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控制权私人收益相关研究综述
引用本文:贾明,张喆,万迪昉.控制权私人收益相关研究综述[J].会计研究,2007,19(6):86-93.
作者姓名:贾明  张喆  万迪昉
作者单位:西安交通大学管理学院,710049
基金项目:国家自然科学基金;西安交通大学"985工程"二期
摘    要:所有权集中的治理结构使得内部人和外部人之间的委托代理问题成为关注的焦点,而引入控制权私人收益概念则可以更为深刻地认识到存在收益独占性问题以及资本结构、公司治理影响到谁占有什么收益等问题。本研究围绕以控制权私人收益为切入点的文献资料从概念定义、度量方法以及相关研究进展等方面进行文献回顾,以对现有研究进行梳理。本研究发现现有研究存在对控制权私人收益概念界定不清,度量方法不够准确,研究不够深入等问题。最后提出未来的研究方向。

关 键 词:控制权私人收益  大股东控制  内部人控制

A Survey of Private Benefits of Control
Jia Ming.A Survey of Private Benefits of Control[J].Accounting Research,2007,19(6):86-93.
Authors:Jia Ming
Abstract:the principal-agent problem between insiders and outsiders has become the focus of attention because of concentrated ownership,and the introduction of the concept of private benefits of control will help us more deeply aware of the existence of monopoly revenue and capital structure and corporate governance issues affecting who's and what benefits.This study focused on concepts of private benefits of control to review literature from the point of definition of the concept,Measure methods,and relevant research.This study found that existing research ill-definition of the concepts of private benefits of control,measurement inaccurate and research on such issues is not deep enough.Finally,we put forward future researches direction.
Keywords:
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