摘要
为了探析不同经济阶段不同类型企业财务管理理论创新之规律,总结与参照信息非对称的物本经济阶段信奉资本雇佣劳动观的以生产为导向的企业财务管理理论结构逻辑,论述信息非对称的人本经济阶段信奉资本与劳动和谐观的以顾客为导向的企业财务管理理论和共享经济阶段信奉资本与劳动共享观的以用户为导向的企业财务管理理论之创新。并选择历经不同经营战略下驱动海尔财务管理实践创新的案例资料印证了信奉不同企业价值观的不同类型企业财务管理理论创新。这不仅为财务管理学科教育改革创新提供理论依据,而且为企业财务管理组织变革提供经验参考。
In order to analyze the laws of the financial management theory innovation of different types of enterprises in different economic stages,this paper summarizes and refers to financial management theoretical structure logic that believes in the view of capital employing labor of the production-oriented enterprises in material economic stage with asymmetric information,and dissertates the financial management theory that believes in view of capital and labor in harmony of customer-oriented enterprises in human economic stage with asymmetric information and the financial management theory that believes in view of capital sharing with labor of user-oriented enterprise in sharing economic stage.And the case study of financial management practice innovation of Haier Group under different business strategies confirms the theoretical innovation of financial management of different types of enterprises that believe in different corporate values,which not only provides a theoretical basis for the reform and innovation of financial management discipline education,but also provides an empirical reference for the reform of corporate financial management organization.
作者
丁胜红
周红霞
Ding Shenghong;Zhou Hongxia
出处
《会计研究》
CSSCI
北大核心
2020年第8期104-114,共11页
Accounting Research
基金
国家社会科学基金后期资助一般项目(20FGLB008)的支持
关键词
资本雇佣劳动观
资本与劳动和谐观
资本与劳动共享观
企业财务管理理论
View of Capital Employing Labor
View of Capital and Labor in Harmony
View of Capital Sharing with Labor
Corporate Financial Management Theory
作者简介
通讯作者:周红霞,njcdzhouhx@163.com。
