| 企业剩余分享及其产权机理 |
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| 引用本文： | 夏顺忠,杨贵针,张永宏.企业剩余分享及其产权机理[J].经济经纬,2005(4):85-87. |
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| 作者姓名： | 夏顺忠 杨贵针 张永宏 |
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| 作者单位： | 徐州空军学院财务系,江苏,徐州,221000 |
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| 摘 要： | 企业剩余由资本所有者独享向其他要素所有者共同分享的演进是现代企业治理结构发展的一个重要趋势。本文对剩余和剩余分享进行了界定,分析了剩余分享的几种情形,阐释了剩余分享的内在产权机理及其主要途径。
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| 关 键 词： | 剩余 剩余分享 产权 |
| 文章编号： | 1006-1096(2005)04-0085-03 |
| 修稿时间： | 2005年4月22日 |
On the Residual sharing and its Mechanism of Property Rights |
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| XIA Shun-zhong,YANG Gui-Zhen,ZHANG Yong-hong.On the Residual sharing and its Mechanism of Property Rights[J].Economic Survey,2005(4):85-87. |
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| Authors: | XIA Shun-zhong YANG Gui-Zhen ZHANG Yong-hong |
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| Abstract: | It is an important tendency to corporate governance from possessing the residual by the capital owner alone to sharing it by all factor owners. The paper defines the residual and residual sharing, making some cases of residual sharing and its internal mechanism of property rights and main sharing ways. |
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| Keywords: | residual residual sharing property rights |
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