企业社会责任视角下几个重大财务问题研究——基于利益相关者理论  

Corporate Social Responsibility and Reform on Finance Management:A Study Based on Stakeholder Theory

作　　者：张兆国[1] 李庚秦[1] 刘晓霞[1] 

机构地区：[1]华中科技大学管理学院

出　　处：《武汉大学学报（哲学社会科学版）》2009年第6期794-799,共6页Wuhan University Journal：Philosophy & Social Science

基　　金：国家社会科学基金(09CJY015)

摘　　要：面对全球性企业社会责任运动的强烈挑战,企业财务管理必将发生相应的变革。这不仅是一个现实选择的问题,而且是一个理论上有待研究并给予明确回答的问题。按照利益相关者理论,企业承担社会责任是一种既利己也利他的最优抉择;企业财务管理必须在财务目标、财务治理、财务政策和财务评价等方面突破"股东至上"逻辑,建立起遵循"利益相关者合作"逻辑的财务管理模式。With the challenge from corporate social responsibility,a reform must be conducted on finance management.This is not just a choice,but a question which should be answered and studied.Based on stakeholder theory,we propose that it is the best decision for corporate to undertake social responsibility.It will benefit themselves as well as other shareholders.The theory of supreme shareholder must be clear-out and the cooperation model of shareholders must be built.

关 键 词：利益相关者理论 企业社会责任 企业财务管理变革 

分 类 号：F234.4[经济管理—会计学]