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现代公司财务治理理论的形成与发展
引用本文:伍中信.现代公司财务治理理论的形成与发展[J].会计研究,2005(10):13-18.
作者姓名:伍中信
作者单位:伍中信(湖南大学会计学院,410079)
摘    要:新制度经济学的研究促进了现代财务治理理论的发展。本文拟建立以财权配置为核心的现代财务治理理论体系。认为财务治理结构是财务治理研究的基本框架,其核心是财权配置,并从两个方面影响企业治理,其一是形成特定的财务结构(或资本结构),从结构上影响企业治理;其二是形成一种财务激励约束机制,从制度上影响企业治理。

关 键 词:财务治理  财权  资本结构  财权配置  激励约束机制

The Forming and Development of the Theory of Modern Corporate Financial Affairs Governance
Wu Zhongxin.The Forming and Development of the Theory of Modern Corporate Financial Affairs Governance[J].Accounting Research,2005(10):13-18.
Authors:Wu Zhongxin
Abstract:The research of new institutional economics promoted the development of financial affairs governance.This paper intends to set up it that takes disposition of financial-right as the core.This paper thinks that basic frame of financial affairs governance research is financial affairs governance structure,the core of which is disposition of financial-right.It influences company governance from two aspects.First,it helps to set up the particular financial structure(or capital structure),affecting company governance from the structure.Second,it helps to set up financial motivate and restraint mechanism,affecting company governance from the system.
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