【摘要】 财权是现代企业财务治理结构与财务理论体系的核心概念。长期以来,人们对财权的认识和理解比较片面和表面化。从"企业是一个人力资本与非人力资本的合约"角度进行分析,可以了解完整与本质意义上的企业财权概念,在此基础上,可以论证财权安排的公司治理逻辑基础是人力资本所有者与物质资本所有者的双边治理。更多还原

【Abstract】 The paper holds that business is a contract between humancapital and non-human capital. Only in this perspective, can we understand the notion of financial power in business completely and in its true sense. Hence, the logic of arrangement of financial powers in corporation governance should be a bilateral governance for the owner of human capital and the owner of material capital.更多还原