资本权益

人力资本权益的实现形式和实现机制；

Form and mechanism of realization of the human capital property ;

人力资本权益会计核算的核心是核算人力资本的价值贡献。

The core of accounting calculating is counting the value contribution of human resource .

高新技术企业人力资本权益的审计视角

A study on human capital equity in the high-tech enterprises from the view of auditing

并探讨了高新技术企业人力资本权益的分配形式和分配比例问题。

Moreover , the allocation form and proportion of human capital equity for hi-tech enterprises are probed .

对反映有关人力资本权益的报表格式、内容进行了设计。

This paper designs the format and content of the report explaining relevant human resource capital rights .

本文的创新之处在于对人力资本权益确立的基础上，根据研究的成果一一人力资本核算账户的设置和账务处理方法，编制了一个具体企业的简明核算案例。

The innovation of this paper consists in compiling a briefcase of a given corporation on the basis of research achievement-setup of accounting of human capital and method of accounting operation .

第四章从现行会计的权益理论中存在的问题入手，研究了人力资本权益的确立和人力资本权益分配等问题。

We start with the problems existing in equity theory of present accounting in chapter four . Then we study some problems such as establishment and distribution of human capital equity .

另外一方享有以处置通知中载明的相同条款和条件（包括购买价款）优先购买上述注册资本权益的权利。

The Other Party shall have a preemptive right to purchase such interest in registered capital on the same terms and conditions , including the purchase price , set forth in the Disposal Notice .

我国现有的按劳分配理论与实践又普遍存在忽视劳动力所有权资本权益的缺陷。

Existing theory and practice of distribution on the basis of labor in our country has been a general imperfection of neglecting the rights and interests of the capital of the ownership of the labor .

EVA绩效考核体系作为一项先进的绩效评价体系，不仅综合考虑了债务资本与权益资本，且最终旨在体现价值增值部分，即反映出企业经营真实的绩效。

EVA index evaluation system as a advanced assessment system , consider not only the debt capital , but also consider the equity capital , making the final result reflects the increase in the value part of a true reflection of the effect of business .

本文假设风险资本以权益资本的形式进行投资，研究风险资本的多阶段投资决策问题。

The received literature investigates the decision-making on stage financing under the consumption of equity finance .

由于可转换债券兼有债务资本和权益资本的双重特性，其定价方法比较复杂。

The binary feature of convertible bonds , which are both equity and debt , makes pricing complicated .

同时考虑到风险资本的权益性，风险投资机构为降低风险，对风险资本也进行了投资方式的组合。

Considering the right attribute of the venture capital , the venture capital company also portfolios the venture capital in order to reduce the risk simultaneously .

随后，权衡理论，代理理论都直接或间接地利用负债融资税盾价值讨论债务资本与权益资本的选择。

After that , the Trade-off theory and the Agency theory all discussed how to make choices between debt and equity by using the tax shield .

对企业经营者来说，债务资本和权益资本都是外来资本，区别仅在于融资渠道以及融资成本、表现形式不同而已。

For enterprise operators , debt capital and equity capital are all foreign capital , the difference only lies in financing channels , financing cost and forms .

鉴于此，本文通过分析，论证大学教师拥有参与决策权的平等地位和天然权力，大学教师人力资本产权权益最终体现为决策权，且是唯一的。

Because of this , through analyzing , this paper is intended to demonstrate that college faculty has an equal status and natural rights to participate the decision making process in college , and their final rights should be reflected by their decision making power .

在国有产权流动竞价的过程中，既要发挥市场的作用，以体现公正透明和效率；更要发挥国资委的作用，维护国有资本的权益。

Flow of state-owned property rights in the process of bidding , it is necessary to play the role of the market to reflect the fair and transparent and efficient ; the role of the SASAC must be exerted , and safeguard the interests of state-owned capital .

现代企业的资本来源有权益资本和债务资本。

Contemporary enterprise capitals cover the equity capital and the debt capital .

权益资本成本是权益资本的必要报酬率，即企业使用它所必须支付的最低报酬。

Cost of equity is the Necessary return of equity capital , which means the minimum compensation an enterprises should pay while use it .

而资本结构即权益资本和负债资本的比例关系对企业经营至关重要。

The capital structrue , which is the ratio of the equity capital to debt capital , plays the essential role in enterprise 's operation .

通过债务性资本与替权益性资本的替换，股东总能够获得套利收益，但同时也损害了普通债权人和政府的收益，因而受到法律的限制。

Shareholders can always seize private interest by substituting debet-offering for equity-offering , but such substitution harms ordinary debtees and government 's interest and was banned by law .

现行净权益概念的外延仅包括非人力资本所有者的权益，未包括人力资本所有者的权益，这已不能适应知识经济条件下会计环境的变化。

The extent of net equity only includes the rights of financial capital owners , not including the rights of human capital owners . This can not adapt to the change of accounting environment under knowledge economic .

创业资本是一种权益性投资。

Venture capital is one kind of rights and interests investment .

企业制度亟待创新，以保障人力资本所有者应有的权益，从根本上促进企业的高效率经营。

The innovation of enterprises ' systems should be carried out earnestly so as to protect the rights of the human capital owners that they deserve to have .

资本结构是企业权益资本和债务资本的比例关系，是公司相关利益者权利义务的集中反映，资本结构的合理设置是企业资本运营的重要内容。

Capital structure is the relationship between the proportion of debt capital and the rights and interests of capital , it reflect the rights and obligations of the company , Reasonable set of capital structure is an important part of capital .

资本结构由债务资本和权益资本构成，进而引出股权融资偏好、股权结构、债权人市场及其内部组成等更深层次的问题。

There brings the deeper problems , such as preference of equity financing , ownership structure and the market of creditors .

其中，投入资本成本包括债务资本成本和权益资本成本，税后净营业利润则以企业财务报表为基础，通过对财务报表的数据进行调整和计算得出。

Among them , the investment cost includes the debt capital cost and equity capital , NOPAT bases on the financial report of company after being adjusted and computed .

公司通过各种融资方式融资的结果形成了企业的资本结构，也就是公司全部资本中权益融资与债务融资两者各占的权重及其比例关系。

Company uses various financing ways , which result in the formation of enterprise capital structure .

表内资本包括：高级债务、混合型资本、权益资本、保险连接型证券，表外资本包括或有资本、保险及衍生产品。

Capital listed in balance sheet includes : senior debt , hybrid capital , equity capital and insurance-linked securities . Capital not listed in balance sheet includes : contingent capital , insurance and insurance derivatives .

对创新性人力资本折股实质上是财务资本所有者的权益让渡，是对创新性人力资本超额收益能力的确认，同时也具有一定的风险；

In fact , converting the innovative human capital into shares is a kind of rights and interests demisability patterns , which is a kind of reorganization of the ability of excess income power and it is also have certain risk ;