| 会计恒等式的期权模型分析 |
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| 引用本文： | 罗晓东.会计恒等式的期权模型分析[J].河南科技大学学报(社会科学版),2006,24(2):84-86. |
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| 作者姓名： | 罗晓东 |
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| 作者单位： | 西北大学,经济管理学院,陕西,西安,710127 |
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| 摘 要： | 传统意义上对会计恒等式的理解,将债权人排除在企业所有权人之外;股东拥有企业所有权,企业全部资产减去全部负债后的净资产即为股东权益。而从期权理论的角度对其进行分析,将股东和债权人赋予相等的产权人地位,则可以对企业契约理论有一个更好的理解。
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| 关 键 词： | 会计恒等式 企业契约 期权 买权卖权平价关系 |
| 文章编号： | 1672-3910(2006)02-0084-03 |
| 修稿时间： | 2005年9月12日 |
An Analysis on Accounting Equation with Optional Mode |
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| LUO Xiao-dong.An Analysis on Accounting Equation with Optional Mode[J].Journal of Henan University of Science & Technology:Social science,2006,24(2):84-86. |
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| Authors: | LUO Xiao-dong |
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| Abstract: | According to the traditional understanding of the accounting equation, creditors are excluded from the owners of a corporation.Shareholders possess the ownership of the corporation.The whole debts subtracted from the whole assets gives the net-assets,that is the shareholders-right.But according to the analysis on the accounting equation with the optional theory,both creditors and shareholders are the owners equally,which gives a better understanding of the contractual theory of the firm. |
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| Keywords: | accounting equation contractual theory of the firm option put-call parity |
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