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试议高校内部会计控制制度创新 被引量:3
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作者 韦久丽 《经济师》 北大核心 2003年第7期109-109,共1页
文章从高校内部会计控制的现状谈起 。
关键词 高校 内部会计控制 制度创新 融资管理制度 成本控制制度 分配控制制度
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Control core of safety management: the reasonable distribution of safety resources
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作者 YAO Qing-guo ZHANG Xue-mu 《Journal of Coal Science & Engineering(China)》 2009年第3期328-331,共4页
The distribution of resources is the basis of safety management.Based on thesystematic analysis of a resource distribution system affecting the level of safety,the bestdistribution proportion between safety activities... The distribution of resources is the basis of safety management.Based on thesystematic analysis of a resource distribution system affecting the level of safety,the bestdistribution proportion between safety activities and production and best resources distributionproportion among the various links of security activities are presented.Moreover,itis stated that the distribution of resources law needs to be researched deeply in practicalwork to achieve optimization of safety management practice. 展开更多
关键词 safety management safety resource resource distribution
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Review on the Study of the Allocation of Corporate Control in Enterprise Theory 被引量:1
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作者 ZHOU Jun MING Da-zeng OU Xu-dong 《Chinese Business Review》 2013年第7期477-482,共6页
With the establishment of a modem corporate system, the separation of ownership and management appears in the company. The rational allocation of corporate control between different behavioral agents has attracted mor... With the establishment of a modem corporate system, the separation of ownership and management appears in the company. The rational allocation of corporate control between different behavioral agents has attracted more and more attention. This paper points out that scholars have studied the allocation of corporate control from the angles of the agency cost theory, property rights theory, corporate finance theory, and the theory of corporate governance, which has great value. However, the existing theories also have some flaws on the allocation of corporate control. First, people still have different understandings and views over the meaning of corporate control. Secondly, the existing research theoretically only observes and studies an arrangement of sheer level control, the allocation between final control and real control. This paper argues to build the two-tier allocation of corporate control: The first tier relation is between ultimate control rights and actual control rights, the second tier relation is between indirect control rights and direct control rights which are in actual control rights. This study can explain the resource allocation effects of corporate control, promote the development and improvement of the theory of the firm. 展开更多
关键词 corporate control allocation of rights corporate governance
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