摘要
无论理论上还是实践中 ,债权人作为企业的投资者 ,其利益都应受到保护。然而 ,债权人的利益却常常被侵害。其中一个主要原因 ,就是在企业财务治理权配置中没有债权人的一席之地。因此 ,应借鉴国外银企关系制度实践中的经验 ,重塑我国银企关系机制 ,从而提高债权人在企业财务治理权配置中的地位。
Either on account of theoretical or practical consideration, creditors' interests should be protected for their status as investors in the business. Yet their interests are often eroded. One of the major reasons is that creditors don't have a say in the business financial governance installation. Therefore, it is necessary to take reference to the practical experience of foreign countries in their bank-business relationship and reshape our bank-business relation mechanism and thus promoting creditors' importance in business financial governance installation.
出处
《山西财经大学学报》
北大核心
2002年第3期94-96,共3页
Journal of Shanxi University of Finance and Economics
关键词
企业
债权人
财务治理权
creditor
financial governance power
status