| 融资契约中剩余控制权配置分析 |
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| 引用本文： | 张正国.融资契约中剩余控制权配置分析[J].技术与创新管理,2009,30(3). |
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| 作者姓名： | 张正国 |
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| 作者单位： | 成都信息工程学院,会计系,四川,成都,610103 |
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| 基金项目： | 成都信息工程学院科技发展基金 |
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| 摘 要： | 融资契约是现代财务契约理论研究的主要内容,包括债务契约和股权契约.关于融资契约与剩余控制权的研究,现有许多文献在一定程度上忽略了债务契约结构和股权契约结构内部剩余控制权配置情况的分析.研究表明,在债务契约和股权契约并存时,二者具有互补性,剩余控制权具有相机配置的特征.
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| 关 键 词： | 债务契约 股权契约 剩余控制权 |
On the Allocation of Residual Rights of Control on the Financing Contract |
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| ZHANG Zheng-guo.On the Allocation of Residual Rights of Control on the Financing Contract[J].Technology and Innovation Management,2009,30(3). |
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| Authors: | ZHANG Zheng-guo |
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| Institution: | Department of Accountancy;Chengdu University of Information Technology;Chengdu 610103;China |
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| Abstract: | Financing contract is a main content in the study of modern financial contract theory,including liability contracts and equity contracts.On the research of financing contract and the internal structure of allocation of residual rights of control,many papers neglect the study of the internal structure of allocation of residual rights of control in the liability contracts and equity contracts in certain degree.This article states the mutual benefits between liability contracts and equity contracts and the con... |
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| Keywords: | liability contracts equity contracts residual rights of control |
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