信息观(information perspective)、计价观(valuation perspective)、契约观(contract perspective)就是会计盈余功用理论的代表性观点。目前,会计盈余功用的实证研究主要集中在以下两个方面:
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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.
在威尔·赫姆身上体现出的受难意识与希伯来文化中的“契约观”、“选民观”紧密相关,而他的救赎也打上了深刻的犹太文化的烙印。
The consciousness of suffering always keeps close the concept of the covenant and the chosen people in Hebrew culture. Wilhelm 's atonement is marked by a deep imprint of Jewish culture.
分析传统的几种正义观,如功利主义、契约主义和德性正义等,可以知道它们在保护自然界方面的不足。
Analysing several kinds of traditional justice views, for instance utilitarianism, contract doctrine and virtue theory, can help us know their deficiency in protecting the nature.
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