| 试论企业财权配置 |
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| 引用本文： | 张兆国,张五新.试论企业财权配置[J].武汉大学学报：哲学社会科学版,2005,58(6):790-794. |
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| 作者姓名： | 张兆国 张五新 |
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| 作者单位： | 1. 华中科技大学,管理学院,湖北,武汉,430074
2. 湖北经济学院,湖北,武汉,430205 |
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| 摘 要： | 在现代市场经济条件下,要确保企业的财务决策效率和稳定持续发展,就必须解决企业的财权配置问题。企业财权配置是企业所有权配置的核心内容,是企业治理结构所解决的关键性问题。要解决好企业的财政配置问题,就必须对企业财权配置的基本前提、主体维数、实现机制和本质属性等基本理论问题进行探讨。
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| 关 键 词： | 利益相关者理论 企业财权配置 基本理论问题 |
| 文章编号： | 1672-7320(2005)06-0790-05 |
| 修稿时间： | 2005年5月16日 |
Discuss on Allocation of Corporate Property Right |
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| ZHANG Zhao-guo,ZHANG Wu-xin.Discuss on Allocation of Corporate Property Right[J].Wuhan University Journal (Social Sciences),2005,58(6):790-794. |
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| Authors: | ZHANG Zhao-guo ZHANG Wu-xin |
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| Institution: | ZHANG Zhao-guo~1,ZHANG Wu-xin~2 |
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| Abstract: | Under the modern market economy,to enhance the financial common decision efficiency and ensure the stably persistent development,it is necessary to figure out the issue of allocation of corporate property right.The issue of allocation of corporate property right is the core content of the allocation of corporate owners.How to allocate the property right of a corporation is the crux the corporate governance structure.Based on the theory of stakeholders,this paper discusses such basic theory problems as the main assumptions,main dimensions,implementation system and internal attributions. |
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| Keywords: | the theory of stakeholders allocation of corporate property right basic theory problems |
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