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民办高校财务困境的化解需要寻求利益相关者的支持与合作。民办高校举办者、管理者与教师、学生与家长、政府、银行等,都是民办高校财务经营活动中关系密切的利益相关者。现实办学中,由于一些利益相关者的职能缺位和民办高校对一些相关者利益诉求的漠视,民办高校的筹资活动未能得到各利益相关者的积极响应,致使民办高校筹资活动呈现出极度的单一化和依赖性。为此,民办高校应以"多元主体参与、共同协作发展"的治理理念,着力构建多元利益相关者共同参与的财务治理机制,共同构建财务风险防范平台。 相似文献
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财务契约是企业整体契约机制不可或缺的重要组成部分,各利益主体为了追求各自利益最大化,相互之间必然产生财务冲突。基于企业财务行为实际上是为满足各利益相关者利益要求的、一组复杂的且有交互影响的契约系统的均衡行为。文章沿着利益相关者合作逻辑,在分析企业各主要利益相关者的财务冲突行为及表现基础上,借鉴和谐管理理论,提出应通过利益相关者的财务平衡治理,进行财务冲突管理。 相似文献
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一、企业财务政策概述
企业是利益相关者基于各自不同的风险偏好与预期收益而达成的关于资产选择的合约。企业财务政策的经济含义可以概括为：在一定财务状态下,为了满足不同的风险偏好与实现不同的预期收益,利益相关者对资本配置的原则、范围、方式、方法达成的合约。具体地说,财务政策包括筹资政策,投资政策,股利分配政策和营运资金政策。 相似文献
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从利益相关者理论出发,通过分析上市公司各利益相关者在公司财务治理中的矛盾,提出构建财务治理体系应充分考虑各相关群体的利益及构建的思路。 相似文献
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融资问题一直是制约中小企业生存和发展的主要瓶颈。从中小企业财务治理的角度出发,分析中小企业的利益相关者,以期改善中小企业利益相关者治理现状,探讨解决中小企业融资难的对策。 相似文献
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地位不对称、偏好分歧、策略非稳定性等问题造成高等教育利益相关者之间的重复博弈。在利益相关者分析框架下对其重复博弈的可能性、行为冲突、策略选择等问题进行分析,为减少背叛、增强合作的技术突破提供了方向：搭建目标利益的协调平台,建设有利于偏好分歧表达与信息渠道沟通的制度环境,探索利益相关者共同治理路径,培育公民的公共精神。 相似文献
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根据利益相关者理论,学校有利益相关者,而且与其存在交换、合作和依赖关系。如果学校与利益相关者非对称依赖,那么学校与利益相关者之间的交换更可能属于基于市场的交换．学校与利益相关者应选择力量占优合作,双边合作治理机制应该为弱信任与正式控制组合的治理机制：如果学校与利益相关者相互依赖,那么学校与利益相关者间的交换更可能属于基于了解的交换,学校与利益相关者应该选择关系占优合作方式,双边合作治理机制为半信任与正式／非正式控制相结合的治理机制;如果学校与利益相关者战略依赖。那么学校与利益相关者之间的交换更可能属于基于价值的交换,学校与利益相关者应选择结构占优合作方式,双边合作治理机制应选择强信任与非正式控制相结合的治理机制。 相似文献
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张晓芳 《内江师范学院学报》2010,25(9):112-114
企业集团的复杂性决定了加强财务治理的必要性,而财务治理机制对财务治理的效率具有重要影响。站在利益相关者视角,研究企业集团财务治理机制中的财务决策机制和激励约束机制,可以促进财务治理效率的提高。 相似文献
9.
李艳 《西北成人教育学报》2008,(4)
利益相关者共同财富最大化来源于利益相关者理论,由于各利益主体为了追求各自利益的最大化,相互之间必然会产生冲突。本文在文献综述的基础上,从利益相关者理论,集体选择理论、契约理论、和谐管理理论等视角分析了各利益相关者产生冲突的成因及主要表现,提出了针对财务冲突的治理对策,为利益相关者实现共同财富可持续最大化提供了理论借鉴。 相似文献
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会计准则是会计人员从事会计工作的基本规范和行动指南,其本质是一种利益或资源的分配方案.会计准则涉及诸多的利益相关者,而这些利益相关者都希望通过会计信息满足自身的利益偏好.事实上,会计准则的制定能否达成利益相关者对其需求的利益均衡态势与会计准则制定的民主化、科学化与法治化程度密切相关.只有会计准则制定做到了这"三化",才能改变会计准则制定中强势偏好凸显而弱势偏好边缘化的情形,使其制定达到合情、合理与合法,进一步使会计信息能够均衡且有效率地满足各个利益相关者的会计信息利益偏好,从而使各个利益相关者能够根据会计信息进行有效的资源配置,最终促使企业的健康发展. 相似文献
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《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help? 相似文献
14.
罗艳萍 《读与写:教育教学刊》2008,5(6)
The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity. 相似文献
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《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love. 相似文献
16.
Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject. 相似文献
17.
Richard Denner 《海外英语》2007,(4):14-15
Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose. 相似文献
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Given a graph G,a subgraph C is called a clique of G if C is a complete subgraph of G maximal under inclusion and |C|≥2. A clique-transversal set S of G is a set of vertices of G such that S meets all cliques of G. The clique-transversal number, denoted as TC (G), is the minimum cardinality of a clique-transversal set in G. The clique-graph of G, denoted as K (G), is the graph obtained by taking the cliques of G as vertices, and two vertices are adjacent if and only if the corresponding cliques in G have nonempty intersection. Let F be a class of graphs G such that F={G|K(G) is a tree}. In this paper the graphs in F having independent clique-transversal sets are shown and thus TC (G)/|G|≤1/2 for all G ∈ F. 相似文献
19.
Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities. 相似文献