| 衡量控制权私人收益的国际文献评论 |
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| 引用本文： | 李平. 衡量控制权私人收益的国际文献评论[J]. 辽宁大学学报(哲学社会科学版), 2008, 36(6) |
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| 作者姓名： | 李平 |
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| 作者单位： | 辽宁大学,比较经济体制研究中心,辽宁,沈阳,110036 |
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| 基金项目： | 国家教育部人文社科重点研究基地项目 |
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| 摘 要： | 本文评论了国际上关于衡量控制权私人收益的三种方法:价格溢价、控制权价值和控制权分布与控制权溢价相结合的方法。本文认为,价格溢价方法适应于公司股票全部流通并且实行一股一票制度,而控制权溢价方法适应于现金流量权与投票权分离的公司制度。控制权分布与控制权溢价结合的方法更具有一般性,适合于衡量现金流量权与投票权分离或一致两种情况下的私人收益。
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| 关 键 词： | 控制权的私人收益 价格溢价 控制权溢价 控制权分布 |
Comment on International Literature on Private Benefits of Control Rights |
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| LI Ping. Comment on International Literature on Private Benefits of Control Rights[J]. Jounal of Liaoning University(Philosophy and Social Sciences Edition), 2008, 36(6) |
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| Authors: | LI Ping |
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| Abstract: | The paper reviews and comments on three approaches to measure private benefits of control rights.We find that price premium is suitable to measure private benefits from a company which adopts one share-one vote system and whose shares can be all traded in security market.The premium of control rights approach is well applied to a company which separates cash flow rights from voting rights.And premium of control rights with distribution of control rights,as a more general approach,can be applied to both one case corresponding cash flow rights with voting rights and another case separating cash flow rights from voting rights. |
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| Keywords: | private benefits of control rights price premium premium of control rights distribution of control rights |
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