第二类要素所有者获得的是"剩余权"( residual rights ,或称 residual control rights 即剩余控制权〉和"剩余收入索取权" ( residual income claim) ,也就是说,他们的收入等于企业的...
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他们指出经济组织的一切权实在就是一种剩余权(residual claim),正是这种剩余权鼓励一切者勤奋监视。现实上,经济组织的资产一切者可以独担监管责任并独享剩余权,也可以把由监管惹起的剩余领...
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剩余权力 residual power
剩余权益 [会计] residual equity
剩余权益论 the residual equity theory ; Residual Equity Theories
也即剩余权力 residual powers
剩余权益收益 Residual equity income
剩余权限 residual competence
剩余索取权 Residual Claim ; Residual Claimant Right ; residual claimancy ; claim to residue
剩余控制权 residual rights of control ; residual control ; residual control rights ; residual of control
剩余主权 residual sovereignty
剩余权如何有效配置是现代企业理论研究的重点之一。
How to allocate residual rights is one of the key questions to be answered by contemporary firm theory.
国内外的学者对剩余权的归属问题形成了两种不同的解说:股东至上论与利益相关者理论。
Scholars at home and foreign have formed two different interpretations about adscription of residual right: the hypothesis of shareholder priority and that of interest relations.
股票期权激励赋予经营者以物质资本所有者身份参于剩余权分配,促使经营者行为趋向股东利益最大化目标。
Executive Stock Option gives operators the right to distribute in surplus as capital owner and impels operator to maximize shareholders interests.
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