摘要
利益相关者利益最大化的财务目标观点,理论基础来源于利益相关者理论。它摒弃了传统财务目标研究中单目标函数的思维方式,转而从多目标函数的角度来考虑,并注重以实务为导向,因而与具有明显经济学特征的传统财务目标观点在研究方法及思维方式上有着很大差异。本文从概念的界定入手,指出当前对于利益相关者利益最大化财务目标认识上的一些偏差,并运用耗散结构论与协同学作为分析的框架与工具,通过对经理可协调与不可协调冲突的分析,得出应采用利益相关者利益最大化作为公司财务目标的结论。
Stakeholder maximization,which is based on stakeholder theory,uses multiple objective function rather than single objective function used by the traditional research on financial objective,and pays special attention to actual practice.Therefore,there are significant differences between stakeholder maximization and traditional financial objectives on research methodology and way of thinking,while the latter have typical characteristics of economics.Beginning with emphasis on definitions and terminologies,the author pointed out that there were biases on stakeholder maximization.Within the framework of dissipative structure and Synergetics,the author thought that some of the conflicts among stakeholders could be attempered by managers while some couldn't,and then drew conclusion that it is wise for managers to choose stakeholder maximization as the objective of their financing activities.
出处
《会计研究》
CSSCI
北大核心
2006年第4期63-67,共5页
Accounting Research
