...公司财务监管制度之重构研究 [商业研究 Commercial Research] 利益相关者的财务治理 [现代管理科学 Modern Management Science] 企业控制权收益的激励效应分析 Benefiting from Stimulative Effect of Controlling Power [山西财经大学学报 Journal of Shan...
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盈余及时性作为上市公司财务报告的关键特征之一，是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
As one of the key characteristics financial reporting of listed companies, earnings timeliness plays an important role in contracting between company management and stakeholders.
探讨企业治理结构中权利主体安排的合理性，确立人力资本所有者与物质资本所有者相结合的复合财务主体，即利益相关者财务。
Through discussing the rationality of corporate governance, it advances stakeholder's finance that is constituted of human capital owners and substance capital owners.
因此，按利益相关者理论来建立财务披露监管机制是改造公司治理结构的关键。
Thus, the monitoring mechanism of financial disclosure based on the stakeholder theory is the key to transformation of the corporate governance structure.
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