产权视角下的财务学研究评述

基于产权的研究视角,从产权与财权理论、产权结构与经济后果等方面,对相关的财务学研究文献进行了简要回顾和评述。笔者发现,这一方面的研究,我国学者从理论的角度不仅做出了自己的贡献,而且,利用我国国有控制产权和非国有控制产权客观存在性,产生了一批研究成果,得出了很多与西方不一致的结论。随着我国国有股权的战略性调整,以及美国国有资本对一些大公司的进入,我们有理由相信,这方面的研究机会和研究成果将越来越多。

Comments on the Financial Literatures at the perspective of Property Right

At the perspective of property right,the paper gives a summary of study on the related financial researches.We hold that in this field,chinese scholars do their own contribution,and at the actual conditions in China,they obtained some conclusions that are not consistent with the western scholars＇ founds.With the strategic adjustment of the state-owned stock in china and state-owned capital entering into some big companies in America,we consider that the research chance and research results in this aspect will become more and more.