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企业财权配置的经济学解释
引用本文:张五新.企业财权配置的经济学解释[J].贵州财经学院学报,2008(6).
作者姓名:张五新
作者单位:湖北经济学院,湖北,武汉,430205
摘    要:企业财权配置就是把企业财权在不同产权主体之间加以分配,以发挥企业财权的激励与约束作用.它是企业所有权配置的核心内容,是企业治理结构所解决的关键性问题.合理地配置企业财权,对于提高企业财务决策效率,促进企业持续发展有着十分重要的作用.

关 键 词:企业财权配置  利益相关者理论  企业产权主体

Allocation of Corporate Financial Power:An Economic Integration
ZHANG Wu-xin.Allocation of Corporate Financial Power:An Economic Integration[J].Journal of Guizhou College of Finance and Economics,2008(6).
Authors:ZHANG Wu-xin
Institution:ZHANG Wu-xin(Hubei University of Economics,Wuhan,Hubei 430205,China)
Abstract:Allocation of corporate financial power is the distribution of financial power among different entities of property right so as to give full play to its role in motivation and constraint.It is the core content of allocation of corporate ownership right and the key issue in corporate governance structure.Rational allocation of financial right plays a major role in improving efficiency of financial decision-making and promoting sustained corporate development.
Keywords:allocation of corporate financial power  stakeholder theory  entity of property right  
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