摘要
关于公司治理的理论有契约理论和不完全契约理论。当完备的契约仅仅依赖于自我执行和可信承诺时,传统的契约理论逐渐被以后发展起来的不完全契约理论所替代。通过对公司治理中不完全契约的分析,将研究的目标定位于公司财务治理要素、财务治理框架、财务治理效果及其评价,并提出公司财务治理实质上是通过财务信息机制的传递进行的。评价财务治理效果既要与治理目标相联系,也要考虑治理的成本与效益原则。
The theories on company financial treatment contains the contract theory and the incoplete contract theory.The traditional contract theory has been replaced gradually by incomplete contract when the complete contract only depends on performance willingly and faithful promises.The research destination of the article was located on financing treatment factors,framework,effect and its evaluation of financing treatment is not only connected with treatment objective but also considered the principle of treatment cost-profit.
出处
《哈尔滨商业大学学报（社会科学版）》
2006年第1期49-52,共4页
Journal of Harbin University of Commerce:Social Science Edition
关键词
不完全契约
财务治理要素
财务治理框架
效果评价
incomplete contract
financing treatment factors
financing treatment framework
evaluation of effect
