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财务治理就是基于财务资本结构等制度安排,对企业财权进行合理配置,在强调利益相关者共同治理前提下,形成有效的财务激励约束等机制,实现公司财务决策科学化等一系列制度、机制、行为的安排、设计和规范。本文从财务治理与财务管理的系统整合出发,借鉴管理学和经济学的基本原理,提出了财务治理的三个重要问题:财务治理的产权基础、财务治理的权力配置模式、财务治理的激励约束机制。
Financial governance is based on financial capital structure and other institutional arrangements, rational allocation of corporate financial power, under the premise of emphasizing common governance of stakeholders, forming effective financial incentives and other mechanisms to achieve a series of systems and mechanisms such as the company’s financial decisions. The arrangement, design, and specification of the behavior. This paper starts from the system integration of financial governance and financial management, and draws lessons from the basic principles of management science and economics, and puts forward three important issues of financial governance: the property rights foundation of financial governance, the power allocation model of financial governance, and the incentive constraints of financial governance. mechanism.