| 论基于利益相关者债权人财务 |
| |
| 引用本文： | 苏正建,牛成喆,郭琳.论基于利益相关者债权人财务[J].财会通讯,2006(4). |
| |
| 作者姓名： | 苏正建 牛成喆 郭琳 |
| |
| 作者单位： | 兰州理工大学国际经济管理学院 甘肃兰州730050 |
| |
| 摘 要： | 公司财务的价值导向逐渐由股东利益向相关者利益演进,与此伴随的是利益相关者财务的出现。本文基于利益相关者财务的前提讨论债权人财务,认为我国的债权人有能力和动力参与公司财务治理,并对债权人财务的理论基础,特征及作用等进行了探讨。
|
| 关 键 词： | 利益相关者 财务治理 债权人 |
Research on Creditor Finance Based on Stakeholder theory |
| |
| Su Zhengjian Niu Chengzhe Guo Lin.Research on Creditor Finance Based on Stakeholder theory[J].Communication of Finance and Accounting,2006(4). |
| |
| Authors: | Su Zhengjian Niu Chengzhe Guo Lin |
| |
| Abstract: | the value-orientation of company finance is evolved gradually from the shareholders' interests to stakeholders' interests, with this tendency, the stakeholder finance appears. In this paper, based on stakeholder finance, we study the creditor finance, and think the creditors in our country have the abilities and the motives to participate in the finance governance. we also discuss the theoretical foundation, characteristic and function of the creditor finance. |
| |
| Keywords: | Stakeholder Finance governance Creditor |
| 本文献已被 CNKI 等数据库收录！ |
|
