“四E”财务理论框架初探

Research of "Four E" Corporate Financial Framework

盈余持续、社会和谐、环境友好是"三重底线"理论对企业可持续发展的具体要求。传统财务学以理性经济人为基本假设,过分强调"效率至上"的原则而忽视了企业在公平、道德、环境等方面的应尽责任,偏离了兼顾经济规律、社会规律和自然规律的"三个尊重"之规律,亟需纠偏。本文从社会人假设出发,尝试构建效率财务(Efficiency fiance)、公平财务(Equitable finance)、道德财务(Ethical finance)、环境财务(Environment finance)"四E"财务理论框架,以适应可持续发展需要,促进我国企业财务健康发展。

Prosperous and harmonious society,environmental protection is the concrete embodiment of three bottom line theory,and Also is the important content of national sustainable development strategy.Traditional finance emphasized on the principle of 'efficiency first' too much and ignored the influence of enterprise about fair,ethical,environment,etc.Traditional finance has been seriously out of reality.This paper proposes to build the concept of sustainable development of the 'four E' financial ideas from the Efficiency finance,Equitable finance,Ethical finance,Environment finance.