首先分析预算管理的契约性,然后从企业预算目标、利润观预算和预算松弛三方面探讨公司治理中的预算问题。
We firstly discuss the budgeting is a kind of contract, then we research budgeting in corporate government in objective of budgeting, profit view of budgeting, and budgetary slack.
企业契约理论、新所有权观、按贡献参与分配收益原则、人力资本的日益重要性是利益相关者参与公司治理的理论基础。
Theoretical foundation: enterprise bond theory, new viewpoint of proprietary rights, principle of allocation according to contribution, the importance of human capital.
企业契约理论、新所有权观、按贡献参与分配收益原则、人力资本的日益重要性是利益相关者参与公司治理的理论基础。
Theoretical foundation: enterprise bond theory, new viewpoint of proprietary rights, principle of allocation according to contribution, the importance of human capital.
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