【摘要】 现代产权理论认为,企业的所有权是企业的剩余控制权和剩余索取权的统一。企业的所有权是一种动态的所有权,在企业不同的经营状态下对应着不同的企业剩余控制权和剩余索取权的分配关系。企业的所有者掌握企业正常经营状态下的剩余控制权和剩余索取权,而企业的债权人掌握着企业破产状态下的剩余控制权和剩余索取权,这是一种最优风险分配的制度安排。更多还原

【Abstract】 The modern property right theory have the opinion that the ownership of an enterprise is the unity of residual manipulation and residual claim.Since the ownership of enterprise is a moving right, the residual manipulation of enterprise and residual claim are allocated to suit for varying situations.When the enterprise is in good running, the shareholders of enterprise master the residual manipulation of enterprise and residual claim. While in bankruptcy,the creditor of the enterprise master the residual manipulation and residual claim. This is the best system to reduce the loss among the creditors and the stockholders.更多还原