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建立有效的企业外部财务监督与内部财务约束相结合的监督机制,笔者有以下几点认识。一、以产权归属为纽带,着力监督企业用好资产经营权1、产权清晰的关键是利益主体清晰产权即财产权,是由投资主体产生的,至少可分为财产所有权及占有权、使用权、处置权、收益权等等。这些权利统一于一个主体之中,称为利益主体。利益主体既包括产权的归属主体,也包括产权的各项权利在分解下的权利的承担者。即这些权利可以分解而属于不同的主体(最终所有权主体与法人财产权主体等),也就是所有权与经营权是可以分离的。产权清晰的关
The establishment of an effective supervisory mechanism that combines the external financial supervision with the internal financial constraints, the author has the following understanding. First, the ownership of property rights as a link, focus on monitoring the enterprise to make good use of asset management rights 1, the key to clear property rights is the clear ownership of property rights that property rights, is generated by the main investors, at least can be divided into property ownership and tenure, Disposal rights, proceeds and so on. These rights are unified in one subject and are called stakeholders. Stakeholders include not only the ownership of property rights, but also the rights of property rights under the rights of the bearer. That is, these rights can be decomposed and belong to different subjects (the subject of the ultimate ownership and the legal entity, etc.), that is, ownership and management rights can be separated. Clear property rights