Financial Analysis on the Optimum Distribution of Enterprises Property Rights

Who own the enterprises,the stockholders,the manager,or the stakeholders? The paper discusses that it is reasonable and necessary for the owner of human capital has part of the enterprises property rights from financial analysis angle.The stockholders should also possess of part of the property rights because they have invested important economic resources to enterprises.The other important stakeholders,such as the suppliers,the creditor,the government,should maintain their existing rights.So,the human capital owners and the stockholders sharing the major control rights and residual rights is the optimum distribution of enterprise property rights.