利润与企业家的受托责任问题探讨  

Solve the Problem of Enterpriser's Accountability on the Angle of Profit Distribution

作　　者：张锦[1] 司伟[1] 

机构地区：[1]山东经济学院,济南250014

出　　处：《价值工程》2007年第5期114-117,共4页Value Engineering

摘　　要：对于企业家的受托责任的履行问题,国内外学者都有过相关探讨。企业家受托责任的缺失已经给企业所有者带来巨大损失,尤其是我国国有企业,在所有者缺位的情况下,如何让企业家主动履行受托责任将有助于解决我国国有企业受托责任的问题。对此,可以通过调整利润分配来实现企业家与所有者利益的一致化,从而激励企业家主动履行受托责任。Many scholars have researched the question about the problem of enterpriser＇s accountability very deeply.The absence enterpriser＇s accountability has already brought great loss to the owners of enterprise,especially when our country＇s government owned corporations＇owner was absent.So it will be helpful to solve the problem of our country＇s government owned corporations＇ accountability that make enterprisers fulfill their accountability initiatively.The writer thought that we can encourage enterprisers to fulfill their accountability by adjusting profit distribution to uniform the profit between nterprisers and owners.

关 键 词：利润 不确定性 利润激励制度 

分 类 号：F272.91[经济管理—企业管理]