摘要
个人的有限理性决定了决策专门知识的取得是一项成本较高的行动 ,而决策权的转移成本低于专门知识转换成本的事实则决定了需要将决策权转移给拥有专门知识的人 ,由此决策才有效率 ;财务专门知识的精细化则决定了需要对财务进行分层治理 ;
The individual bounded rationality determines that the acquisition of special knowledge related to policy-decision is an activity with high cost,while the fact that the transfer cost of policy decision authorty is lower than that of special knowledge determines policy-decision authority being transferred to the persons with special knowledge,so as to guarantee the efficiency of policy-decision. The refinement of special financial knowledge decides the requirement of multi-level control of finance. The trade-off between information cost and agency cost can determine the best dynamic model of the centralization and decetralization in the corporate financial administration.
出处
《长沙电力学院学报（社会科学版）》
2002年第2期51-53,共3页
Journal of Changsha University of Electric Power(Social Science)
关键词
专门知识
信息成本
代理成本
财务治理权
配置
special knowledge
information cost
agency cost
financial control authority
allocation
