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  

Research on Corporate Financial Governance and Related Problems under the Financial Dual Nature

作　　者：贺正强[1,2] 

机构地区：[1]湖南大学会计学院 [2]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

出　　处：《财贸研究》2006年第3期117-120,共4页Finance and Trade Research

基　　金：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。

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。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 fight and allocates financial fight. Financial affairs governance object is financial fight 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.

关 键 词：财务二重性 财权 本金 财务治理 财务管理 

分 类 号：F275[经济管理—企业管理]