This paper introduces the background of research in stakeholders accounting and the main progresses achived in this area.
利益相关者会计是在利益相关者治理的思想在国内外公司治理实践中影响日益扩大的背景下提出的,是对以业主权理论为核心的传统会计理论的一场革命。
An Analysis on the Societal Cost at the Situation of Imbalanced Social Interests;
探析社会利益失衡的社会成本
The current law and the environment institutions could not control the torts, and not compensate the social interests.
现有侵权法律制度和环境保护制度不能很好地实现对受损社会利益的救济和补偿,也不能很好地控制侵权行为的发生。
The investigation of the present study begins with interests,the objective of regulations,and analyzes different coercive regulations by distinguishing national interests,social interests and public interests.
管制性强制规范所蕴含的国家利益、社会利益及公共利益有着不同的品性,强制性规范产生的缘由无非是为衡量与解决这些利益与个人利益的冲突,由此决定了以不同利益为目的的管制性强制规范在与意思自治发生冲突时可能产生不同的法律后果。
Through the analysis of differentiation of social interest in contemporary China, the paper discusses one urban planning philosophy based on the public interest.
论文通过对目前社会利益分化的分析,探讨一种基于公共利益的城市规划策略。
The system of integration of social interest is faced with new challenges.
社会主义市场经济体制的建立必然带来社会资源配置方式的变化,导致利益主体的多元化,使社会利益整合机制面临新的挑战。
Then it differentiates the "social benefit" in general and two law systems as the basement to discuss the difference to crystallize their missions.
传统学说中经济法与社会法均以“社会本位”为基础,但未对其各自视野中的“社会利益”加以区分。
At present,a new pattern of social benefit has emerged,which has a great impact upon Party s ideology and thoughts and theories,the basis of classes of Party and that of the masses,the functioning of exemplary roles by Party s members,especially leaders,as well as influence over the administrative power of Party and the functions of Party s grass-roots organizations.
当前社会利益呈现新的格局,对党的思想理论和意识形态,对党的阶级基础和群众基础,对党员干部尤其是领导干部先锋模范作用的发挥,对提高党的执政能力,对党的基层组织战斗堡垒作用的发挥都产生重大的影响。
Marriage condition,one of the important composing parts in marriage system,stresses more on the realization of social benefit rather than sufficient protection of personal right in the marriage law of our country.
在我国婚姻法中结婚条件更多地强调了社会利益的实现,个人权利保护不够充分。
In this paper, we primary study two contents: 1) The effect of the changes of both the loan interest rate and the defaulting probability of the entrepreneur on the expected profits of the banks when the entrepreneur pursues opportunity benefit under asymmetric information.
主要研究两个方面的内容 :1 )不对称信息条件下 ,当企业追求机会利益时 ,贷款利率和企业拖欠还款概率的变化对银行期望利润的影响 ;2 )当企业具有多个连续投资项目时 ,在不对称信息条件下 ,贷款利率的变化对企业项目平均成功概率的影响 。
From the perspective of opportunity benefits of the subject and object of water pollution control supervision,an optimization model for the two sides in the game is established.
从水污染治理监管主体和客体之间的机会利益角度出发,建立博弈双方的优化模型,以松花江流域水污染治理实践验证该模型,验证结果表明可以通过加大对排污企业的收费,加大查处概率和惩罚强度等手段来实现博弈均衡下的帕累托改进。
The Effect of Complicate Status on Stakeholders Accounting Information Supply;
身份复杂化对利益相关者会计信息供给的影响
A Game Analysis of Fraud Accounting Information From Manager and Interest Groups;
企业管理层及其利益相关者会计信息失真的博弈分析
Stakeholders Collective Choice and Accounting Supervision;
利益相关者集体选择与会计监督研究
Accounting Policy Choice Based on Stakeholder Theory;
基于利益相关者理论的会计政策选择
Research on Relationship between Accounting Standards Quality and Participation Degree of Stakeholders;
会计准则质量与利益相关者参与度关系研究
Accounting Policy Choices Research based on Stakeholder Theory
利益相关者理论下的会计政策选择研究
Study on the Stakeholders Game in Accounting Standards Setting;
会计准则制定中的利益相关者博弈研究
The Research of Accounting Standard Setting: On the Stakeholders Perspective;
利益相关者视角下的会计准则制定问题研究
Research on the Standards of Accounting Based on the Theory of Stakeholders;
基于利益相关者理论的会计准则问题研究
The Analysis of Microscopic Accounting Policy Choice Behavior about Stakeholders;
利益相关者微观会计政策选择行为分析
The Influence to Interrelaters of Enterprises Benefit by Accounting System of Small Enterprises;
《小企业会计制度》对企业利益相关者的影响
Analysis of the Influence on the Choice of Accounting Policy of Those Who Share Mutual Benefits;
利益相关者对会计政策选择的影响分析
Accounting Information Quality Evaluation Based on Stakeholders
基于利益相关者的会计信息质量评价研究
Audit Stakeholder:Interactive Relation and Governance Mechanism;
审计利益相关者:互动关系与治理机制
Discussion on the Effect of Financial Report Based on the Stakeholders governance mode to Accounting Standards Setting;
利益相关者治理模式下的财务报告与会计准则的关系
Corporate Social Responsibility: a Stakeholder’s View;
从利益相关者视角解读企业社会责任
Stakeholder, Innovation Sources and ChancesTIAN Xiaoxia;
利益相关者价值创造、创新来源与机会
Stakeholder Models Measuring Corporate Social Performance;
企业社会绩效评价的利益相关者模式