摘要
企业契约的不完全性使监督成为各契约参与人利益协调的重要机制。由于人力资本具有资产专用性特点,所以企业的监督权利必然由出资者独享转向利益相关者共享。财务活动是企业生产经营活动的中心,作为企业核心利益相关者的职工若能通过参与财务活动介入企业的经营管理,则能调动其积极性并使自身权益得以保护。具体可通过职工董事会和监事会、职工代表大会和工会以及职工个人层面的财务监督等方式来进行。
Supervision is an important mechanism that coordinates rights of the participants in agreement because of its incompleteness. Because of the asset specificity of manpower, financial supervision should be right sharing of enterprise＇ s participants, especially the employees. Through the research about the actual conditions in our country, the article puts forward the structure of financial supervision of employees.
出处
《广东商学院学报》
2006年第1期47-49,76,共4页
Journal of Guangdong University of Business Studies
关键词
契约不完全
资产专用性
人力资本
职工财务监督
企业契约
incompleteness of contract
asset specificity
human resource asset
financial supervision of employees
