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国有企业制度变迁成本分析及其控制
引用本文:程耀明.国有企业制度变迁成本分析及其控制[J].郑州大学学报(哲学社会科学版),2004,37(4):58-61.
作者姓名:程耀明
作者单位:河南大学,马列部,河南,开封,475001
摘    要:我国国有企业实行公司制度改革已经取得初步成效,但对改革的成本则普遍缺乏足够的重视,其成本包括:制度创新引发企业结构转换摩擦,产权裂变引发最大利润目标淡化,市场缺陷引发生产要素障碍.如果对制度本身所具有的一般意义上的成本和制度转换所引发的特殊意义上的成本不加以控制,将难以达到改革的预期目的.建立健全现代产权制度和以经理市场、资本市场为主的生产要素市场两种机制,无疑是控制这些成本的有效途径.

关 键 词:公司制度  制度成本  成本控制
文章编号:1001-8204(2004)04-0058-04
修稿时间:2003年12月20

Cost Analysis and Control of the State-owned Enterprise in the Course of System Change
Cheng Yaoming.Cost Analysis and Control of the State-owned Enterprise in the Course of System Change[J].Journal of Zhengzhou University(Philosophy and Social Science Edition),2004,37(4):58-61.
Authors:Cheng Yaoming
Abstract:It has achieved preliminary effect for our country's state-owned enterprises to carry out corporation system reform; but to the reform cost there universally exists insufficient attention. The cost includes: the changing friction of the enterprise's structure caused by system innovation; the desalination of the maximum interest goal caused by the fission of the property right; the obstacle of the produce key factor caused by the market defect. If do not control the cost on the special meaning caused by the cost and the systemic change on the general meaning possessed by the system itself, then the expected goal of the reform will be difficult to achieve. It is the doubtless effective way for controlling such cost to set up and perfect the two kinds of mechanism as the modern property right system and the productive key factor market relaying on the management market and the capital market
Keywords:Corporation system  system cost  cost control  
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