权益型 meaning in English
equity reit
Examples
- After comparing benefits and costs of two kinds of investment channels , we argue that cvc is a kind of equity strategic alliance , and the forms of venture capital funds or subsidiary companies are more likely to achieve profits of strategic alliance
从交易成本理论和战略管理理论的角度出发，比较两类介入模式的优势和成本，融合资源本位企业观的相关研究成果，可得出如下结论：企业主导型创业投资（简称cvc ）是大型老牌企业和创业企业的一种权益型战略联盟，采用组建附属的创业投资基金或子公司的形式更能实现联盟的利益。 - All these problems make human resource value accounting have trouble in being brought into the traditional accounting system . from the view of many arguments about basic theories which exist in human resource value accounting , the paper aims at some of which have not been reached agreements to present own thoughts : to define the concept and feature of " human resource " , and financial implication feature and measurement of " human capital " ; to divide human assets into two parts : human assets in liabilities and human assets in owner ' s equity ; to study the reason why people should share additional profits and the proportion and so on
本文从探讨理论界对人力资源价值会计的基本理论存在的种种争论入手，针对尚没有达成共识的问题提出自己的见解：界定了人力资源的概念和性质、人力资本的财务含义、性质及度量方法，将人力资产分为债务型人力资产和权益型人力资产两部分，探讨了人力资本所有者参与企业超额利润分配的原因和分配比例等等一系列问题，以期建立起人力资源价值会计赖以建立的理论基石。