摘要
所有权集中的治理结构使得内部人和外部人之间的委托代理问题成为关注的焦点,而引入控制权私人收益概念则可以更为深刻地认识到存在收益独占性问题以及资本结构、公司治理影响到谁占有什么收益等问题。本研究围绕以控制权私人收益为切入点的文献资料从概念定义、度量方法以及相关研究进展等方面进行文献回顾,以对现有研究进行梳理。本研究发现现有研究存在对控制权私人收益概念界定不清,度量方法不够准确,研究不够深入等问题。最后提出未来的研究方向。
the principal-agent problem between insiders and outsiders has become the focus of attention because of concentrated ownership,and the introduction of the concept of private benefits of control will help us more deeply aware of the existence of monopoly revenue and capital structure and corporate governance issues affecting who's and what benefits.This study focused on concepts of private benefits of control to review literature from the point of definition of the concept,Measure methods,and relevant research.This study found that existing research ill-definition of the concepts of private benefits of control,measurement inaccurate and research on such issues is not deep enough.Finally,we put forward future researches direction.
出处
《会计研究》
CSSCI
北大核心
2007年第6期86-93,共8页
Accounting Research
基金
国家自然科学基金项目"中国公司治理中控制性股东
董事会及经理层关系的行为实验研究"(项目编号:70572039)
西安交通大学"985工程"二期(项目编号:07200701)资助