摘要
构建和谐社会是现今中国的重要社会问题。在财务管理学中,财务目标是财务决策的准绳、财务行为的依据、理财绩效的考核标准。本文从和谐概念出发,从财务管理的角度,运用产权理论和契约理论分析财务管理目标和谐的现实性选择和构建。
To building a harmonious society is the major social problem in current China. In financial management, financial target is the criterion of the financial policy, the foundation financial behavior and the test standard of financial results. The paper, from the concept of harmony and from the angle of financial management, uses property theory and contract theory to analyze the realistic choice and the construction of financial management target.
关键词
财务管理目标
和谐
利益相关者
契约理论
信息不对称
道德风险
Financial management target
harmony
people sharing relevant interest
contract theory
unbalanced information
moral risk
