构筑基于财权的财务基础理论体系

财务的本质是财务控制权的配置 ,所有者和经营者是财务主体。由于所有者拥有剩余控制权的目的是确保其剩余索取权的实现 ,因而财务目标是追求剩余 (利润 )最大化。财务本质的规定性内在地决定了财务职能分别由所有者和经营者来行使 ,也决定了我们必然倾向于从职责的行使上来界定所有者和经营者的财务职能。从企业所有权安排出发 ,将财务控制权的配置作为一条主线贯穿于财务基础理论 ,可以在主流的企业理论框架内建立起财务基础理论体系。

Building the Basic Finance Theory System Based on the Finance Rights Theory

the essence of finance is the allocation of the right of finance contr ol,with the owner and the manager being the subject. Because the aim of the own er,who owns the residual rights of control,is to ensure the fulfillment of his residual claim,the financial objective is always the profit maximization. The essence of finance predetermines that the financial functions should be performe d respectively by the owner and the manager. It is also predetermined that we ar e inclined to define financial functions based on responsibility performance. Th e essay tries to regard the allocation of the finance right of control as the ma in thread to link up the basic finance theory,in the hope of building the basic finance theory based on the arrangement of the ownership of the firm,within th e framework of the mainstream firm theory.