基于利益相关者的财务风险及控制机制

随着利益相关者财务论的发展,财务主体呈现多元化的特点,对财务风险的认识也发生了变化。基于利益相关者的财务风险及控制机制,比建立在企业单一财务主体上的传统财务风险管理理论和方法,更能满足利益相关者对财务风险管理的不同需要。

With the development of Theory of interrelated benefits, finance principal parts become pluralistic. The cognition about financial risks is changing as well. Compared with the traditional Theory and Methods of financial risks management, which is build on single corporation finance principaI part, System of financiaI risks and control based on interrelated benefits can satisfy the inter- related benefits′ different needs of financial risks management better.