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财权和财务主体是财务基础理论的重要研究内容,对其理解历来有很多争论.针对财权泛化及财务主体一元论和财权主体多样化的观点,笔者谈了自己的看法:财权是专属概念,不能泛指,但不是企业法人才是惟一的财务主体,财务主体应是二元性的. 相似文献
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本文通过论证认为,财务主体是财务活动的参与者而非财务活动的载体,财务主体的本质属性是二元性而非多元性,财权优化配置的必然表现是财权的动态安排而非静态安排,因此现代企业制度下的财权安排应是二元财务主体下的财权动态安排。 相似文献
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财权和财务主体是财务基础理论的重要研究内容,对其理解历来有很多争论。针对财权泛化及财务主体一元论和财权主体多样化的观点,笔者谈了自己的看法:财权是专属概念,不能泛指,但不是企业法人才是惟一的财务主体,财务主体应是二元性的。 相似文献
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对将财权作为财务治理核心概念的质疑 总被引:2,自引:0,他引:2
关于什么是财务治理,理论界并未真正给出一个完整、确切的定义。许多学者从不同的研究目的出发,根据自身的理解,概括出了多种财务治理概念。伍中信教授认为,财务治理是以产权中的核心部分——财权为基本纽带,逐步确立出资人、董事会、经理人和企业财务人员在财权流动和分割中所处的地位和作用,分别体现各主体在财权上相互约束、相互制衡的关系。从这一定义可以看出,其把财权作为财务治理的研究对象,并从财权配置的角度研究财务治理。但笔者认为,财权并不能成为财务治理的主要研究对象。 相似文献
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本文以缘起于产权经济学的"财权流"财务论为理论基础,结合对价值创造二维性的探讨,分析了以"财权流"财务本质为起点,从两个维度出发的企业二元全面财务分析研究的思路。在借鉴前人对财务分析框架研究的基础上,初步构建了基于"财权流",以价值网络和关系网络为分析主体,信息网络为分析成果的企业财务分析框架。 相似文献
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建立以“财权”为基础的财务理论与运作体系 总被引:15,自引:0,他引:15
随首现代企业制度的产生和发展,一种与人们切身利益密切相关的产权思想逐渐深入人心.与此相适应,现代企业财务中的产权观念也在日益成熟,产权观念已渗到财务与实践的各个方面、各个环节中. 相似文献
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财权配置的契约安排是对企业集团初始(财务)契约的不完备性所进行的修正。财权配置的契约结构不仅决定企业集团与市场的边界,也决定企业集团内部代理成本的结构。而代理成本和财务协同效应均衡,可以实现企业集团财权配置契约结构的优化,即财权契约安排的制度净收益最大化。 相似文献
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以金融契约和控制权配置理论为基础,构建了"金融契约-控制权配置-管理者投资决策"的理论分析框架,揭示了不同金融契约结构下企业控制权配置的属性特征及其对管理者投资决策的影响,并以2002~2005年中国上市公司数据进行了实证检验.结果表明,企业负债规模与过度投资之间存在非线性U型关系;同时,流通股比例增加则有利于抑制管理层过度投资,但第一大股东持股比例增加不仅不能抑制过度投资,反而会恶化过度投资.进一步研究发现,其他条件相同的情形下,地方国企的过度投资程度最高,央属国企的过度投资水平居中,而民营企业的过度投资水平最低. 相似文献
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本文基于2013年和2015年中国家庭金融调查数据,应用双重差分方法考察新一轮农地确权对农户家庭贫困脆弱性的直接影响,结合中介效应模型和三重差分模型检验农地确权影响家庭贫困脆弱性的中介机制和调节机制。研究结果表明,农地确权能够降低农户家庭未来陷入贫困或持续贫困的概率,其间接路径是通过促进农户从事非农就业降低家庭贫困脆弱性。金融可得性在农地确权影响农户家庭贫困脆弱性中起到调节效应,金融可得性越高,农地确权降低贫困脆弱性的作用越大。对处于不同贫困脆弱状态的农户家庭而言,农地确权降低贫困脆弱性的作用存在差异。上述结论对通过土地产权制度改革推进持续巩固脱贫攻坚成果和相对贫困治理工作意义重大,并为评估新一轮农地确权政策提供了新思路。 相似文献
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内部人控制、财务治理权配置与上市公司股权融资偏好 总被引:3,自引:0,他引:3
首先在回顾转轨和转轨经济定义的基础上对我国转轨经济中内部人控制的成因作了简要的分析;然后从财务治理权配置的角度论述了资本结构决策的目标——剩余财务控制权与剩余索取权的对应;最后对我国内部人控制条件下资本结构决策的特点作了详细分析,建立简单模型,证明了转轨经济条件下形成的内部人控制是我国上市公司股权融资偏好形成的根本原因。 相似文献
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Walter E. Block 《American journal of economics and sociology》2015,74(1):29-62
The present article is devoted to developing a libertarian understanding of whether natural rights may or may not underpin human rights and, if so, how. Libertarianism is first defined in terms of the nonaggression principle (NAP), in answer to the question “What is the proper use of force?” This provides a basis for the libertarian positions on property rights, taxation, and many other issues, including human rights. Various philosophical rationales for the NAP are explored, including utilitarianism, religion, and natural rights. The basis of human rights is then examined. Every ethical tradition supports the nonaggression principle, which makes it an ideal candidate for the fundamental basis of human rights. Unfortunately, other traditions expand upon human rights by adding “positive” rights that ultimately violate the NAP. The conclusion takes up the application of libertarian principles to three issues, which could be viewed as human rights questions: discrimination, abortion, and the “trolley problem.” The last one involves taking one life to save many others. 相似文献
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Edilberto F. Montemayor 《Employee Responsibilities and Rights Journal》2008,20(2):143-149
The literature on employee (moral) rights has been limited to workplace human rights. This essay focuses on Employee Moral
Rights defined as the moral claims individuals are entitled to due to their role as employees. Noting they make significant
(although implicit) financial investments in the firm they work for, this essay argues dedicated employees should be treated
as financial investors, which implies dedicated employees have the moral right to (1) be treated as every other financial
investor; (2) share in the firm’s profits; (3) timely, accurate, and sufficient disclosure of significant information; (4)
protection from senior managers’ abusive self-dealing; and (5) mechanisms to protect their financial investment including
fair severance payments and effective pension protection.
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Edilberto F. MontemayorEmail: |
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Ben French 《Employee Responsibilities and Rights Journal》2009,21(1):69-72
This article examines the book, Australian Charter of Employment Rights. The book is an edited collection of work from a number
of prominent employment relations’ academics and practitioners across Australia. By drawing upon both Australian and international
employment rights the book allows for a critique of current and prospective legislation within Australia. This article highlights
key parts of the book that should be of interest to both Australian and international readers. A great deal of the book’s
content is based on international conventions concerned with equitable principles which the authors suggest should govern
the workplace, for example: a workplace free of discrimination; dignity at work; fair minimum standards and effective dispute
resolution. This author contends that the book should be considered by policymakers when drafting new Australian industrial
relations policy. It is a welcome addition to scholarship in this field. 相似文献