| 企业财务危机成本研究 |
| |
| 引用本文： | 贺正楚.企业财务危机成本研究[J].湖南广播电视大学学报,2003(3):60-61,90. |
| |
| 作者姓名： | 贺正楚 |
| |
| 作者单位： | 浙江师范大学商学院 |
| |
| 摘 要： | 负债经营的企业，往往潜伏着财务危机。财务危机将对企业产生成本支出，称之为财务危机成本。财务危机成本中包含两类成本，即破产成本和代理成本。本文对财务危机成本的产生和起因进行了分析，并对代理成本中企业扭曲行为的类型及对债权人和股东的危害进行了探讨。
|
| 关 键 词： | 财务危机 财务危机成本 破产成本 代理成本 |
| 文章编号： | 1009-5251(2003)03-060-03 |
Research on Financial Crisis Cost of Enterprises |
| |
| HE Zheng - chu.Research on Financial Crisis Cost of Enterprises[J].Joournal of Hunan Radio and Televistion University,2003(3):60-61,90. |
| |
| Authors: | HE Zheng - chu |
| |
| Institution: | HE Zheng - chu |
| |
| Abstract: | Enterprises in debt always have financial crisis, which will lead to the output of costs, namely financial crisis cost. It has two catago-ries,bankruptcy cost and agent cost. The article analyzes the production and causes of bankruptcy cost and explores distorted actions in agent cost and harmfulness of creditors on shareholders. |
| |
| Keywords: | Financial crisis Financial crisis cast Bankruptcy cost Agent cost |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
