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作 者:燕雨林[1]
机构地区:[1]华南师范大学经济与管理学院,广东广州510631
出 处:《湖北经济学院学报》2003年第3期87-91,共5页Journal of Hubei University of Economics
摘 要:以所有权安排为核心的企业治理结构理论在强调利益分享的同时,忽视了对风险分担的探讨,从而导致实践中存在人力资本分担风险不足的问题。在我国现阶段企业治理结构的外部约束环境尚不健全的情况下,必须全面理解和把握企业治理结构的本质,视风险安排为企业治理结构的另一种本质,倡导在企业内部实施以人力资本资产结合货币资产的“资产抵押风险机制。只有以“风险约束结合“所有权激励,才能真正建立起高效合理的企业治理结构。This paper focuses on the arrangement for property rights and argues that the theory of enterprise governing structure has overlooked discussion about sharing in risk when it emphasizes on profit sharing and this paper puts forward risk arrangement as another essence of enterprise governing structure. At the same time, the paper analyzes the deficiency of sharing in human capital, emphasizing that we must understand and grasp the essence of enterprise governing structure entirely under the circumstance of unsoundly outside restriction surrounding at present, advocating the 'Assets Mortgage'mechanism. We can really establish effective enterprise governing structure by outside restricting and the 'Assets Mortgage'mechanism.
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