摘要
西方股份公司主要是顺应经济发展中的两个需要而产生的 ,一是集资和资源分配功能 ,二是降低风险功能 ,这两个功能都与降低成本有关。然而股份公司还隐藏了一个更基本的前提 ,那就是人格化的资本营运主体功能。考虑到路径不同 ,前提不同 ,中国在建立现代企业制度时必须对企业的本质进行中国化的诠释 。
In Western countries, joint stock company mainly were produced with the two needs of economic development. One is function of accumulating and distributing capital. The other is function of reducing risk. These two functions are related to reducing cost. Meanwhile, there is another more essential function that company is the personification capital operation body. Considering the difference route and presupposition, we must explain the nature of company with Chinese characteristics and reshape personification capital operation body when China founding modern enterprise system.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2002年第3期22-26,共5页
Journal of Zhongnan University of Economics and Law