论文部分内容阅读
作为价值与行为管理相融合的财务契约在企业契约中具有重要地位,其计量标准既影响契约缔结的合理性、履行的有效性,也会影响财务契约主体获得剩余收益的公平性,具有引导缔约各方行为的作用。2002年以来,美国相继发生的世通公司、安然公司等一系列财务丑闻引发了席卷全球的信任危机,促使人们重新思考传统财务契约计量评价指标的有效性,并不断探寻更好的计量和评价指标。
The financial contract, which is a combination of value and behavior management, plays an important role in the corporate contract. The measurement standard not only affects the rationality of contract conclusion and the effectiveness of its performance, but also affects the fairness of residual benefits obtained by the subject of financial contract, The role of all parties. Since 2002, a series of financial scandals, such as WorldCom and Enron, which occurred successively in the United States, have triggered a crisis of confidence sweeping across the world and prompted people to rethink the effectiveness of traditional financial contract measurement and evaluation indicators and continuously seek better measurement and evaluation index.