摘要
本文主要根据现代企业理论 ,将企业看成是一系列契约的联结。透过企业表面深入分析企业契约的特征 ,从企业的契约性角度讨论企业的价值特性 ,探讨企业内部的价值源 ,然后据此分析企业的价值构成及企业融资行为对其价值的影响途径。
In this paper,we follow the views of modern theory of the firm and treat the firm as a nexus of contracts.Then we deeply analyze the characters of the contracts in the nexus of the firm through its appearance,and inquiry into the value source in the firm.At the last,we analyze what compose the value of the firm and how the actions of corporate finance impact on it.
出处
《中国地质大学学报(社会科学版)》
2003年第4期26-30,共5页
Journal of China University of Geosciences(Social Sciences Edition)
基金
国家社会科学基金资助 (0 2 CJY0 0 2 )
关键词
企业理论
契约
企业价值
融资理论
theory of the firm
contracts
value of the firm
corporate finance