从公司治理结构透析财务管理目标

Analyze the Target of the Financial Control fromthe Corporate Governance Structure

本文从公司治理结构的角度认识财务管理目标。公司治理结构是现代企业制度的核心,有效的公司治理结构本质在于利益相关者的平等参与。当前,在我国建立现代企业制度的过程中,必须正确把握公司治理结构的内涵,理性选择财务管理目标,这对于优化公司理财行为,实现财务管理的良性循环,具有重大的现实意义。

From the views of the corporate governance structure, this paper is aware of the target of the financial control. Corporate governance structure is the core of the modern enterprise policy. To be efficient framework of management, it has to be the fair participation of related interests party essentially. Currently, in the process of establishing modern enterprise system in China , we must manage in the structure of corporate governance, choose the target of the financial management rationally. It will be the significant meaning for optimizing the financial management and accomplishing the positive cycle of the financial management.