Proprietorship theory correctly solve the final ascription problem of income distribution. 所有权理论则正确地解决了收入分配的最终归属问题;
A Review of the Main Viewpoints of the Enterprise proprietorship Arrangement Theory 企业所有权安排理论的主要观点述评
This paper queries the validity of Chinese traditional proprietorship doctrine on the basis of analyzing the theory of abroad ownership and proprietorship doctrine and puts forward that legal interest of larceny should be possession of property itself in terms of real right protection. 本文在分析域外本权说和占有说法益理论基础上,对我国关于传统的所有权说提出质疑,并从物权保护角度,提出我国盗窃罪的法益应当是对财物的他人占有本身。
In order to make the accounting of single proprietorship develop healthily, this paper sets forth the problems how to operate accounting and how to draw up accounting statements and the like in terms of theory and fact. 为使独资企业会计核算走上健康发展的道路,本文就私营独资企业如何进行会计核算、编制会计报表等问题从理论和实例上进行论述。
It is necessary to combine the Labor Value Theory, Factor Proprietorship Theory and Factor Contribution Theory to build the theoretical foundation of Market Economy Distribution Principle. 构建市场经济收入分配原则的理论基础要将劳动价值论、要素所有权论和要素贡献论结合起来。
Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory. 合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。