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随着社会经济的蓬勃发展,企业的社会责任运动也随之高亢起来。在这样的社会大背景下,理论界关于促进企业财务治理的相关研究越来越多,在企业财务治理的研究中利益相关者理论被应用的尤为广泛。本文从企业社会责任的视角出发,以利益相关者理论为依据,为了企业的长远发展构建利益相关者参与企业财务治理的框架,以社会责任为导向为企业提出有效的财务治理的方案。
With the vigorous social and economic development, corporate social responsibility movement will also rise high. Under such a social background, there are more and more researches on the promotion of corporate financial governance in the theoretical circles. Stakeholder theory has been widely used in the study of corporate financial governance. This article from the perspective of corporate social responsibility, based on the theory of stakeholder, for the long-term development of enterprises to build stakeholder participation in the framework of corporate financial governance, social responsibility-oriented enterprises to propose effective financial governance program.