| 股东主导下的企业财权配置 |
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| 引用本文： | 蔡刚,干胜道.股东主导下的企业财权配置[J].财会通讯,2007(4). |
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| 作者姓名： | 蔡刚 干胜道 |
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| 作者单位： | 四川大学工商管理学院 四川大学工商管理学院 四川成都 四川成都 |
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| 摘 要： | 企业财权的安排是否合理、有效,关系企业治理的成败、决策效率与持续发展。本文探讨了相关的企业治理理论,在此基础上揭示了企业财权配置的特征,指出股东是企业财权的主导,各利益相关者是在股东的主导下参与企业财权分配,并提出了股东主导下的企业财权配置。
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| 关 键 词： | 股东主导 财权 配置 所有权 |
The Financial Right Allocation of Enterprise Dominated by Stockholders |
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| Cai Gang Gan ShengDao.The Financial Right Allocation of Enterprise Dominated by Stockholders[J].Communication of Finance and Accounting,2007(4). |
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| Authors: | Cai Gang Gan ShengDao |
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| Abstract: | The appropriation and effectiveness of financial right allocation is key to decision-making efficiency and sustainable development of enterprise.Based on relative theories on enterprise governance,the paper discuss the feature of financial right allocation and put forward the following opinions :it is the stockholders dominated the financial right allocation and the other interested partners in enterprise are just involved in the financial right allocation |
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| Keywords: | Dominated by stockholder Financial right allocation Proprietorship |
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