资本网络化配置下的财务学思考被引量：14

Financial Discussions about Network-based Deployment of Capital

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摘要相对于企业组织和市场两种配置方式而言 ,网络化配置方式具有的特征优势更适应于现代经济生活。资本网络化的配置也引发财务学的变革 :资本筹措使用从以契约机制为核心转变为以信任机制为核心 ;资本结构从一元结构的优化转变为二元结构的优化 ;资本从同质性假设转变为异质性假设引出核心资本的概念 ;资本配置产生网络风险等。 The meaning of capital deployment is enlarged to resource deployment,as the definition of capital is more extensive. Network forms of organizational have more advantages than market or hierarchy forms. The paper articulated financial discussions about deployment of capital based on network such as trust mechanism、bi-capital structure、key capital and risk of network and so on.

作者蒋琰茅宁

机构地区南京财经大学会计学院南京大学商学院

出处《会计研究》 CSSCI 北大核心 2004年第7期30-34,共5页 Accounting Research

基金国家自然科学基金项目<基于价值创造的无形资产评估与管理方法研究> (项目编号 :70 172 0 13 ) 教育部人文社会科学"十五规划"博士点基金项目 (项目编号 :0 1JB63 0 0 0 3 )的阶段成果

关键词财务学企业资本网络化资本结构契约机制二元资本结构核心资本

分类号 F275 [经济管理—企业管理]

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参考文献10

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