产权优化、会计功能与剩余公司治理  

Property Rights Optimization,Accounting Function and Surplus Corporate Governance

作　　者：曹越[1] 伍中信[1,2] 

机构地区：[1]湖南大学会计学院,湖南长沙410079 [2]湖南财政经济学院会计系,湖南长沙410205

出　　处：《中南财经政法大学学报》2010年第4期44-48,共5页Journal of Zhongnan University of Economics and Law

基　　金：国家社会科学基金资助项目"居民财产性收入增加与保障的财务体系创新研究"(08BJY012);国家社会科学基金资助项目"机构投资者自利性行为对金融危机的诱导机制与监控体系研究"(09BJY019)

摘　　要：现实世界中的正交易费用引致了合同的不完全,催生了产权优化的客观需求。产权优化的终极目标是准确界定各产权主体的权、责、利关系,并随着客观环境的不断变化及时地加以调整以达到动态优化,从而提高企业效率。产权优化的关键是维持"产权域秩序",主旨是产权保护,尤其是对"弱势产权"的保护。会计具有从微观层面界定产权和保护产权的功能,界定产权是为了保护产权。市场、企业和法律作为界定产权的方式必须以会计为微观基础。会计从微观层面为企业产权优化奠定了坚实的计量基础。产权优化的集中领域是剩余产权及剩余公司治理。Positive transaction cost in our real world leads to incomplete contracts and needs property rights protection.The core of protecting property rights is to define property rights correctly.Accounting has the function of deciding and defending property rights in microcosmic level.However,definition property rights in macrocosmic level should base on accounting.The essence of property rights protection is preserving 'Property Rights District Order'.Therefore,the way of how to preserve 'Property Rights District Order' is property rights optimization,whose object is symmetrical allocation of surplus control rights and residual claim rights under the balance among responsibility,right and obligation.Corporate property rights optimization can be realized by means of corporate governance,which is good to property rights improvement if betterment.Last but not least,residual property rights and surplus corporate governance is a concentrated district of corporate property rights optimization.

关 键 词：产权优化 会计功能 剩余公司治理 剩余产权 公司治理 

分 类 号：F271[经济管理—企业管理]