摘要
企业利益侵占问题是企业治理中的重要问题,以企业控制性股东实施利益侵占行为及影响因素为研究目标和出发点,构建了不对称股权结构的利益侵占分析模型,研究了企业利益侵占行为的实施及其影响因素的关系,并得出了相应的结论。
The benefit expropriation of controlling shareholder is an important problem in corporate control theory. In this paper we establish the model of asymmetrical shareholder structure through studying the controlling shareholder and the relationship between its ownership and corporate control. We then investigate the benefit expropriation behavior of dominating shareholder and its related influential factors, and draw our conclusions.
出处
《系统工程理论方法应用》
北大核心
2006年第4期345-348,共4页
Systems Engineering Theory·Methodology·Applications
关键词
控制性股东
利益侵占
影响因素
controlling shareholder
benefit expropriation
influential factors