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对一个企业来说,利益相关者的权利和利益都会受企业财务行为的影响。因此,在企业财务决策的过程中,利益相关者应该有被考虑或进行商议的权利,应该具有参与企业财务决策和财务监督的权利。鉴于此,文章首先对财务治理的涵义进行综述,然后具体从出资者、经营者、员工、债权人(银行)以及供应商五类利益相关者的财权安排来对利益相关者的财务共同治理进行讨论。
For an enterprise, the rights and interests of stakeholders are affected by the financial behavior of the enterprise. Therefore, in the process of corporate financial decision-making, stakeholders should have the right to be considered or deliberated, and should have the right to participate in corporate financial decision-making and financial supervision. In view of this, the article first summarizes the meaning of financial governance, then discusses the financial common governance of stakeholders from the financial arrangements of five kinds of stakeholders, such as funders, managers, employees, creditors (banks) and suppliers. .