直接所有权与最终所有权  

Direct Ownership and Ultimate Ownership

作　　者：郑爱华[1] 谢梅[1] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221008

出　　处：《石家庄经济学院学报》2006年第2期236-238,共3页Journal of Shijiazhuang University of Economics

摘　　要：以往对企业所有权的研究都是基于直接所有权进行的,然而对集团公司的关注,使得对最终所有权的研究日益受到重视。以雅戈尔集团股份有限公司为例,介绍公司的直接所有权结构、最终控制人的识别以及最终控制人现金流权与控制权的分离情况。All research on ownership structure is on the basis of direct ownership in the past. But now the ultimate ownership becomes the focus because more attentions haste been paid to modern corporations. In this paper, we will take Limited Group Corporations of Youngor as an example to tell you how to analyze its direct ownership structure, how to recognize its ultimate owner, and how to calculate the separation between cash flow right and control right.

关 键 词：直接所有权 最终所有权 现金流权 投票权 

分 类 号：F276.6[经济管理—企业管理]