| 财务监督体制下国有垄断企业四类代理成本分析与测算 |
| |
| 引用本文： | 关爱浩.财务监督体制下国有垄断企业四类代理成本分析与测算[J].当代财经,2011(9):117-129. |
| |
| 作者姓名： | 关爱浩 |
| |
| 作者单位： | 江西财经大学; |
| |
| 基金项目： | 国家社科基金项目“国有垄断企业财务监督体制中第四类代理成本问题研究”(07BJY026) |
| |
| 摘 要： | 文章以代理成本经典概念为依据,对财务监督体制下国有垄断企业四类代理成本进行深入分析,通过比较国有垄断企业和民营企业之间的市场价值创造效率损失,测算出国有垄断企业四类代理成本。测试结果显示,国有垄断企业委托代理效率非常低下,市场价值损失严重。
|
| 关 键 词： | 国有垄断企业 财务监督体制 四类代理成本 市值创造效率损失 |
On the Analysis and Measurement of SOM’s Four Kinds of Agency Cost under the Financial Supervision System |
| |
| GUAN Ai-hao.On the Analysis and Measurement of SOM’s Four Kinds of Agency Cost under the Financial Supervision System[J].Contemporary Finance & Economics,2011(9):117-129. |
| |
| Authors: | GUAN Ai-hao |
| |
| Institution: | GUAN Ai-hao(Jiangxi University of Finance and Economics,Nanchang 330013,China) |
| |
| Abstract: | On the basis of the classic concept of agency cost,this paper conducts a profound analysis of the four kinds of agency cost of state-owned monopolies under the financial supervision system.Through comparison of the efficiency losses of market value creation between SOM and private enterprises,the four kinds of agency cost of SOMs have been measured out.The test result shows that the agency efficiency of SOMs is very low,and the market value is losing seriously. |
| |
| Keywords: | state-owned monopolies financial supervision system four kinds of agency costs efficiency losses of market value creation |
| 本文献已被 CNKI 等数据库收录！ |
