财务冲突及其纾解:一项基于契约理论的分析

财务契约是企业整体契约机制不可或缺的重要组成部分,各利益主体为了追求各自利益最大化,相互之间必然产生财务冲突。企业财务行为实际上是为满足各利益相关者利益要求的、一组复杂的且有交互影响的契约系统的均衡行为。沿着利益相关者合作逻辑,文章在分析企业各主要利益相关者的财务冲突行为及表现基础上,借鉴和谐管理理论,提出应通过利益相关者的财务平衡治理,进行财务冲突管理。

Financial-Conflict: An Analysis on the Theory of Contracts

Financial contract is an important part of an integral corporate contracts mechanism.Pursuing their own benefits,financial-conflict is inevita- bly generated in corporate.In fact,corporate financial-behavior is a series of complex,co-influential and proportional behavior which can be sat- isfied with each stakeholder's demands.Based on the premise of cooperative-stakeholders,the study analyses the chief stakeholders' financial-con- flict behavior and proposes that financial-balanced-governance should be adopted to settle financial-conflict management learning from harmony- management.