摘要
财务代理人制度不但可以缓解现代公司的委托代理矛盾 ,而且可以及时有效使用新的金融产品 ,提高企业的财务运作能力。但是财务代理人也面临目标多元化、职能定位模糊等问题 ,只有解决了上述的问题 。
Financial agents can not only help solve the principalagent contradiction of modern corporations, but also help make timely use of the latest financial products effectively, which enhances the corporations' financial operational ability. Financial agents are ,however, encountered such problems as multiobjectives, faintly positioned functions and so on. Only when the abovementioned problems are solved, can the functions of financial agents be fully applied.
出处
《财经研究》
CSSCI
北大核心
2001年第10期29-34,46,共7页
Journal of Finance and Economics
关键词
财务代理人
公司治理结构
委托代理
企业财务管理
financialagents
corporate governance structure
the problem of principal agents