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聖嚴研究

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篇名 佛法與公司財務管理
卷期 12
並列篇名 Buddha Dharma and Corporate Financial Management
作者 詹場
頁次 149-196
關鍵字 佛法公司財務管理投資決策融資決策現金支付政策Buddha DharmaCorporate Financial ManagementInvestment DecisionFinancing DecisionPayout Policy
出刊日期 201908

中文摘要

本文探討佛法與公司財務管理之關係。良善的財務管理是公司順利營運的根基,公司順利營運是員工安穩工作的保障,員工安穩工作是家庭幸福的基礎,家庭幸福是社會祥和的支柱。因此,良善的財務管理攸關公司發展、員工福祉、家庭幸福及社會祥和。然而如何促成良善的公司財務管理?佛法是良方。若公司能實踐佛法於財務管理中,則能達成三種目標:一者公司執事者心安平安;二者公司營運順遂;三者兼顧公司股東、債權人、員工、供應商、顧客、社會大眾之福祉。本文論述佛法與公司財務管理之關聯,包含:1. 佛陀教導的財務管理方法和公司財務管理實務之連結;2. 秉持佛法經營可同時促進公司各類權益關係人之福祉;3. 公司財務管理之理論基礎與佛法呼應;4. 運用佛法於公司投資、融資、盈餘分配等公司財務決策,能促進公司財務健全、員工安穩、客戶忠誠,以及公司和供應商、社會之和諧關係。

英文摘要

This paper explores the relationship between corporate financial management and the Buddha Dharma. Good financial management is the key factor to a well-run company; the well-run company provides its employee’s job security; job security is the basis for family’s blessedness; and family’s blessedness is the mainstay of social harmony. Therefore, how to improve the financial management of a corporation is an important issue that is worth to be concerned. This paper is aimed at analyzing how to use the Buddha Dharma to improve good corporate financial management. If the company can practice Buddha Dharma in financial management, it can achieve three goals: First, it will make the manager’s mind calm and peaceful. Second, it will let the corporation’s operation stable and smooth. Third, it can enhance the well-being of stakeholders in the firm at the same time, such as their stockholders, creditors, employees, suppliers, customers, and the community at the same time. Overall, the topics discussed in this paper include: 1. the link between the financial management methods taught by the Buddha and the company’s financial management practices; 2. if the company operates in Buddha Dharma, it can improve the firm’s value in the long run; 3.the theoretical basis of the corporate’s financial management echoes the Dharma 4. practicing the Buddha Dharma in the financial decisions of a corporation such as investment, financing, and payout, it will make corporate’s finance more stable, employees are more secure, and customers are more loyal, while the corporation's relationship with suppliers and society would be more harmonious.

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