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本文从分析会计与财务管理的关系入手,对几种权益理论(业主权理论、主体理论、剩余权益理论)及其对企业价值的理解进行阐述。根据企业价值评价方法模型的不断改进,提出单一的权益理论已无法满足企业价值评价的需要,在实务中需要将几种权益理论结合使用。
Starting with the analysis of the relationship between accounting and financial management, this paper elaborates on several equity theories (the theory of ownership, the theory of the principal and the theory of residual rights) and its understanding of the value of the enterprise. According to the continuous improvement of the enterprise value evaluation method model, it is proposed that a single theory of rights and interests can not meet the needs of enterprise value evaluation. In practice, several theories of rights and interests need to be used in combination.