基于财务伦理的财务目标制定研究——以日本松下集团为例-study on the formulation of financial goals based on financial ethics - a case study of panasonic group of japan.docxVIP

优秀毕业论文 精品参考文献资料 摘 要 摘 要 随着近些年来我国财务失败案件逐渐增多，财务丑闻不断暴露出来，例如我国科龙 事件、华虹计通涉嫌重大财务舞弊、达尔曼财务舞弊，这些事件都反映了有些企业在肆 意的践踏其他各方的合理利益，这严重危害到了企业的发展、社会的进步，给社会各方 都带来了巨大的损失。因而，越来越多的专家学者开始将视野转向对于企业财务伦理的 研究领域，他们分别从财务伦理的内涵定义、内容机制以及伦理缺失表现等方面进行了 大量的研究和探讨，并取得了富有建设性的理论成果，这为后人的研究做出了巨大的贡 献。 本人认为我国企业之所以存在诸多的问题，其根本原因是企业的财务目标制定存在 问题，企业的目标并非惟一的追求股东财富最大化或企业利润最大化，而是在财务伦理 指导下的相关者利益最大化这一财务目标，只有在制定财务目标时将财务伦理因素考虑 在内，企业才会真正的关注利益相关者的合理诉求，才可以实现企业的长远、稳定发展。 因此，笔者在前人研究的基础上，以契约论、经济伦理理论和利益相关者财务论为基础 理论对财务伦理理论进行探索，并在此基础上指出相关者利益最大化财务目标符合财务 伦理的要求，是企业财务目标的最佳选择。同时指出我国企业由于财务目标制定的错误 而引起的问题，并以日本松下集团为分析对象，分析其集团在财务伦理的基础上重视利 益相关者利益，并取得成功的原因。最后，论文从树立正确的财务伦理价值观、加强企 业伦理监督和切实履行好企业社会责任三个方面对我国企业制定财务目标提出建议及 对策。 关键词 财务伦理 财务目标 利益相关者 社会责任 II Abstract Abstract With the gradually increased of Chinas financial failure cases in recent years，more and more Financial scandals have exposed, such as Kelon event,HuaHongJiTong invovled in serious financial fraud,The Dahlam financial fraud, These events are reflected some enterprises trampling on the legitimate interests of other parties in the wanton, This serious harm to the development of enterprises and social progress .It has brought huge losses to all sectors of the community, Therefore, more and more experts and scholars began to turn to the field of vision for the field of study of the ethics of corporate finance. They performance a great deal of research and discussion in the field include the definition of financial ethical connotations, the contents of the mechanism, and lack of ethics performance. And they have made constructive theoretical results. This made a great contribution to the study of future generations. I think the reason why Chinese enterprises exists many problems is financial objectives problems. The goal of enterprises is not only the pursuit of maximizing shareholder wealth or to maximize their profits, but is Stakeholders to maximize the financial under the guide of Financial Ethics. Enterprises will pay a attention to the reasonable demands of the stakeholders only