| 企业的中枢神经:财务契约 |
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| 引用本文： | 尚洪涛.企业的中枢神经:财务契约[J].北京工业大学学报(社会科学版),2004,4(4):18-23. |
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| 作者姓名： | 尚洪涛 |
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| 作者单位： | 北京工业大学,经济与管理学院,北京,100022 |
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| 基金项目： | 北京工业大学校科研和教改项目 |
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| 摘 要： | 财务契约是企业的中枢神经,是企业利益关系的焦点。从某种意义上说,企业治理就是财务契约的治理。以往文献对财务契约的界定过于狭窄,基本界定在债务契约上。文章从利益相关者行为互动的全新视角对财务契约重新加以诠释,从而构筑出一套全新的财务契约理论体系,以指导中国企业改革的实践。
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| 关 键 词： | 财务契约 理论体系 要素 |
| 文章编号： | 1671-0398(2004)04-0018-06 |
| 修稿时间： | 2004年6月3日 |
The Central Nerve of Enterprise:Financial Contract |
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| SHANG Hong - taoEconomics & Management School of Beijing University of Technology,Beijing.The Central Nerve of Enterprise:Financial Contract[J].Journal of Beijing Polytechnic University(Social Sciences Edition),2004,4(4):18-23. |
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| Authors: | SHANG Hong - taoEconomics & Management School of Beijing University of Technology Beijing |
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| Institution: | SHANG Hong - taoEconomics & Management School of Beijing University of Technology,Beijing 100022 |
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| Abstract: | Financial contract is the central nerve and the interest focus of enterprise. In some meanings, enterprise governance is financial contacts governance. The previous research limited in bond contract. I define it on the basis of stakeholder theory, and build a scientific financial contract system to guide Chinese enterprises' reforming. |
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| Keywords: | financial contract theory system essential factor |
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