大股东控制下的企业集团内部资本配置行为探析被引量：1

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摘要在大股东控制下的企业集团内部资本配置活动中,大股东往往利用其控制权,在获得共享收益的同时,追求控制权私有收益。本文对我国企业集团内部资本配置行为的动机、类型进行分类,然后对内部资本市场配置方式的主要表现形式、功能及其可能异化的风险进行归纳总结。

作者龚志文万幸

机构地区景德镇陶瓷学院工商学院

出处《商业会计》 2013年第4期12-14,共3页 Commercial Accounting

关键词大股东控制内部资本市场企业集团

分类号 F279.246 [经济管理—企业管理]

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