财经理论与实践Issue(5)：57-64,8.
论公司财务责任基于公司财务治理体系制衡的视角
On Company's Financial Responsibility from the Perspective of Check and Balance of Corporate Financial Governance
摘要
Abstract
This paper analyzed the practical requirements of a company's financial responsibili-ty in terms of the institutional change of Company Law,General Rules on Enterprise Finance and the CSRC regulations,discussed the origins of financial responsibility and reunification of internal and external financial responsibility through the property rights theory,theory of social responsi-bility,stakeholder theory and corporate contract theory,and finally put forward the modern the-oretical framework of company financial responsibility.关键词
财务责任/财务治理/利益相关者/公司/社会期望Key words
Financial responsibility/Finance governance/Stakeholder/Company/Social expec-tation分类
管理科学引用本文复制引用
莫磊..论公司财务责任基于公司财务治理体系制衡的视角[J].财经理论与实践,2014,(5):57-64,8.基金项目
国家社科基金重大项目(11&ZD145)、广西教育厅科研项目(201106LX481) （11&ZD145）
