企业财权配置的经济学解释  

Allocation of Corporate Financial Power:An Economic Integration

作　　者：张五新[1] 

机构地区：[1]湖北经济学院,湖北武汉430205

出　　处：《贵州财经学院学报》2008年第6期74-77,共4页Journal of Guizhou College of Finance and Economics

摘　　要：企业财权配置就是把企业财权在不同产权主体之间加以分配,以发挥企业财权的激励与约束作用。它是企业所有权配置的核心内容,是企业治理结构所解决的关键性问题。合理地配置企业财权,对于提高企业财务决策效率,促进企业持续发展有着十分重要的作用。Allocation of corporate financial power is the distribution of financial power among different entities of property right so as to give full play to its role in motivation and constraint. It is the core content of allocation of corporate ownership right and the key issue in corporate governance structure. Rational allocation of financial right plays a major role in improving efficiency of financial decision - making and promoting sustained corporate development.

关 键 词：企业财权配置 利益相关者理论 企业产权主体 

分 类 号：F271[经济管理—企业管理]