| 论企业财务治理权的配置 |
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| 引用本文： | 董奕,李宝永. 论企业财务治理权的配置[J]. 学习与探索, 2006, 0(3): 206-208 |
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| 作者姓名： | 董奕 李宝永 |
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| 作者单位： | 吉林大学,商学院,吉林,长春,130012 |
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| 基金项目： | 吉林大学校科研和教改项目 |
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| 摘 要： | 企业的财务治理不仅是一种管理方式,而且是一种管理活动,它的核心内容是财务治理权的配置。财务治理权与企业的所有权密切相关,随着企业所有权主体的演进,财务治理权的配置也随之发生变化。在股份制的企业中,出资人、银行、政府、经营者和员工非均衡地享有财务治理权。
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| 关 键 词： | 财务治理 企业所有权主体 财务治理权 股份制公司 |
| 文章编号： | 1002-462X(2006)03-0206-03 |
| 修稿时间： | 2005-12-31 |
On disposition of enterprise financial governance right |
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| DONG Yi,LI Bao-yong. On disposition of enterprise financial governance right[J]. Study & Exploration, 2006, 0(3): 206-208 |
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| Authors: | DONG Yi LI Bao-yong |
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| Abstract: | The financial governance of enterprise not only is one management way,but also one kind of management activity.Its kernel is the disposition of financial governance right.Financial governance right and enterprise's property rights have very close correlation.With evolution of subject of enterprise property rights,the disposition of financial governance right also changes along with it.In the enterprise of joint-stock system,the provider,the bank,the government,the operator and the staff disproportionately enjoy financial governance right. |
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| Keywords: | financial governance subject of enterprise property rights financial governance right enterprise of joint-stock system |
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