控制权收益与超控制权收益:一个文献综述  

Review and Comment on Researches of Benefits of Control and Excessive Benefits of Control

作　　者：刘立燕[1] 熊胜绪[2] 

机构地区：[1]江汉大学 [2]中南财经政法大学

出　　处：《财务与金融》2010年第5期79-83,共5页Accounting and Finance

基　　金：湖北省统计局科研计划项目(HB092-10)

摘　　要：控股股东被认为能够监督公司的管理和运营从而降低代理成本,另一方面控股股东也能够利用控制权牟取控制权收益,侵占中小股东和其他利益相关者利益,后者日益成为研究的焦点。然而,近年来学者们开始关注到控制权收益也有合理性的一面,并在此基础上提出了超控制权收益的概念。本文通过对相关文献的回顾和评述,尝试指出进一步研究的方向。Controlling shareholders are thought to have the incentive and capability to supervise the operation of the firm to reduce the agency problems.However,controlling shareholder can also get benefits of control by exploiting minority shareholders,which has become the focus of current researches.However,researchers find rational aspects of the benefits of control and bring out the concept of excessive benefits of control.This paper reviews the researches on the subjects,and tries to give out further research directions.

关 键 词：控制权收益 控制权私人收益 超控制权收益 控制权成本 商誉 

分 类 号：C93[经济管理—管理学]