| 论财权安排的企业治理逻辑基础和实现机制 |
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| 引用本文： | 徐铁祥.论财权安排的企业治理逻辑基础和实现机制[J].岳阳职业技术学院学报,2005,20(1):41-44. |
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| 作者姓名： | 徐铁祥 |
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| 作者单位： | 湖南大学会计学院,湖南,长沙,410079 |
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| 基金项目： | 国家自然科学基金项目(项目批准号为70372037)的阶段性成果。 |
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| 摘 要： | 财权是现代企业财务治理结构与财务理论体系的核心概念。在我国,长期以来人们对财权的认识和理解都比较片面和表面化。本文从“企业是一个人力资本与非人力资本的特别合约”角度入手,分析了完整与本质意义上的企业财权概念,在此基础上论析了财权安排的企业治理逻辑基础是人力资本所有者与物质资本所有者的双边治理,最后论述了财权的具体安排及其实现机制。
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| 关 键 词： | 企业治理 财权 财权安排 逻辑基础 实现机制 |
| 文章编号： | 1672-738X(2005)01-0041-04 |
| 修稿时间： | 2004年12月12 |
A Discussion on the Logical Basis of Enterprise Governance of the Property Right Arrangement and its Realizing Mechanisms |
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| XU Tie-xiang.A Discussion on the Logical Basis of Enterprise Governance of the Property Right Arrangement and its Realizing Mechanisms[J].Yueyang Vocational Technical College,2005,20(1):41-44. |
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| Authors: | XU Tie-xiang |
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| Abstract: | Property right is a core concept in financial governance structure and financial theoretical system in modern enterprises. But in our country, People's understandings on property right are even one-sided and superficial for a long time. This paper, starting from the standpoint of " an enterprise is a special contract between human capital and financial capital ", analyzes the intact and essential meaning of property right in business enterprise .On this basis, we put forward the standpoint that the bilateral governance of human capital owners and financial capital owners is the logical foundation of property right arrangement in enterprise governance. Finally, we discuss the concrete arrangements and the realizing mechanisms of property right in business enterprise. |
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| Keywords: | enterprise governance property right property right arrangements logical basis realizing mechanisms |
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