摘要
在有关企业性质问题的研究中,大多数研究者认为企业具有合约性质,即企业是由各种要素缔结而成的合约结构,但人们对何为合约的缔结主体以及合约主体在企业内部的权利关系等问题还存在很大争议。我们在对企业的资本性质进行系统分析的基础上,提出“企业是一个专用性资本与通用性资本的特别合约”的理论假说,并根据奈特的风险偏好差异学说对此进行分析,以此来解释企业合约中要素之间的产权关系及制度安排。
In the studies about the nature of firm, we all think that the finn has the nature of contract, and that a firm is a contract which is established by essential factors in firm. But them are still ninny arguments about the questions that “what are the main bodies of the firm contract？” and “How is the property fights relations among these bodies？” In the paper, we put forward a theoretical hypothesis that “the firm is a special contract between professional capital and common capital” based on the analysis to the nature of finn capital. Then we analyze the hypothesis according to the risk preference theory, and explain the property rights relations and arrangement forms among the essential factors in firm.
出处
《山西财经大学学报》
CSSCI
2006年第1期7-11,共5页
Journal of Shanxi University of Finance and Economics
关键词
非人力资本
人力资本
专用资本
通用资本
non- human capital
human capital
professional capltal
common capital
