| 企业固定资产投资过热的公司治理解释 |
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| 引用本文： | 王雪. 企业固定资产投资过热的公司治理解释[J]. 经济与管理, 2006, 20(6): 69-71 |
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| 作者姓名： | 王雪 |
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| 作者单位： | 西南财经大学,会计学院,四川,成都,610074 |
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| 摘 要： | 固定资产投资过热一直是经济学研究的一个热门问题。固定资产过度投资受到企业内部机制的影响,因此,从公司治理角度出发探索固定资产投资过热的原因具有一定的理论和现实意义。只有通过完善相关的公司治理结构,才能从内部机制上约束这种非效率的投资行为。
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| 关 键 词： | 固定资产投资 公司治理 过度投资 |
| 文章编号： | 1003-3890(2006)06-0069-03 |
| 收稿时间： | 2006-02-07 |
| 修稿时间： | 2006-02-07 |
Discussion about the Corporate Governance Of Fixed assets over-investment |
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| WANG Xue. Discussion about the Corporate Governance Of Fixed assets over-investment[J]. Economy and Management, 2006, 20(6): 69-71 |
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| Authors: | WANG Xue |
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| Affiliation: | Accounting Collage,Finance University of South West, Chengdu 610074,China |
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| Abstract: | Fixed assets investment has been a heated topic in economic studies.Fixed assets over-investment is determined by the internal systems of companies.Thus,it is of theory and significance to discuss the determinants of fixed assets over-investment from the angle of thd corporate governance.Only by perfecing the corporate governance structure can this inefficient investment behavior be restricted with internal systems. |
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| Keywords: | fixed assets investment corporate governance over-investment |
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