journal6 ›› 2009, Vol. 30 ›› Issue (6): 103-106.

• 经济 • 上一篇    下一篇

财务主体相关者的层次性分析

  

  1. (湖南大学会计学院,湖南 长沙 410079)
  • 出版日期:2009-11-25 发布日期:2012-04-20
  • 作者简介:王跃武(1974-),男,湖南资兴人,湖南大学会计学院副教授,博士,主要从事理论经济学、财务基础理论、竞争力财务研究.

Analysis on Gradations of Concerned Parties in Financial Body

  1. (School of Accounting,Hunan University,Changsha 410079,China)
  • Online:2009-11-25 Published:2012-04-20

摘要:从财权的有无、财务治理权的有无、财务治理权的重要性3个层面对财务主体的相关者进行了详细的分析,从而对相关者与财务主体之间的关系有了较为系统的认识.

关键词: 财务主体, 相关者, 财权, 财务治理权

Abstract: To understand more systematically the relationship between concerned parties in a financial body,the author studies their gradations from three aspects:financial rights,powers of financing governance and their significance.

Key words: financial body, concerned parties, financial rights, power of financing governance

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