企业控制权结构探讨  

On the Control Rights Structure of Enterprise

作　　者：蒋哲昕[1] 

机构地区：[1]广州市广播电视大学人文学院,广东广州510091

出　　处：《学术界》2010年第4期168-172,共5页Academics

摘　　要：企业控制权是企业参与主体为实现自身资源收益最大化而根据企业制度和契约的要求投入资源的控制权集合,它可分解四个部分:资源投入者的剩余控制权、经营决策权、管理决策权和作业控制权。企业控制权配置是指企业控制权不同权项与参与主体匹配,从而形成八种基本的企业控制权结构类型。The control rights of an enterprise refer to the combination of control of participators over the resources invested in accordance with enterprise regulations and contracts with an aim to maximize returns of its own resources.These rights include:residual control right,right of business and decision-making,right of management and decision-making,and right of operation control.Based on the allocation of control rights to different paticipators,we may distinguish eight basic types of control right structure.

关 键 词：企业控制权 企业控制权配置 企业控制权结构 

分 类 号：F271[经济管理—企业管理]