基于利益相关者理论的民办学校财务管理目标分析

The Financial Management Target Analysis of Private Schools Based on the Stakeholder Theory

现代企业治理理论之一的利益相关者理论已被借鉴到管理学、社会学、政治学、教育学等诸多学科领域的研究中。根据米切尔评分法提出的属性和权重,对民办学校特点分析的基础上,将民办学校利益相关者分为核心利益相关者、重要利益相关者、间接利益相关者和边缘利益相关者四类。追求相关者利益最大化是民办学校财务管理的最理想目标。以此目标为导向,应在实践中兼顾各个利益关系,协调利益冲突,加强和完善财务管理体制,建立起民办学校所有利益相关者参与的共同治理结构。

This article draws lessons from one of the modern enterprise management theories of stakeholder theory.According to the properties and weights from Mitchell score-based approach,the stakeholder of private schools will be divided into the four categories,such as core stakeholders,key stakeholders,indirect stakeholders and bordered stakeholders.Pursuit of the interests of stakeholders to maximize is the ideal target of the financial management of private schools.With this goal,the various interests should be balanced in practice,conflicts of interest be coordinate,the financial management system be strengthened and improved,a common governance structure with a participation of all stakeholders of private schools be established.