摘要
企业中的委托—代理关系是伴随着所有权和经营权的分离逐步发展起来的,最终形成了代理成本理论,在此基础上又引伸出企业的所有权结构的理论(股权结构理论)。然而,股权结构问题,又涉及到许多相关问题,其中最为重要的是公司的绩效问题。这就需要建立一个"三维"立体研究模式,深入探讨研究,确定一个平衡点,使企业价值不断增加。
Principal-agent relationship in enterprises is gradually developed with the separation of ownership and operation, eventually forming agent cost theory and, on the basis of this, ownership structure theory (equity structure theory). However, equity structure involves many related issues, the most important of which is performance. Thus, it is necessary to establish a'three-dimensional'model of research and conduct deeper inquiries to strike a balance and continuously enhance enterprise value.
出处
《贵州财经学院学报》
2004年第6期36-39,共4页
Journal of Guizhou College of Finance and Economics