| 企业财务目标的博弈分析 |
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| 引用本文： | 王跃武,WU Zhong-xin,伍中信.企业财务目标的博弈分析[J].上海立信会计学院学报,2007,21(4):47-52. |
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| 作者姓名： | 王跃武 WU Zhong-xin 伍中信 |
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| 作者单位： | 1. 湖南大学会计学院,湖南长沙,410079
2. 湖南财经高等专科学校,湖南长沙,410205 |
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| 摘 要： | 本文运用博弈论的分析方法,对企业与顾客之间关于"经济剩余"的博弈、财务资本所有者与人力资本所有者在企业筹建过程中就主导地位的博弈、委托者与代理者在企业存续期间的产权博弈进行了分析,从而用定量的分析方法比较科学合理地论证了"企业财务目标是相关者利益最大化"的基本观点。
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| 关 键 词： | 企业财务目标 经济剩余 生产者剩余 博弈 隐私信息 |
| 文章编号： | 1009-6701（2007）04-0047-06 |
| 修稿时间： | 2007-03-18 |
An Analysis of Game-playing about Enterprise's Financial Goal |
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| WU Zhong-xin.An Analysis of Game-playing about Enterprise's Financial Goal[J].Journal of Shanghai Lixin University of Commerce,2007,21(4):47-52. |
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| Authors: | WU Zhong-xin |
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| Institution: | 1. Accounting School of Hunan University, Hunan Changsha 410079, China; 2. Hunan College of Finance and Economics, Hunan Changsha 410205, China |
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| Abstract: | Using the method of game-playing,we analyze the game-playing between enterprise and customers about the economic residue,between the owner of financial capital and that of human capital about the leadship during the course of enterprise's constructing,and between the principal and agent about their benefits from property rights during the course of enterprise's operating,to demonstrate that enterprise's financial goal is to maximize its concerned parties' benefits by using quantitative methods. |
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| Keywords: | enterprise's financial goal economic residue producer's residue game-playing private information |
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