摘要
利用企业契约理论框架的分析思路,本文对企业内部契约联结的结构和运行本质进行了深入分析。依据企业内部这一系列契约内容和功能的不同,可以把这些契约分为要素使用权交易契约和会计契约两种。要素使用权交易契约规定企业内部生产要素的组织结构和权利安排方式,它最终决定企业所有权即剩余索取权的分享状态,会计契约则决定企业剩余的计量方式。企业内部要素使用权交易契约和会计契约的耦合与互动构成企业契约的签订与履行过程。
Using the analytical framework of firm＇s contract theory, this paper analyses the structure and essence of functioning of the contractual nexus in a firm. According to the difference of contents and function of a firm＇s contract, the inner contract of a firm may he divided into two kinds ： one is transaction contract of elements using right, the other is accounting contract. The former decides the firm＇s inner organization structure of elements and management of the firm＇s ownership, and finally decides the sharing state of a firm＇s claim to residue, the later decides the residual measurement methods of a firm. The coupling and interaction between transaction contract of elements using right and accounting contract constitute the process of signing and fulfilling contracts of a firm.
出处
《审计与经济研究》
北大核心
2007年第4期68-72,共5页
Journal of Audit & Economics
基金
教育部全国教育科学"十五"规划重点课题(编号:DEB030278)
湖南省社科基金项目(编号:06ZC105)
湖南省教育厅科学研究项目资助
关键词
企业契约结构
要素使用权交易契约
会计契约
契约履行
contractual structure of firm
transaction contract of elements using right
accounting contract
contract fulfillment
