攀登：哲学社会科学版
攀登：哲學社會科學版
반등：철학사회과학판
Ascent
2006年
3期
131~133
,共null页
企业利益相关者 财权 财务治理
企業利益相關者 財權 財務治理
기업이익상관자 재권 재무치리
Enterprise beneficiary; financial rights; financial governance
企业所有权的核心体现在企业的财务权利上。企业财务权利包括财务收益权与财务控制权，对企业财务权利分配的一套制度安排称为财务治理。本文从企业是利益相关者契约的连结这一性质出发，分析了企业利益相关者及其财务治理的分类与特征，提出了加强利益相关者财务治理的建议。
企業所有權的覈心體現在企業的財務權利上。企業財務權利包括財務收益權與財務控製權，對企業財務權利分配的一套製度安排稱為財務治理。本文從企業是利益相關者契約的連結這一性質齣髮，分析瞭企業利益相關者及其財務治理的分類與特徵，提齣瞭加彊利益相關者財務治理的建議。
기업소유권적핵심체현재기업적재무권리상。기업재무권리포괄재무수익권여재무공제권，대기업재무권리분배적일투제도안배칭위재무치리。본문종기업시이익상관자계약적련결저일성질출발，분석료기업이익상관자급기재무치리적분류여특정，제출료가강이익상관자재무치리적건의。
The core of enterprise ownership manifesting in its financial rights. It includes financial profitable rights and financial controlling rights, the set of systematic arrangement of its assignation called financial governance. This paper proceeded with this substance of enterprise is in connection with contracts of beneficial relatives, analyzed about the category and particularity of beneficiaries and their financial governance, and brought forward some suggestions on accelerating financial governance of beneficiary.
