期刊文献+

试论建立公有企业委派财务总监制度的重要性

下载PDF
导出
摘要 现代企业制度与传统所有制企业的最大区别就是所有者与经营者分离。而经营者追求报酬、工作条件、休闲时间等待遇,故经营者常会通过选择会计政策、方法、程序等方式来谋取自身利益。为了解决这一问题,应尝试建立财务总监制度,以维护国家和集体所有者的利益。因此,从维护所有者权益、防止国有和集体财产流失、完善制度、提高企业管理水平等角度探讨了公有企业委派财务总监制度建立尤为重要。
作者 陈秋华
出处 《经济研究导刊》 2008年第12期97-98,共2页 Economic Research Guide
  • 相关文献

参考文献6

二级参考文献20

  • 1Aghion, Philippe, and Tirole, Jean,1997, "Formal and Real Authority in Organizations." Journal of Political Economy 105: 1--29.
  • 2Burkart, Mike, Gromb, Denis, and Panunzi, Fausto, 1998, "Why Higher Takeover Premia Protect Minority Shareholders." Journal of Political Economy 106: 172--204.
  • 3Hirshleifer, David, and Thakor, Ahjan V., 1994, "Managerial Performance, Board of Directors and Takeover Bidding." Journal of Corporate Finance 1: 63--90.
  • 4Holmatrom, Bengt, 1979, "Moral Hazard and Observability." Bell Journal of Economics 10 (Spring) : 74--91.
  • 5Holmstrom, Bengt, 1999, "Managerial Incentive Problems: A Dynamic Perspective. " Review of Economic Studies 66: 169--182.
  • 6Huson, Mark R., Robert Parrino, and Laura T. Starks, 2001, "Internal Monitoring Mechanisms and CEO Turnover: A Long-term Perspective." The Journal of Finance 6 (December) : 2265--2297.
  • 7Jensen, Michael C., 1993, "The Modem Industrial Revolution, Exit, and the Failure of Internal Control Systems," The Journal of Finance(July): 831--880.
  • 8John, Kose, and Senbet, Lemma W., 1998, "Corporate Governance and Board Effectiveness." Journal of Banking and Finance 22.
  • 9Johnson, S., La Porta, R., Lopez-de-Silanes, F., and Shleifer, A.,2000, "Tunneling," American Economic Review (Papers and Proceedings) 90: 22--27.
  • 10Maug, Ernst, 1997, "Boards of Directors and Capital Structure : Alternative Forms of Corporate Restructuring," Jourrud of Corporate Finance3: 113--139.

共引文献185

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部