法人财产权维护与公司可持续发展——基于财务的视角  

Protection of Corporate Property Rights and Sustainable Development of Companies--From a Financial Perspective

作　　者：谢志华[1] 王佳丽 史洪玉 XIE Zhihua;WANG Jiali;SHI Hongyu

机构地区：[1]北京工商大学商学院 [2]新疆科技学院会计学院

出　　处：《财务研究》2024年第2期3-11,共9页Finance Research

基　　金：国务院国资委2022年研究课题(700004-22ZB0002/15);国家社会科学基金后期资助项目(21FGLB008)。

摘　　要：公司的产生形成了法人,所有者投入公司的财产也就成为法人财产,公司对法人财产享有占有、使用、收益和处分的权利,并以此对外承担责任。法人财产是公司设立的前提,也是公司经营以及可持续发展的物质基础,公司必须要充分有效地维护法人财产权。公司的可持续发展既依赖于法人财产的安全完整和权利的维护,也是其根本的保障。法人财产权的维护与财务有着天然的联系,公司可以通过财务的方式实现法人财产权的维护,进而使公司持续稳定发展。财务实现方式包括:明确界定出资权与经营权边界、确保一切业务都能创造价值、明确划定公司与政府和社会的成本边界、实现合理竞争和公平交易、选择资金合理留存公司的会计政策,以及控制资产变现风险。The establishment of a company creates a legal entity,and the assets contributed by the owners become corporate property.The company has the right to possess,use,enjoy,and dispose of the corporate property,and assumes responsibilities accordingly.Corporate property is not only a prerequisite for the establishment of a company but also the material foundation for its operation and sustainable development.It is essential for a company to fully and effectively safeguard the rights of its corporate property.The sustainable development of a company relies on both the security and integrity of its corporate property and the continuous maintenance of its rights.The maintenance of corporate property rights is inherently connected with finance,as companies can use financial means to protect their corporate property rights and promote sustainable and stable development.These methods include clearly defining the boundaries of investment rights and management rights,ensuring that all businesses can create value,clearly delineating the cost boundary between the company and the government and society,achieving reasonable competition and fair transactions,choosing accounting policies for reasonable retention of funds in the company,and controlling asset realization risks.

关 键 词：法人财产权 高质量发展 可持续发展 财务实现方式 

分 类 号：F275[经济管理—企业管理] F230[经济管理—国民经济]