| 财务状况、领导风格和资本预算寻租 |
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| 引用本文： | 严荣,郑石桥. 财务状况、领导风格和资本预算寻租[J]. 新疆大学学报(社会科学版), 2011, 0(6): 28-32 |
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| 作者姓名： | 严荣 郑石桥 |
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| 作者单位： | [1]中央财经大学会计学院,北京100086 [2]南京审计学院国际会计学院,江苏南京210000 |
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| 摘 要： | 对于企业的分部经理来说,总部的资本资源具有公共资源的性质,所以,分部经理针对资本资源分配的寻租行为可能发生。文章在代理成本的基础上,增加财务状况和领导风格这两个因素,从代理成本、财务状况和领导风格三方面研究其对资本预算寻租的影响。根据177份有效问卷的数据分析发现,财务状况与资本预算寻租显著负相关,变革型领导风格与资本预算寻租显著正相关,与代理成本与资本预算寻租显著正相关。
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| 关 键 词： | 寻租 资本预算机会主义 财务状况 领导风格 代理成本 |
Financial Situations,Leadership Styles and Capital Budget Rent-Seeking |
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| YAN Rong,ZHENG Shi-qiao. Financial Situations,Leadership Styles and Capital Budget Rent-Seeking[J]. Journal of Xinjiang University, 2011, 0(6): 28-32 |
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| Authors: | YAN Rong ZHENG Shi-qiao |
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| Affiliation: | 1.Central University of Finance,Beijing,100086;2.Nanjing Auditory College,Nanjing,Jiangsu,210000) |
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| Abstract: | To some corporate managers,the corporate capital resources are of a public nature.Therefore Rent-seeking can happen in re-allocating of the capital resources.This paper,on the basis of 177 questionnaires,finds that the financial situations has a negative correlation with the rent-seeking of capital budget,and reforming leadership styles maintain a positive correlation with the rent-seeking of capital budget and a negative one with the agency fee |
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| Keywords: | Rent-seeking Capital budget Financial situation Leadership style Agency fee |
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