企业利益侵占行为的实施及影响因素  

The study of Benefit Expropriation of Corporate Right

作　　者：陈成[1] 王永县[1] 

机构地区：[1]清华大学经济管理学院,北京100084

出　　处：《系统工程理论方法应用》2006年第4期345-348,共4页Systems Engineering Theory·Methodology·Applications

摘　　要：企业利益侵占问题是企业治理中的重要问题,以企业控制性股东实施利益侵占行为及影响因素为研究目标和出发点,构建了不对称股权结构的利益侵占分析模型,研究了企业利益侵占行为的实施及其影响因素的关系,并得出了相应的结论。The benefit expropriation of controlling shareholder is an important problem in corporate control theory. In this paper we establish the model of asymmetrical shareholder structure through studying the controlling shareholder and the relationship between its ownership and corporate control. We then investigate the benefit expropriation behavior of dominating shareholder and its related influential factors, and draw our conclusions.

关 键 词：控制性股东 利益侵占 影响因素 

分 类 号：F224.0[经济管理—国民经济]