论和谐财务

本文认为,利益和谐是和谐财务的前提,利益和谐也是经济和谐的核心,是利益失衡通过制衡达到利益均衡的过程。和谐财务的理论基础是现代契约理论、共同所有权理论、托管责任理论、帕累托理论、控制权相机配置理论。利益整合是构建和谐财务的关键,构建和谐财务应着重兼顾企业社会责任、真实完整地披露财务信息和发挥审计委员会的作用。

The Harmonious Finance

This paper discusses the hypothesis of the harmonious finance,the benefit harmoniousness is the core of economic harmonious.The process of the benefit harmoniousness attain the benefit equilibrium through the benefit adjustment.Then,this paper argues the theory foundation of the harmonious finance are the contractual theory of the firm,the state-contingent control right,the Pareto,the trusteeship and the co-ownership.Benefit integration is the key of constructing the harmonious finance,it's needs to focus on the corporate social responsibility,the correct and integral disclosure of the finance statements and the exertion of audit committee.