融资契约中剩余控制权配置分析  

On the Allocation of Residual Rights of Control on the Financing Contract

作　　者：张正国[1] 

机构地区：[1]成都信息工程学院会计系,四川成都610103

出　　处：《技术与创新管理》2009年第3期359-361,369,共4页Technology and Innovation Management

基　　金：成都信息工程学院发展基金项目<基于融资契约的公司财务治理研究>(KYTZ200805)的阶段性研究成果

摘　　要：融资契约是现代财务契约理论研究的主要内容,包括债务契约和股权契约。关于融资契约与剩余控制权的研究,现有许多文献在一定程度上忽略了债务契约结构和股权契约结构内部剩余控制权配置情况的分析。研究表明,在债务契约和股权契约并存时,二者具有互补性,剩余控制权具有相机配置的特征。Financing contract is a main content in the study of modem financial contract theory, including liability contracts and equity contracts. On the research of financing contract and the internal structure of allocation of residual fights of control, many papers neglect the study of the internal structure of allocation of residual fights of control in the liability contracts and equity contracts in certain degree. This article states the mutual benefits between liability contracts and equity contracts and the contingent allocation characteristic of residual fights of control.

关 键 词：债务契约 股权契约 剩余控制权 

分 类 号：F275[经济管理—企业管理]