Earning managements belong to financial accounting category , which mainly research the behaviors by which financial report is intervened under the principal - agent contracts 盈余管理属于财务会计范畴,主要研究委托代理契约关系下的财务报告干预行为。
In this paper , the contractual relationship between venture capitalists and entrepreneurs is modeled to investigate the influence mechanism of government subsidies on venture capital 本文建立了风险投资者与创业者之间的契约关系理论模型，研究了政府补贴政策的影响机制。
The party who can actively design the agreement is called consigner and the other party is called deputy who can only passively " accept or refuse the agreement 在这一契约关系中，人们将能够主动设计契约形式的当事人称为委托人，而将被动地接受或拒绝契约形式中进行选择的当事人称为代理人。
Under the market economy , keeping credit worthiness and ensuring all kinds of contractual responsibilities be fulfilled timely is the premises for the normal operation of the whole economic system 在市场经济条件下，严守信用，确保各种契约关系的如期履行，是整个经济体系正常运行的基本前提。
Hereby are two different types of theories : one is theory of relations of special power in the sense of public laws while the other is theory of educational contracts in educational laws 在学生权利体地位问题的认识上有着两种不同的理论：一是公法上的特别权力关系理论；一是教育法上的教育契约关系理论。
This section , from the angle of incomplete information , elaborates possible formation on the conflict of interests from the acquiring of different information from different sides or 在这部分,从信息不对称的角度,论述当签约各方获取不同的信息或者具有某种不确定性的时候,在契约关系中可能形成的利益的矛盾。
It is contract that gets investors and employers together in firm . the study of modem corporate governance puts great emphasis on the agency problems caused by the separation of ownership and control 企业内各经济主体之间的契约关系是一种委托代理关系，现代公司治理研究的核心是由于所有权和经营权分离导致的代理问题。
Using the conclusion of theoretical analysis , the article analyze the practice of the executive stock option in china , and puts forward some macroscopic and microscopic proposals 本文的第一章根据威廉姆森关于契约关系的规制理论得出结论，正是由于该种交易所具有的特殊性质，才决定了股权与期权机制在激励管理者方面的特殊优势。
Cpa ' s auditing business involve two legal relations , one is contract relation between the bailer and cpa , another is a special trustful relation between cpa and the users 注册会计师审计业务所涉及的法律关系主要有两种：一是委托人与会计师及会计师事务所之间的契约关系；二是注册会计师及事务所与报表使用人之间的特殊信赖关系。
Human resources is the important right body in the contract relation , with the improvement of its relative importance in capital structure , it is natural choice to participate the residual distribute 从人力资本角度看，人力资本作为企业契约关系中重要的产权主体，随着其在资本构成中相对重要性的提高，参与剩余分配是必然的选择。
