth part it proposed a way of defining the property rights of accounting information.
第五部分提出了在当今网络时代会计信息产权界定的一种设想。
Among the combination of contracts, the authoritative capital subject determines the property rights of accounting information.
在整个契约组合中具有权威地位的资本主体决定着会计信息产权。
Based on property rights of accounting information and accounting externalization, consideration will be given to both efficiency and justice of accounting information disclosure.
基于会计信息产权和会计外部化,会计信息披露可以实现效率与公平的兼顾。
It is the theory embodying such Chinese Characteristics as ownership forms, main body of property rights, consumers of accounting information and accounting supervision and reflecting accounting laws.
所有制形式、产权主体、会计信息用户、会计监督等,都是我国特色会计理论的重要体现。
In this part, the author suggests that change the owner of the accounting information property rights and the attribute of the accounting information property rights.
会计信息的产权重构方面,主要包括会计信息的产权主体重构和会计信息的产权属性重构。
In this part, the author suggests that change the owner of the accounting information property rights and the attribute of the accounting information property rights.
会计信息的产权重构方面,主要包括会计信息的产权主体重构和会计信息的产权属性重构。
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