基于行为引导机制构建的财务制度设计研究  

The Design of Financial System Based on Behavior Guidance Mechanism

作　　者：马广林[1] 尹崇梅[1] 吴凡[1] 

机构地区：[1]中国海洋大学会计学系,山东青岛266100

出　　处：《会计与经济研究》2013年第6期60-66,共7页Accounting and Economics Research

基　　金：山东省社科规划项目(11CGLJ26;12CKJJ07)

摘　　要：财务与业务一体化特征决定财务制度成为企业开展财务管理工作的重要基础和保障。财务制度的本质在于通过对主客体要素运营机制的构建和运行实现对各种要素资本的安全、高效运作,财务管理机制是财务制度的灵魂所在。客体要素运营层面的财务管理机制设计是从操作技术和方法层面对财务管理科学规律的主观应用;主体要素运营层面的行为引导机制设计则是为解决财务活动主体有限理性和自利性问题对行为科学规律的主观应用。基于内外部信息资源和管理要求的分析,整合财务管理流程和措施,通过一定的形式将财务管理机制外化出来即构成财务制度设计的全过程。The integration feature of finance and business determines that the financial system is be-coming the important foundation and safeguard of financial management work.The essence of the financial system is to build and run the operational mechanism in both object and subject element level to achieve the safe and efficient operation of various elements of the capital.At the same time,the financial manage-ment mechanism is the soul of the financial system.Financial management mechanism design at the object element operating level is the subjective application of financial management laws from the aspect of operat-ing techniques and methods.Behavior guide mechanism design at the subject element operating level is the subjective application of behavioral science laws,which aim to solve the problem of bounded rationality and self-interest in financial activities.The financial system design follows such a complete process：analyzing management requirement of internal and external information,integrating financial management processes and measures,and finally summarizing and presenting the financial management mechanism through multi-ple approaches.

关 键 词：财务制度 有限理性 自利倾向 行为引导 机制构建 

分 类 号：F275[经济管理—企业管理]