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试论我国股份公司理财行为矛盾与矛盾关系的调整方法
引用本文:熊楚熊.试论我国股份公司理财行为矛盾与矛盾关系的调整方法[J].深圳大学学报(人文社会科学版),1996(1).
作者姓名:熊楚熊
摘    要:股份公司两权分离后,在具有相对独立经济利益的所有者集团和经营者集团之间形成了一种集中体现在公司理财行为之中的利益矛盾,这种矛盾导致了公司理财行为矛盾,损害了所有者集团的利益。本文通过对我国股份公司理财行为矛盾现状和成因的分析,认为解决理财矛盾的基本方法应是制订一种能使两大利益集团的利益有机结合起来的、对经营者业绩实施科学考核的考核指标。

关 键 词:股份公司,理财行为,矛盾,企业价值,调整方法

On Contradiction in Financing Behavior and Approaches to Adjusting Contradictory Relationsin China's Stock companies
Xiong Chuxiong.On Contradiction in Financing Behavior and Approaches to Adjusting Contradictory Relationsin China's Stock companies[J].Journal of Shenzhen University(Humanities & Social Sciences),1996(1).
Authors:Xiong Chuxiong
Institution:Xiong Chuxiong
Abstract:After seperation of the operation right from the ownership right in a stockcompany, between the owner circle and operating circle that have their own relativelyindependent economic interests, there appear contradictions of interests. These contradictions, which give definite expression to the financing behavior of the company, lead tocontradictions in the company 's financing behavior, which causes detriment to the interests of the owner circle. This parer, through an analysis of the statusquo of the abovecontradictions and their contributing factors, expounds that the principal solution to thecontradictions is to work out an assessment quota which is able to effect a combinationof the two circles' interests into an organic whole and assess scientifically the operatingparty's achievements
Keywords:stock company  financing behavior  contradictions  value of enterprises  solntions
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