对企业财务管理的伦理思考

The Ethics of Corporate Financial Management

不仅企业理财行为屡屡与社会整体利益相悖,经典的财务管理理论也在方法论、理论假设、理论立场等方面忽视伦理道德。然而,企业理财行为要接受社会制度的约束,本质上与伦理道德客观相容。企业在理财中必须充分考虑利益相关者的要求,对利益相关者负起道德责任。

Ever and again, corporations act in their own interests rather than those of the whole society which often results in many sharp social conflicts. Even worse, the fundamental theory of corporate financial management also ignores ethics in many aspects. However, corporations have to comply with social iustitudons, and financial management need be consistent with ethics in nature, it is high time to take stakeholders into serious account.