| 风险结构、剩余索取权与公司绩效 |
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| 引用本文： | 向宏桥. 风险结构、剩余索取权与公司绩效[J]. 财会通讯, 2006, 0(2) |
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| 作者姓名： | 向宏桥 |
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| 作者单位： | 湖北民族学院财经政法学院 湖北恩施445000 |
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| 摘 要： | 本文认为,剩余索取权的配置直接影响和决定着公司绩效水平,其配置应该是既具有合法性又具有合理性的配置。这要求剩余索取权的配置与风险配置对等,同时这种风险配置结构又符合控制权的有效性要求,从而提高公司绩效水平。
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| 关 键 词： | 剩余索取权 风险结构 公司绩效 合法性 合理性 |
Risk Structure, Residual Claimant Right and Corporation Performance |
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| Xing Hongqiao. Risk Structure, Residual Claimant Right and Corporation Performance[J]. Communication of Finance and Accounting, 2006, 0(2) |
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| Authors: | Xing Hongqiao |
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| Abstract: | the author thinks that how to allot residual claimant right directly affects the corporation performance. Right allotting of residual claimant right should be legal and rational. Residual claimant right must match the risk structure and it is favorable to corporation performance. So the rights of control must be suitable for competing and match the risk structure. |
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| Keywords: | Residual Claimant Right Risk Structure Corporation Performance Legitimacy Rationality. |
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