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两权分离的深度发展使得经营权进一步分工为资本经营权和资产经营权,相应形成了资本经营者和资产经营者。出资者与这两种经营者的委托受托责任关系和内容存在明显的差异,区分这种差异有助于出资者分别对资本经营者和资产经营者进行出资者财务管理。
The further development of the separation of ownership and the separation of powers has further divided the management rights into capital management rights and asset management rights, forming a corresponding capital manager and asset manager accordingly. There is a clear difference between the investor and the entrusted trust and the content of the entrustment between these two kinds of operators. To distinguish such differences helps the funders to separately manage the financiers of capital managers and asset managers.