| 和谐财务目标论 |
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| 引用本文： | 王治,张多蕾,卢太平.和谐财务目标论[J].西安财经学院学报,2010,23(2):50-54. |
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| 作者姓名： | 王治 张多蕾 卢太平 |
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| 作者单位： | 1. 东北财经大学,会计学院,辽宁,大连,116025;安徽财经大学,会计学院,安徽,蚌埠,233030
2. 安徽财经大学,会计学院,安徽,蚌埠,233030 |
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| 基金项目： | 安徽省教育厅人文社会科学研究项目"和谐财务论" |
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| 摘 要： | 企业理论经历了新古典企业理论到现代企业理论演变，不同企业理论有不同的企业定义和企业性质解释。财务目标经历了利润最大化到股东财富最大化，再到相关者利益最大化等观点的演进，不同的观点有不同的历史意义及内涵。本文力图用企业理论的演变逻辑及人类社会的发展规律来阐明财务目标的动态演进以及博弈均衡，从而明确和谐财务的目标。
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| 关 键 词： | 企业理论 财务目标 动态演进 博弈均衡 |
The Goal of Harmony Finance Theory |
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| WANG Zhi,ZHANG Duo-lei,LU Tai-ping.The Goal of Harmony Finance Theory[J].Journal of Xi‘an Institute of Finance & Economics,2010,23(2):50-54. |
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| Authors: | WANG Zhi ZHANG Duo-lei LU Tai-ping |
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| Institution: | WANG Zhi1,2,ZHANG Duo-lei2,LU Tai-ping2(1.School of Accountancy,Northeast University of Finance , Economics,Dalian 116025,China,2.School of Accountancy,Anhui University of Finance , Ecomomics,Bengbu 233030,China) |
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| Abstract: | The firm theory has experienced the evolvement of new classical firm theory and modern firm theory.Different firm theories have to be explained by different firm definition and different firm character.The goals of finance have experienced the points of profit maximization,shareholder wealth maximization,and stakeholder wealth maximization.Different views have different historical signification and connotation.This paper is trying to use the logic of evolvement of firm theory and the developing rules of soc... |
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| Keywords: | firm theory the goals of finance dynamic evolution the equilibrium of game |
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