基于资源依赖理论的企业财权配置三维模式  

Three-Dimension Model of Financial-Right Arrangement Based on Resource Dependence Theory

作　　者：朱明秀[1] 

机构地区：[1]南京审计学院会计学院,江苏南京210029

出　　处：《审计与经济研究》2007年第3期66-69,共4页Journal of Audit & Economics

摘　　要：传统财权配置以“资本雇佣劳动”逻辑为依托,体现的是“股东至上”的价值导向。在知识化时代,财务资源已由单一物质资源拓展为物质资源、人力资源和顾客资源的集合,根据资源依赖理论,企业的财权应该在股东、员工和顾客之间进行合理配置。由股东、员工和顾客分享企业财权的三维模式,以利益相关者利益的协调为重点,实现关键利益相关者决策的共同参与和监督的相互制约。Traditional arrangement of financial-right relies on the logic of ＂Capital Hires Labor＂ and shows the value orientation of shareholder primacy. Under the new environment, financial resources include material resources, human resources and customer resources. According to resource dependence theory, corporate financial-right should be distributed to shareholders, employees and customers. The three-dimension model stresses the coordination among stakeholders to realize a joint decision and the control of key stakeholders.

关 键 词：财权 财权配置 财务资源 三维模式 

分 类 号：F235.99[经济管理—会计学]