特定产权

本文首先对会计与产权的关系进行了论述，阐明了任何一个时期的会计都是建立在一定的产权关系上，任何一种类型的会计都要维护特定产权制度的观点。

First , this article discusses the relationship between the accounting and equity , expatiating a point of view that accounting at any time should be established on an equity relationship and any type of accounting should maintain a particular equity system ;

物权是法律赋予特定财产权之上的排他性权利，旨在强化财产权之归属。

Ownership is an exclusive right granted by the law over the specified right of property in order to enhance the belonging of the right of property .

本文认为，精神损害的客体范围应包括：人格权，身份权，特定财产权和精神利益四个部分。

The article takes for the object scope of mental distress should include the rights of personality , the rights of status , the special property , and mental interests .

乡镇企业产权关系的这种扭曲，形成了乡镇企业与乡镇政府特定的产权关系，也就构成了乡镇政府与乡镇企业之间一系列不合理的传统关系的基础。

This kind of distortion has formed the specific relations between township enterprise and township government on property rights . And meanwhile , it has formed the foundations of a series of unreasonable traditional relations between the government and the enterprise .

为顺应社会发展及法律进步之需要，我国法律全面地将精神损害赔偿适用于特定财产权、身份权及所有的人格权，包括具体人格权和一般人格权。

In order to meet the need of the progress in society and law , the civil law of our country has applied the spirit injury compensation to special property right , identification right and all the personality right , including specific personality right and com-mon personality right .

这些特征来源于团队治理企业特定的企业产权关系类型，而这种产权关系类型的建立受到股权分布、企业规模、企业文化等因素的影响。

These characteristics come from the special relationship of enterprise property right , which is influenced by ownership distribution , enterprise size , enterprise culture and other aspects .

同时，由于小企业自身条件的限制和我国特定的知识产权保护现状，这类企业面临着潜在竞争者的进入威胁和无差异化的价格竞争。

At the same time , however , this kind of small business face the entrant threat from the potential competitor due to the low entrant barrier or mobility barrier .

我国精神损害赔偿的客体范围包括人格权和人格利益、特定的身份权、具有人格象征意义的特定财产权等。

The object scope of the spiritual damage compensation in our country including the personality power , the personality benefit and the specific status right has the personality symbolic significance specific property right .