| 企业所有权安排理论评析及发展 |
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| 引用本文： | 年志远. 企业所有权安排理论评析及发展[J]. 税务与经济, 2004, 0(1): 12-15 |
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| 作者姓名： | 年志远 |
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| 作者单位： | 吉林大学中国国有经济研究中心,吉林,长春,130012 |
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| 摘 要： | 股东利益至上理论是主流企业所有权安排理论。随着经济发展、社会进步和人力资本作用的不断增强,这种主流理论已难以适应需要。因此,由物质资本所有者、人力资本所有者和借入资本所有者共享企业所有权的理论,应该是具有实践可操作性的企业所有者共享理论。
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| 关 键 词： | 股东利益至上理论 利益相关者理论 出资者主导下的利益相关者理论 企业所有者共享理论 |
| 文章编号： | 1004-9339(2004)01-0012-04 |
| 修稿时间： | 2003-10-20 |
A Comment and Development on the Managemental Theory of Enterprise Ownership |
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| NIAN Zhi-yuan. A Comment and Development on the Managemental Theory of Enterprise Ownership[J]. Taxation and Economy, 2004, 0(1): 12-15 |
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| Authors: | NIAN Zhi-yuan |
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| Abstract: | The highest theory of stockholders' interest is the managemental theory of the main enterprise ownership.With the economic development,social process and the increasing human capital function,this theory is hard to be accepted.Therefore,the sharing theory of corporeal capital owners,human capital owners and borrowed capital owners should be the sharing theory for the enterprise owners to practice. |
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| Keywords: | the highest theory of stockholders' interest the theory of benefit relative the sharing theory of enterprise owners |
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