财务动态治理结构论纲
    点此下载全文
引用本文:曹越,伍中信.财务动态治理结构论纲[J].财经理论与实践,2010,(5):52-56
摘要点击次数: 1026
全文下载次数: 189
作者单位
曹越 (1.湖南大学 工商管理学院湖南 长沙4100822.湖南财政经济学院湖南 长沙410205) 
伍中信  
中文摘要:以不完全契约中之完备部分与不完备部分为标准,财权可以划分为基于企业公平的“通用财权”范畴和基于企业效率的“剩余财权”范畴;在此基础上,财务治理可分解为基于企业公平的财务静态治理和基于企业效率的财务动态治理。财务动态治理结构强调财权配置的效率性,侧重关注剩余财权占主导的财权配置。财务动态治理结构主要体现为财务资本结构的调整、改善及其动态优化,具体包括资本结构动态优化、股权结构动态优化和债权结构动态优化。
中文关键词:剩余财权  财务动态治理  资本结构  股权结构  债权结构
 
A Study on the Structure of Corporate Financial Dynamic Governance
Abstract:Property rights can be classified into the conception of general property rights based on company fair or the conception of surplus property rights based on company efficiency according to the complete parts or incomplete parts in contracts. Then financial governance can be assorted into the stationary governance based on corporate fair and the dynamic governance based on corporate efficiency. Financial dynamic governance structure attaches great importance on efficiency of property rights allocation, especially focusing on surplus property rights allocation with superiority. Last but not least, financial dynamic governance structure mainly embodies adjustment and dynamic improvement of financial capital structure, including dynamic optimization of capital structure, stockholder's rights structure and creditor's rights structure.
keywords:Surplus property rights  Financial dynamic governance  Capital structure  Stockholder's rights structure  Creditor's rights structure
查看全文   查看/发表评论   下载pdf阅读器