| 试论企业财权安排的几个基本理论问题 |
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| 引用本文： | 张兆国,张庆,何威风. 试论企业财权安排的几个基本理论问题[J]. 财会通讯, 2005, 0(1) |
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| 作者姓名： | 张兆国 张庆 何威风 |
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| 作者单位： | 华中科技大学管理学院，湖北经济学院会计学院，武汉大学商学院 湖北 武汉 430074 |
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| 摘 要： | 企业财权安排是企业所有权安排的重要组成部分,如何有效地安排企业财权是企业治理的关键性问题。这不仅是一个现实选择的问题,而且是一个需要从理论上加以研究并给予明确回答的问题。本文主要运用利益相关者理论,对企业财权的涵义以及企业财权安排的特征和功能等基本理论问题进行探讨,作出价值判断。
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| 关 键 词： | 利益相关者理论 企业财权安排 基本理论问题 |
Brief Discussion on Several Basic Theoretic Problems Concerning the Arrangement of Enterprise Financial Right |
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| Zhang Zhaoguo Zhang Qing He Weifeng. Brief Discussion on Several Basic Theoretic Problems Concerning the Arrangement of Enterprise Financial Right[J]. Communication of Finance and Accounting, 2005, 0(1) |
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| Authors: | Zhang Zhaoguo Zhang Qing He Weifeng |
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| Abstract: | The arrangement of financial right of firm is important part of the arrangement of firm ownership .how to effectively arrange the financial right of firm is the critical part of the enterprises governance.This is not only a realistic problem, but also is a problem of further discussing in theory and having a clear answer.This paper discusses several basic theoretic problems by helping the theory of interest relevant groups, Such as the meaning of the financial right of firm, the character and function of arrangement of financial right of firm and ect, and gives the value judgement. |
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| Keywords: | Interests Theory of interest relevant groups theories of persons who are correlated with The ownership of Arrangement of financial right of firm property of enterprises is arranged Basic theoretic question |
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