| 隐性资本结构与公司治理优化的关系分析 |
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| 引用本文： | 李杰,沈永建.隐性资本结构与公司治理优化的关系分析[J].财会通讯,2007(5). |
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| 作者姓名： | 李杰 沈永建 |
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| 作者单位： | 山东财政学院会计学院 山东财政学院会计学院 山东济南 山东济南 |
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| 摘 要： | 隐性契约的存在使得显性资本结构的背后隐藏着不受关注的隐性资本结构,隐性资本结构是企业在考虑顾客以及中小股东等利益相关者的基础上,对企业隐性负债及隐性股权的安排。本文在已有研究的基础上,分析了隐性资本结构的构成,探讨了隐性资本结构与显性资本结构的互动关系,并提出了基于隐性资本结构的完善现有公司治理框架的建议。
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| 关 键 词： | 隐性资本结构 公司治理 隐性负债 隐性股权 |
The Analysis of the Relationship between Implicit Capital Structure and Optimization of Corporate Governance |
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| Li Jie Shen Yongjian.The Analysis of the Relationship between Implicit Capital Structure and Optimization of Corporate Governance[J].Communication of Finance and Accounting,2007(5). |
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| Authors: | Li Jie Shen Yongjian |
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| Abstract: | The existence of implicit contract made the implicit capital structure without concern hidden behind explicit capital structure. Implicit capital structure is the arrangement of implicit liability and implicit equity, on the basis of taking account of the interests of customers and small or medium investors. Based on the former researches, this paper analyzes the composition of implicit capital structure and explores the interactive relations between the implicit capital structure and explicit capital structure, and finally, puts forward some suggestions on perfecting the existing framework of corporate governance. |
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| Keywords: | Implicit capital structure Corporate governance Implicit liability Implicit equity |
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