企业财权与企业财务几个基本问题的研究  

Study on Enterprise Financial Rights and a Few Basic Theoretical Problems of Enterprise Finance

作　　者：宋丽梦[1] 

机构地区：[1]中南财经政法大学会计学院,430073

出　　处：《会计研究》2008年第8期18-22,共5页Accounting Research

摘　　要：企业是利益相关者之间相互缔约形成的利益共同体。企业利益相关者因为对企业契约结构的不同理解和缔约要求所形成的利益冲突,要求对企业财权进行合理安排。通过企业核心利益相关者即企业财权主体之间财权契约的动态运行与优化,将剩余财务控制权和与之对应的剩余索取权在各主体之间进行分散对称安排,将可能达到各主体之间的利益动态均衡状态并提高企业效率。本文在企业财权概念研究的基础上对企业财务的几个基本理论问题作了进一步的探讨,以期能够有助于企业财务理论从技术性向制度性的转化。Enterprise is an interests community from the mutual covenant of the stakeholders.As a result of the different understanding of the enterprise contracting structure and the interest conflict of the covenant requirements,effective coordination and integration of corporate stakeholders in the enterprises call for a reasonable arrangement of enterprise's financial rights.Through the dynamic operation and optimization of enterprise's financial rights contract between business core stakeholders(the principal parts of enterprise's financial rights),and decentralized symmetrical arrangement of the Residual Rights of Financial Control and the corresponding Residual Claim among the principal parts,it will achieve the dynamic equilibrium of the principal parts' interest and to improve business efficiency.Based on the study of the concept of enterprise's financial rights,this paper makes a further probe into a few basic theoretic problems and probably contributes to transform the technologic enterprise financial theories to institutional enterprise financial theories.

关 键 词：企业财权 剩余财务控制权 财务基本理论 财权契约 动态均衡 

分 类 号：F275[经济管理—企业管理] F812.2[经济管理—国民经济]