The paper analyses the functions and its mechanisms that the capital structure has on the corporation governing structure under the condition of the imperfect of financial contracts.
本文分析了在金融契约不完备条件下资本结构对公司治理结构的作用机制。
This paper studies the essence and method of surplus management, meanwhile, discusses the reasonable standard and strength supervise mechanism tof orm a effective corporation governing structure.
在研究盈余管理的本质及方法的同时,从公司治理的角度探讨如何对盈余管理予以合理规范并寻找强有力的监控机制,形成一个有效的公司治理结构。
Corporation governance composed of governing structure and governance mechanism is a series of system arrangement, which is based on principal agent relationship and "insider control".
公司治理是基于企业内部有关委托代理关系及“内部人控制”等问题而产生的一系列制度安排,它由治理结构和治理机制两部分组成。
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