控制权私有收益问题一直是公司财务领域的重要研究课题之一,可谓成果累累。
Private benefits of control have always been one of the most important research topics in the area of corporate finance. It had got brilliant achievements.
公司财务控制的本质是一个以公司所有权安排为基础的财务控制权和财务收益分享权的特别合约。
The essence of companies' financial controlling is a special contract of financial controlling and benefit sharing which are based on the companies' ownership arrangement.
研究表明:中国国有控股上市公司财务绩效与控制权、现金流权比例均显著正相关,公司财务绩效与控制权、现金流权的偏离比例负相关。
Findings were as follows:the financial performance of state-owned holding listed corporations was in significantly positive correlation with the proportion of control rights and …
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