论公司治理中的财务治理

On the Financial Remediation during the Course of Company Revitalization

公司治理结构是由许多控制与协调机制构成,其中财务治理是一个非常重要的方面。它作为相关利益主体责、权、利相互制衡的一种制度安排。主要解决剩余索取与控制权的合理配置。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对公司财务治理中构建明晰的产权结构,分层财务决策机制和激励约束机制,进行了比较全面、系统的分析、研究.

The company＇s revitalization structure consists of many controlling and coordinating mechanisms, among them, financial remediation is an important aspect. As a system arrangement of manual restraints of responsibility, right and benefit for principal part of related interest, it principally resolves rational disposal of surplus account and controlling right. From the viewpoint of system conformity of financial remediation and financial management, by virtue of the basic principle of management science and economics, the establishments of distinct property right structure and stratified finance deciding mechanism as well as encourging and restricting mechanisms during the course of company revitalization have been researched in this paper in more detail.