摘要
传统观点认为应该从职责和功能上来界定财务职能。产权观点有两种 ,一种认为企业财务具有资源配置和监督两大基本职能 ;另一种观点认为应该分所有者和经营者从其职责的行使上来分别界定其职能。而从企业所有权出发来界定财务本质 :财务控制权的配置 ,并以管理学中对管理职能的界定为指导来研究所有者和经营者的财务管理职能 ,将有利于澄清现有研究成果中存在的认识误区。
Traditionally, financial functions are defined by functions and responsibilities. There are two property right views. One of it holds that company finance has two basic functions: resources allocation and supervision. The other argues that we should define its functions by the respective implementation of responsibilities of owners and mangers. However, we define finance nature by the ownership of the company: the allocation of financial control. Guided by function definition in management science, we launch a research on the financial management functions of owner and manager respectively. This is helpful to clarify the misunderstanding in the existing researches.
出处
《财经科学》
CSSCI
北大核心
2004年第3期101-104,共4页
Finance & Economics
基金
暨南大学引进人才科研启动基金资助
关键词
财务职能
企业
财务管理
(Financial functions)
(Company)
(Financial management)