财务职能的制度经济学分析  

Analysis on Financing Function from Institutional Economics

作　　者：王跃武[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《吉首大学学报（自然科学版）》2006年第3期122-125,共4页Journal of Jishou University(Natural Sciences Edition)

基　　金：国家自然科学基金资助项目(70272030)

摘　　要：企业的性质可从生产或技术的组织、稀少性价值增进与调控的机制、产权联合与“团队生产”的载体3个层面来认识.在这3个层面上,企业活动实际上是通过不同类型的交易展开的,因而企业应视为一种“交易的集约机构”.相应地,企业的财务活动也是以买卖的交易、管理的交易、限额的交易而展开的,分别行使具体的财务经营职能、财务管理职能、财务治理职能,并共同、联合地完成财务的基本职能,即配置企业拥有或控制的财务资源.Enterprise can be considered as a productive or technical organization, a mechanism to promote and adjust the scarcity-value of economical goods, and a special carrier of the union of property rights and ＂team production＂, which describe its natures from three different beddings. On these beddings, actually its activities are executed through different sorts of transactions, so it can be comprehended as ＂an intensive institution of transactions＂. Accordingly, enterprises＇ financing activities are performed through bargaining transactions, managerial transactions, and rationing transactions, taking shape three forms or mechanisms of allocating its financial resources, performing actual functions of financing operating, financing managing, and financing governing, which make up jointly the basic financing function, namely, allocating financial resources.

关 键 词：交易 买卖 管理 限额 财务职能 

分 类 号：F285[经济管理—国民经济]