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金字塔结构下两权分离度研究文献综述

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摘要 1999年Laporta第一次提出了"最终控制人"这一概念,成为这一研究领域的领军人物,Laporta提出了控制权和现金流权计算的方法,开创了控制权和现金流权定量化的先河,后来学者们在研究控制权和现金流权时大多都采用他提出的方法。本文对国内外关于两权分离制度的文献进行归类综述。
作者 高山
出处 《合作经济与科技》 2014年第12期78-79,共2页 Co-Operative Economy & Science
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