股东主导下的企业财权配置  

The Financial Right Allocation of Enterprise Dominated by Stockholders

作　　者：蔡刚[1] 干胜道[1] 

机构地区：[1]四川大学工商管理学院,四川成都610064

出　　处：《财会通讯（学术版）》2007年第4期20-22,25,共4页Communication of Finance and Accounting

摘　　要：企业财权的安排是否合理、有效,关系企业治理的成败、决策效率与持续发展。本文探讨了相关的企业治理理论,在此基础上揭示了企业财权配置的特征,指出股东是企业财权的主导,各利益相关者是在股东的主导下参与企业财权分配,并提出了股东主导下的企业财权配置。The appropriation and effectiveness of financial right allocation is key to decision-making efficiency and sustainable development of enterprise.Based on relative theories on enterprise governance,the paper discuss the feature of financial right allocation and put forward the following opinions :it is the stockholders dominated the financial right allocation and the other interested partners in enterprise are just involved in the financial right allocation

关 键 词：股东主导 财权 配置 所有权 

分 类 号：F275[经济管理—企业管理]