【作者】 林钟高； 徐虹；

【Author】 Lin Zhong-gao Xu-Hong (School of Management,AnHui University of Technology,Ma’anshan 243002,AnHui,China)

【机构】 安徽工业大学管理学院；

【摘要】 财务契约是企业整体契约机制不可或缺的重要组成部分,各利益主体为了追求各自利益最大化,相互之间必然产生财务冲突。基于企业财务行为实际上是为满足各利益相关者利益要求的、一组复杂的且有交互影响的契约系统的均衡行为。文章沿着利益相关者合作逻辑,在分析企业各主要利益相关者的财务冲突行为及表现基础上,借鉴和谐管理理论,提出应通过利益相关者的财务平衡治理,进行财务冲突管理。更多还原

【Abstract】 Financial contract is an important part of an integral corporate contracts mechanism. Pursuing their own benefits,financial-conflict is inevitably generated in corporate.In fact, corporate financial-behavior is a series of complex,co-influential and proportional behavior which can be satisfied with each stakeholder’s demands.Based on the premise of cooperative-stakeholders,the study analyses the chief stakeholders financial-conflict behavior and proposes that financial-balanced- governance should be adopted to settle financial-conflict management learning from harmony-management.更多还原