企业剩余分享及其产权机理  

On the Residual sharing and its Mechanism of Property Rights

作　　者：夏顺忠[1] 杨贵针[1] 张永宏[1] 

机构地区：[1]徐州空军学院财务系,江苏徐州221000

出　　处：《经济经纬》2005年第4期85-87,共3页Economic Survey

摘　　要：企业剩余由资本所有者独享向其他要素所有者共同分享的演进是现代企业治理结构发展的一个重要趋势。本文对剩余和剩余分享进行了界定,分析了剩余分享的几种情形,阐释了剩余分享的内在产权机理及其主要途径。It is an important tendency to corporate governance from possessing the residual by the capital owner alone to sharing it by all factor owners. The paper defines the residual and residual sharing, making some cases of residual sharing and its internal mechanism of property rights and main sharing ways.

关 键 词：剩余 剩余分享 产权 

分 类 号：F271[经济管理—企业管理]