| 出资者财务控制与国企资本化管理 |
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| 引用本文： | 郑文君. 出资者财务控制与国企资本化管理[J]. 泰山学院学报, 2004, 26(5): 27-29 |
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| 作者姓名： | 郑文君 |
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| 作者单位： | 泰安市园林处,山东,泰安,271000 |
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| 摘 要： | 从国有资产委托代理角度分析出资者财务控制的必要性。进而在剖析现行出资者财务控制体系缺陷的基础上。提出了以所有者权益为中心，以对经营者激励与约束两方面为重点，构建出资者财务控制体系的国企资本化管理理论。
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| 关 键 词： | 出资者 财务控制 资本化管理 国有企业 约束机制 期权激励机制 淘汰机制 |
| 文章编号： | 1672-2590(2004)05-0027-03 |
| 修稿时间： | 2004-06-03 |
Financial control of proprietor and capitalization management in state-owned enterprises |
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| ZHENG Wen-jun. Financial control of proprietor and capitalization management in state-owned enterprises[J]. Journal of Taishan University, 2004, 26(5): 27-29 |
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| Authors: | ZHENG Wen-jun |
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| Abstract: | The thesis conceives the new system of proprietor's financial control which focuses on the benefit of proprietor and emphasizes the stimulation and restriction of operator after analyzing the necessity of financial control of proprietor from the view of consigning state capital and anatomizing the limitation of current system. |
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| Keywords: | capitalization management proprietor financial control |
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