摘要
传统财务报表遵循"股权至上"和"资本雇佣劳动"的逻辑,主要体现在股权资本所有者的产权诉求,而忽略了人力资本等其他利益相关者的产权利益。现代企业是利益相关者的产权契约体,不同利益相关者共同创造了企业的价值,各利益相关者应该公平分享企业创造的价值,其产权要求理所当然应在财务报表中得以体现。因此,传统财务报表改革势在必行。
Traditional financial statements follow the logic of ＂supreme stock interests＂ and ＂capital hires labor＂, mainly reflect physical capital owner＇ s property rights, while ignoring the property interests of other stakeholders such as human capital. Modem enterprise is the deed to stakeholders, and different stakeholders collaborate to create the value of the enterprise, so all stakeholders should share the enterprise value fairly. Stakeholders＇ property requirements of course should be embodied in the financial statements. Therefore, it is imperative to reform traditional financial statements.
作者
王建成
葛干忠
WANG Oian - cheng GE Gan - zhong(Hunan University of Finance and Economics, Changsha Hunan 410205)
出处
《湖南财政经济学院学报》
2017年第1期70-76,共7页
Journal of Hunan University of Finance and Economics
基金
国家社科基金项目"产权保护导向的财务报表列报变革与应对策略研究"(项目编号:13BGL050)
湖南省科技厅课题"持续全面趋同背景下财务报表列报变革与应对策略研究"(项目编号:2012FJ4066)
关键词
产权保护
价值创造
利益相关者
财务报表变革
property rights protection
value creation
stakeholders
financial statement reform
