文献类型：期刊文献

中文题名：马克思主义委托代理理论与国有资产多层次委托代理关系

英文题名：An Analysis on Marxist′s Principal-agent Theory and Multi-level Principal-agent Relationship of State-owned Assets

作者：万立全[1]

第一作者：万立全

机构：[1]河南财经学院会计学院

第一机构：河南财经政法大学会计学院

年份：2009

卷号：32

期号：3

起止页码：82-84

中文期刊名：石家庄经济学院学报

外文期刊名：Journal of Shijiazhuang University of Economics

语种：中文

中文关键词：委托代理理论;委托代理关系;国有资产;马克思主义

外文关键词：principal-agent theory; principal-agent relationship; state-owned assets; Marxism

摘要：马克思主义的委托代理理论认为,资本的所有权、占用使用权与监督管理经营权的分离使得货币资本家与借贷资本家、借贷资本家与职能资本家、职能资本家与企业管理人员之间存在委托代理关系,委托代理关系产生的原因是大规模分工和协作生产的出现。马克思主义的委托代理理论揭示了我国国有资产多层次委托代理关系的必然性。
Marxist＇s principal-agent theory believes that the separation of ownership, occupying-right and the management and monitoring right of capital make it possible that principal-agent relationship exists among money capitalists and lending capitalists, lending capitalists and functioning capitalists, functioning capitalists and business managers. The principal-agent relationship is due to large-scale division of labors and emergence of collaborative production. Marxist＇s principal-agent theory reveals the necessity of multi-level principal-agent relationship of state-owned assets in China.