| 财务二重性视角下的企业财务治理及相关问题研究——兼论财务管理主体、客体与目标 |
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| 引用本文： | 贺正强. 财务二重性视角下的企业财务治理及相关问题研究——兼论财务管理主体、客体与目标[J]. 财贸研究, 2006, 17(3): 117-120 |
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| 作者姓名： | 贺正强 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079;湖南财经高等专科学校,产权财务与会计研究所,湖南,长沙410079 |
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| 基金项目： | 国家自然科学基金项目“基于人本与成本理念的企业财务控制与评价方法创新研究”(70272030)的阶段性成果之一。 |
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| 摘 要： | 现代财务的内涵决定了企业财务包括价值和权力两个层面,其中,财务治理主要从权力角度处理财务问题,而财务管理侧重从价值角度处理财务问题。据此,我们认为:财务治理主体是拥有财权并参与配置财权的自然人或法人,而财务管理主体是财务活动的参与者与执行者;财务治理客体是财权,而财务管理客体是本金;财务治理目标是财权的最优配置,而财务管理目标是本金的最大增值。
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| 关 键 词： | 财务二重性 财权 本金 财务治理 财务管理 |
| 收稿时间： | 2006-03-11 |
| 修稿时间： | 2006-03-11 |
Research on Corporate Financial Governance and Related Problems under the Financial Dual Nature |
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| HE Zheng-qiang. Research on Corporate Financial Governance and Related Problems under the Financial Dual Nature[J]. Finance and Trade Research, 2006, 17(3): 117-120 |
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| Authors: | HE Zheng-qiang |
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| Affiliation: | 1.Accounting College, Hunan University, Changsha 410079;Hunan Finacial and Economic College, Changsha 410079 |
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| Abstract: | The essence of finance indicates that corporate finance includes the two aspects of value and right. And financial affairs governance mainly deals with financial problems from the aspect of value, but financial affairs management mostly deals with it from the aspect of right. Accordingly, financial affairs governance subject is the body that owns financial right and allocates financial right. Financial affairs governance object is financial right and financial affairs management object is capital. Financial affairs governance goal is the best disposition of financial right and financial affairs management goal is the appreciation of capital. |
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| Keywords: | financial dual nature financial right capital financial governance financial management |
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