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经理人控制对企业业绩的影响分析

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摘要 在现代企业的利润创造中,企业家的效用已超过。劳动、资本和土地三大传统生产要素,成为企业获取超额利润或经济利润的关键因素。在所有权与经营权相分离的现代企业中,企业家的卓越表现并不局限于资本所有者远大的战略眼光和高效的战略规划,而更多地表现为职业经理人高超的经营管理手段以及独具特色的人格魅力。经理人不仅是企业经营管理活动的实际决策者,在一定程度上还是企业最终经营成果分配的实际主宰。
作者 吴玥芹
出处 《行政事业资产与财务》 2012年第2期37-40,共4页 Assets and Finances in Administration and Institution
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