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论权利本位原则在公司理财中的运用
引用本文:谭宗宪.论权利本位原则在公司理财中的运用[J].财会通讯,2005(10).
作者姓名:谭宗宪
作者单位:湖北民族学院财经政法学院 湖北恩施445000
摘    要:社会治理的权利本位原则,为公司理财中坚持权利本位原则提供了政治前提。在权利本位原则下,能有效地激发公司利益相关者强烈的权利意识和参与公司治理的积极性和主动性,有利于提高公司理财绩效。本人认为坚持权利本位原则,主要从建立权利制约权力的公司制衡机制、实现利益相关者满意的理财目标、转换公司理财的“人性”立场方面进行探索和研究。

关 键 词:公司理财  权利本位  原则

On the use of right standard principle in corporate financing
Tan Zongxian.On the use of right standard principle in corporate financing[J].Communication of Finance and Accounting,2005(10).
Authors:Tan Zongxian
Abstract:The right standard principle in society management offers political prerequisite for insisting on using right standard principle on corporate financing. The right standard principle can excite the strong right consciousness of stakeholders and their enthusiasm and initiative to take participate in the company management and help to improve the performance of corporate financing. this paper states that we should study the right standard principle mainly from setting up corporate restrain mechanism of right restrain power, realizing the financing goal satisfied the stakeholders, changing " human nature " position.
Keywords:Corporate financing Right standard Principle
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