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财务治理理论研究述评 被引量:3

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摘要 20世纪70年代以来,金融经济学界对资本结构理论和公司治理理论进行了深入的研究。基于这两个理论的相互融合,本文从财务激励、财务约束和财务控制权的配置等方面较为全面地综述了这一领域的重要文献,并对其理论价值进行了评述,最后指出了财务治理理论研究对我国的现实意义。
作者 油晓峰
出处 《经济学动态》 CSSCI 北大核心 2008年第3期74-77,共4页 Economic Perspectives
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