benefit of division meaning in English

承担部份担保责任
分配利益

Based on the comparative angle , states enterprises " entrustment theory , and reveals present situation and questions of state - owned enterprise entrustment , and gives some new points and thoughts to found and perfect the system of state - owned enterprise entrustment . then , the thesis deeply probed into accounting problems in state - owned enterprises " entrustment , including property right , assessment , benefit of division , risk bearing method , accounting treatment of entrustment cost . on basis of the analysis and entrustment practice of zhengyuan - weifeng , author thought enterprises " entrustment fits the reality choose of state - owned enterprises , and it is an effective reformatory model of state - owned enterprises
作者从比较法的角度，阐述了企业托管的一般理论，揭示了目前我国国有企业托管的现状及问题，为建立和完善我国国有企业托管体系提出一些新观点和新思路，对国有企业托管中的财务会计问题，包括托管中的产权问题、资产评估、利益分配及风险承担方法、托管费的会计处理等进行了深入的理论探讨和分析，并在此基础上结合正圆?维丰的托管财务实践，认为企业托管能够直接进行企业财产权的重组，适合我国国有企业的现实选择，是一种有效的国有企业改革方式。