摘要
对一个企业来说,利益相关者的权利和利益都会受企业财务行为的影响。因此,在企业财务决策的过程中,利益相关者应该有被考虑或进行商议的权利,应该具有参与企业财务决策和财务监督的权利。鉴于此,文章首先对财务治理的涵义进行综述,然后具体从出资者、经营者、员工、债权人(银行)以及供应商五类利益相关者的财权安排来对利益相关者的财务共同治理进行讨论。
For an enterprise, the rights and interests of the stakeholders will be influenced by the financial behavior of the enterprise. Therefore, in the process of enterprise financial decision-making, stakeholders should have the right to be considered or discussed, it should have the right to participate in the financial decision-making and financial supervision. In view of this, firstly, the meaning of financial governance are reviewed, and then specifically from the shareholders, managers, employees, creditors （banks） and suppliers of five types of stakeholders of financial arrangements to the stakeholders＇ financial common governance are discussed.
出处
《改革与战略》
北大核心
2016年第3期62-65,共4页
Reformation & Strategy
关键词
利益相关者
财务共同治理
财权配置
stakeholder
financial common governance
allocation of property rights
