财务经营、管理与治理:财务职能的重新解构

Financial Operation,Management,and Governance:Re-construction of Financing Function

企业的性质可从生产或技术的组织、稀少性价值增进与调控的机制、产权联合与团队生产的载体三个层面来认识。在这三个层面上,企业活动实际上是通过不同类型的交易展开的,因而企业应视为一种交易的集约机构。相应地,企业的财务活动也是以买卖的交易、管理的交易、限额的交易而展开的,分别行使具体的财务经营职能、财务管理职能、财务治理职能,并共同地、联合地完成财务的基本职能,即配置企业拥有或控制的财务资源,这种观点可称为一职能说。

An enterprise can be considered as a productive or technical organization, a mechanism to promote and adjust the scarcity-value of economical goods, and a special carrier of the union of property rights and team production. We can describe its nature from three different levels. The activities of an enterprise are executed through different sorts of transactions, so they can be comprehended as an intensive institution of transactions. Accordingly, enterprise financing activities are performed through bargaining transactions, managerial transactions, and rationing transactions, taking shape three forms or mechanisms of allocating its financial resources, performing actual functions of financing operation, management, and governance, which jointly make up the basic financing function, namely, allocating financial resources.