论公司财务责任——基于公司财务治理体系制衡的视角

莫磊

论公司财务责任——基于公司财务治理体系制衡的视角

引用本文：莫磊.论公司财务责任——基于公司财务治理体系制衡的视角[J].财经理论与实践,2014,(5):57-64

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作者	单位
莫磊	（1.中南财经政法大学会计学院, 湖北武汉430073；2. 广西财经学院会计与审计学院, 广西南宁530003）

中文摘要:以《公司法》、《财务通则》和证监会监管的制度变革为依据分析了我国法规对公司财务责任的现实要求，以产权理论、社会责任、利益相关者和公司契约理论为基础探讨了财务责任的起源、形成及内外统一问题，最后提出了现代公司财务责任的基本理论框架。

中文关键词:财务责任财务治理利益相关者公司社会期望

On Company's Financial Responsibility from the Perspective of Check and Balance of Corporate Financial Governance

Abstract:This paper analyzed the practical requirements of a company's financial responsibility in terms of the institutional change of Company Law, General Rules on Enterprise Finance and the CSRC regulations，discussed the origins of financial responsibility and reunification of internal and external financial responsibility through the property rights theory, theory of social responsibility, stakeholder theory and corporate contract theory, and finally put forward the modern theoretical framework of company financial responsibility.

keywords:Financial responsibility Finance governance Stakeholder Company Social expectation

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