企业的契约性与企业价值理论探讨  

Investigating the Contractual Nature of Enterprises and Value Theory of Enterprises

作　　者：陈金龙[1] 

机构地区：[1]华侨大学经济管理学院,福建泉州362011

出　　处：《华侨大学学报（哲学社会科学版）》2003年第1期41-47,共7页Journal of Huaqiao University(Philosophy & Social Sciences)

基　　金：国务院侨办社会科学基金资助(02QSK05)

摘　　要：根据现代企业理论观点,将企业看成是一系列契约的联结。透过企业表面深入分析企业契约的特征,从企业的契约性角度讨论企业的价值特性,探讨企业内部的价值源,然后据此分析企业的价值构成及企业融资行为对其价值的影响途径。According to the viewpoint of modem enterprise theory, an enterprise can be seen as the ties of a series of contracts. By penetrating the appearance of an enterprise and analysing the characteristic of the contracts of enterprise in depth, the value characteristic of enterprise is discussed from the angle of contractual nature of enterprise The source of value inside an enterprise is investigated;and accordingly, the value constiution of an enterprise and the way by which the finance behaviour of an enterprise influences its value are analysed.

关 键 词：企业理论 契约 企业价值 融资理论 

分 类 号：F274[经济管理—企业管理]