企业契约是公司之间的约定的方式。
Property rights are the premise of the firm contract and the content of the firm contract.
产权是企业契约的前提,同时又是企业契约的内容。
参考来源 - 产权契约与财务治理权的配置·2,447,543篇论文数据,部分数据来源于NoteExpress
文章从企业契约视角解释了会计信息相关性与可靠性分离的原因。
Using contract theory, this paper explains the divergence of relevance and reliability of accounting information.
剩余索取权与控制权的匹配被认为是企业契约结构的“铁的定律”。
The matching of residual claim and control rights is generally regarded as the iron rule in the corporate contractual structure.
会计诚信作为隐性契约,在企业契约体系中有其存在的必然性和独到的功能。
As an implicit contract, accounting integrity has its existing reason and original function in enterprise's contractual system.
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