企业契约

企业契约的利益相关者模型

The Stakeholder 's Model of Firm Contract

企业能力理论重新关注了企业契约的生产性，产生了企业的异质性假设，由此可引出另一种企业治理观即合作治理观。

The competence theory of the firm focuses on the productivity of the firm contract and makes the heterogeneity postulate of firms which leads to joint governance by the human capital owners and non-human capital owners in the enterprise .

产权纠纷的企业契约理论个案分析

Analysis about a Dispute of Property Rights with Firm Contractual Approach

企业契约的实质和经济意义：一个马克思主义的说明

Essence and Economic Meaning of Business Contracts : An Marxist Exposition

论西方企业契约理论的局限性

The Limitations of the Theory on Firm Contracts in Western Countries

国有企业契约形式下的代理成本分析

Analysis of agency cost of contract form of state-owned enterprises

企业契约、信息不对称与独立审计制度

Enterprise Contract , Information Asymmetry and Independent Audit System

基于企业契约观的会计政策选择研究

Research on the Accounting Policy Choice Based on the View of Enterprise Contract

本章首先介绍了自愿性披露理论基础，即有效市场假说、企业契约性质理论、信息经济学理论。

It is efficient market hypothesis , enterprise contract and information economics theory .

产权结构、企业契约和治理结构相互关系研究

Research on Correlation between Property Right Structure , Enterprise Contracts and Governance Structure

企业契约与会计选择

Contract of Firm and Accounting Policy Choice

这就使得现代企业契约理论在打开了企业理论一个黑匣子的同时又忽视了另一个黑匣子的存在。

Therefore , the contract theories neglect the exist of another " black box " .

企业契约理论的局限性与企业边界的重新界定

The Limitations of the Contract Theory of the Firm and Re-interpretation of the Firms Boundaries

人力资本与企业契约

Human capital and enterprise contract

文章从企业契约视角解释了会计信息相关性与可靠性分离的原因。

Using contract theory , this paper explains the divergence of relevance and reliability of accounting information .

它由企业契约理论和企业能力理论两个理论分支构成。

It is structured by two branches , the contract theory and enterprise competitiveness of enterprises theory .

在现代企业契约理论中，所有者与经理层之间的契约关系其实也就是委托代理关系。

In the modern enterprise contract theory , the owner and the manger set up a entrust-agent relation .

全文共分为七章：第一章，企业契约理论与财务的契约属性。

This paper has 7 chapters : Chapter 1 , enterprise contract theory and the attribute of financial contract .

会计诚信作为隐性契约，在企业契约体系中有其存在的必然性和独到的功能。

As an implicit contract , accounting integrity has its existing reason and original function in enterprise 's contractual system .

然后，分析了会计信息在投资决策、资本市场和企业契约三个方面的作用。

Then the function of the accountant information in the investor decision-making , the capital market and enterprise contacts are analyzed .

关于会计从企业契约联结方位对产权价值运动过程与结果的控制问题；

On accountings control on the property right valued movement and the results at the view of enterprise 's contract connection ;

企业契约的不完全性以及为解决契约的不完全性而建立的传统法人治理结构存在缺陷，是独立董事产生的基本原因。

The incompletion of contract and contract incompletion of solution for traditional legal person is a basic reason for independent director .

剩余索取权与控制权的匹配被认为是企业契约结构的铁的定律。

The matching of residual claim and control rights is generally regarded as the iron rule in the corporate contractual structure .

企业契约的制定过程中，应全面权衡，综合考虑，制定完善合理的债务契约和薪酬契约，充分发挥薪酬契约机制和银行监督机制对上市公司盈余管理行为的治理作用。

Companies should consider more comprehensive and formulate reasonable debt and compensation contracts , giving full play to their governance effects .

财务契约是企业契约集合中的一个子集，而融资契约是财务契约的重要组成部份。

Financial contract is a sub aggregation in enterprise contract aggregation , and financing contract is an important part in financial contract .

本文借助企业契约理论和数学模型来研究现代企业最优融资结构和最优控制权安排。

The optimal financial structure and the optimal allocation of control right have been researched through by the financial contractual theories in this thesis .

会计诚信是一项非正式制度安排，一种隐含契约，也是企业契约主体之间的信任关系表现。

Accounting faith is a kind og non-formal institutional arrangement and implicit contract , and the reflection of the trust relations between corporate contract parties .

最主要的观点有以下几种：受托责任观、决策有用论、企业契约论、外部压力论、自愿披露论。

The main points are : concept of fiduciary duty , decision-usefulness theory , corporate contract theory , external pressures theory , voluntary disclosure theory .

企业契约理论认为，由于存在人的有限理性、交易费用、信息不对称等因素，所有者和经理人之间的契约是不完全的。

The enterprise contract theory implies the contract between shareholders and managers imperfect due to the existence of limit rationality , transaction costs and information asymmetry .

论文以企业契约理论、公司治理理论等相关基本理论为基础，首先对公司治理的性质和功能进行辨析。

At first , the dissertation discriminates and analysis the nature and function of corporate governance based on fundamental theories of enterprise contract and corporate governance .