国有企业财务行为的产权经济学分析  

Analysis of Property Rights Economics for SOEs' Financial Behavior

作　　者：余国杰[1] 沈思[1] 郝萌萌[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《财会通讯（学术版）》2007年第9期28-30,共3页Communication of Finance and Accounting

摘　　要：为什么国有企业的财务行为不同于标准的企业财务行为,如何使国有企业的财务行为规范化,本文试图通过产权制度分析来回答上述问题。研究发现,国有企业财务行为之所以与市场经济中企业的财务行为不同,是因为所面对的制度环境不同;认为要改变国有企业的财务行为关键是改变产权制度。Why SOEs financial behavior differs with enterprises standard financial behavior? And how to standardize SOEs financial behavior? This thesis endeavors to answer the questions mentioned above by analysis of the property rights institution. The basic conclusion is: The reason why SOEs financial behavior differs with the enterprises financial behavior in standard market economy is that the institution environment they face is different, and the key to changing SOEs financial behavior is to change the pr...

关 键 词：国有企业 财务行为 产权制度 

分 类 号：F276.1[经济管理—企业管理]