财权配置利益相关者模式的非正式制度安排  

Unofficial Systems of Stakeholder Model in Financial-rights Disposing

作　　者：朱明秀[1] 

机构地区：[1]南京审计学院会计学院,南京210029

出　　处：《中央财经大学学报》2007年第3期85-90,共6页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金资助项目(项目批准号04BZX053)的成果之一

摘　　要：财权配置的利益相关者模式开始挑战“股东至上”模式而逐渐被理论界认同。然而正式制度安排需要非正式制度的补充与支持,才能发挥其效率。财权配置利益相关者模式的有效实施需要非正式制度的支持与配合。本文从文化和道德视角论述企业财权配置利益相关者模式的非正式制度安排,主张通过文化培植和道德建设提升财权配置正式制度安排的运行效果。Stakeholder model begins to challenge ＂shareholder primacy＂ model in financial--rights disposing. However, official systems can operate efficiently only when they are supported by unofficial systems. Stakeholder model in financial--rights disposing should be supported by unofficial systems. The paper discusses the back of unofficial systems of stakeholder model from the aspects of culture and morality. Culture should be cultivated and morality should be put into place to stand by stakeholder model in finan- cial-rights disposing.

关 键 词：非正式制度 财权配置 文化传统 道德准则 

分 类 号：F275[经济管理—企业管理]