摘要
财权与产权关系紧密,但两者应该属于两个不同的层次。财务治理权是从各财务主体在企业治理结构层次上,就财权分割过程中所形成的一种权力制衡关系而言的。而财务控制权是建立在契约不完全理论基础上的,但由于"剩余"的重要性、决策权的广义与狭义区分、权力实施流程等因素的影响,财务控制权有几个不同内涵。财权配置是以"贡献"与"风险承担"为基本原则,并在知识成本与代理成本共同约束下剩余索取权和控制权的集中与分散对称安排。
Financial - right and property right are closely related but they two should belong to two different levels. Finaneial governanee right is the right - balancing relationship between finaneing agents in the process of finaneial right segmentation from the level of corporate governanee. And financial eontrol is established on the basis of the incomplete eontraet theory, but financial eontrol has several different meanings because of the importanee of ＂residual＂, the distinetion between narrow and broad senses of deeision - making power, and the power implementation proeess etc. Financial - right eonfiguration follows the basic principles of＂ contribution＂ and ＂risk - taking＂ and is the centralized and decentralized symmetrical arrangement of residual claim and residual eontrol under the eo - restriction of knowledge cost and agency cost.
出处
《经济经纬》
CSSCI
北大核心
2008年第6期73-76,共4页
Economic Survey
基金
湖南省科技计划项目<基于契约双重属性理论的财务契约设计及履行效率研究>(2007FJ3054)
<保护与提升弱势产权主体利益的会计理论与控制体系研究>(2006JT1009)的阶段性成果
关键词
财权
财权配置
财务控制权
契约不完全性
financial - right
finaneial - right eonfiguration
financial eontrol
ineomplete eontract
