摘要
企业负债融资,是财务理论界一个"老生常谈"的话题。本文从控制权的角度,详细分析了企业负债融 资的期限和类型,对企业所有权,特别是控制权的配置效率和实现路径的影响,试图加深对这一领域的理论认识。
Enterprise indebtedness financing, a wheezy topic in financial theory. This research analyses terms and categories of Enterprise indebtedness financing from the point of view of control right and enterprise proprietorship, especially for the configuration efficiency of control right and the influence of implement path in detail, and then it tries to grow theory cognition in this field.
出处
《财会通讯(下)》
北大核心
2004年第10期76-78,共3页
Communication of Finance and Accounting
关键词
负债融资
不完全合同理论
控制权
Financing in debt Theory of the complete contract Control power