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二、基于出资者视角的成本费用控制既然成本费用的多少涉及到出资者的资本数量保全(本金的收回)和资本数量增值(税后利润的多少),也涉及到控制经营者通过在职消费所产生的背德行为,所以出资者必然要对成本费用进行有效的控制。出资者的成本控制主要包括以下方面:(一)实现资本数量保全的成本费用控制如上所述,出资者投入企业的资本都要转化为资产,资产在使用的过程中必然以提取成本费用的形式予以补偿,
Second, based on the perspective of the investor’s cost control Since the cost of the number of investors involved in the amount of capital preservation (principal recovery) and capital appreciation (after-tax profits much), but also involves the control of operators through in-service consumption The resulting moral behavior, so the investor must be on the cost of effective control. The cost control of the investor mainly includes the following aspects: (1) Control of the cost and cost of capital preservation As mentioned above, the capital invested by the funders must be converted into assets, and the assets must be extracted in the process of using the cost Be compensated,