财经理论与实践2017，Vol.38Issue(1)：62-66,5.
分配结构与潜在效率：剩余索取权分割模型基于剩余控制权与权威排序的设计
Distribution Structure and Potential Efficiency:Residual Claims Division Model Based on Residual Control Right and Authority Ranking
摘要
Abstract
Residual control right can be transferred to residual claims.There is no stable rela-tionship to match the divisions of residual claims and residual control right structure.The author-ity ranking is an important variable to influence the transfer from residual control right to residual claims.The residual claims division model is established in this paper accordingly to research the effects of distributional structure to efficient residual control rights and efficient residual claims. The results show that if authority ranking is larger than level three,the division entities of resid-ual claims tend to reduce efficient residual control right and efficient residual claims because of theirs profit-orientation.There is potential efficiency exists in the division structure of residual claims based on residual control rights.The adj ustment of distribution structure is a possible way to motivate potential efficiency.关键词
剩余索取权/剩余控制权/权威排序/潜在效率Key words
residual claims/residual control right/authority ranking potential efficiency分类
管理科学引用本文复制引用
何应期,朱小燕,王玉峰..分配结构与潜在效率：剩余索取权分割模型基于剩余控制权与权威排序的设计[J].财经理论与实践,2017,38(1):62-66,5.基金项目
四川省教育厅研究项目(12sb090) （12sb090）
