作　　者： ;

机构地区： 暨南大学管理学院会计学系

出　　处： 《华东经济管理》 2008年第6期49-52,共4页

摘　　要： 文章在后股权分置时代背景下,从财权定义和分类出发,分析我国上市公司的财权治理状况,以治理结构中的利益相关者、纵向财权和横向财权三个变量的动态调整构建利益相关者动态财权治理模式,并分析如何运用该模式进行利益相关者的财权配置,从而实现后股权分置时代利益相关人的共同利益最大化,降低交易成本。 At post Non - tradable Share Reform age, this paper firstly analyzes the definition and classification of finance rights, and then discusses the actuality of the finance rights distribution in listed companies in China. After that, it brings out a dynamic financial governance model for stakeholders according to the dynamic adjustments of stakeholder in governance, transversal rights and longitudinal rights. It discusses how to use the model to distribute the financial rights among different stakeholders to maximize the aggregate benefits after Non -tradable Share Reform and economize the transaction cost.

关 键 词： 股权分置改革 动态财权治理模式 利益相关者

领　　域： [经济管理]