|
|||||
|
|
| 最优财权配置论纲 | |
| 引用本文： | 何进日,曹越,黄灿.最优财权配置论纲[J].会计研究,2007(10):31-36. |
| 作者姓名： | 何进日 曹越 黄灿 |
| 作者单位： | 1. 中国人民银行长沙中心支行,410005 2. 湖南大学会计学院,410079 3. 中国人民大学商学院会计系,100872 |
| 基金项目： | 湖南省社科基金项目“财务治理的结构、效率及其治理指数研究”(04YB045),湖南省社科联规划项目“股权分置改革后的国有控股上市公司财务治理研究”(0608012B)的阶段性研究成果 |
| 摘 要： | 以不完全契约中之完备部分与不完备部分为标准,财权可以划分为基于企业公平的"通用财权"范畴和基于企业效率的"剩余财权"范畴,论证了基于企业公平的通用财权观和基于企业效率的剩余财权观。主张财权配置价值取向合理定位应是一个二元价值体系,即基于企业公平的通用财权配置和基于企业效率的剩余财权配置;在实践上表现为某项具体财权配置对公平与效率的权衡。如果一项财权中通用财权占主导,那么该项财权在配置时就应侧重公平;如果一项财权中剩余财权占主导,那么该项财权在配置时就应侧重效率。在此基础上逻辑推演出"最优财权配置规则"和"最优财权配置细则"。 |
| 关 键 词： | 财权 通用财权 剩余财权 财权配置 价值取向 |
Research on the Framework of Optimal Financial-Right Allocation |
|
| Hen Jinri,Huang Yue,Huang Can.Research on the Framework of Optimal Financial-Right Allocation[J].Accounting Research,2007(10):31-36. | |
| Authors: | Hen Jinri Huang Yue Huang Can |
| Abstract: | Financial-rights can be divided into general financial-rights based on corporate fair and residual financial-rights based on corporate efficiency by the completeness degree of contracts.The paper discusses the best rules of financial-right allocation and suggests that financial-right allocation should embody both fair and efficiency,with two value systems in essence.In practice,a certain financial-right allocation is in the balance of fair and efficiency.Given a certain financial-right,if the general one in it becomes superior,it should demonstrate more fair in arrangement,otherwise,more efficiency.Thus,we can get some conclusions called "Optimal Financial-Right Allocation Rules".Last but not least,through a deep analysis of the four specific financial-rights,we can get the best specific regulations of financial-right allocation. |
| Keywords: | |
| 本文献已被 CNKI 万方数据 等数据库收录！ | |