对公司治理中财务控制机制的探讨

On Financial Control Mechanism in Corporate Governance

本文基于委托代理理论,阐释公司治理中企业财务控制的关键是董事会对于经营层的控制,认为公司治理机制是实施企业财务控制的基础,严格而科学的预算是实现财务控制最有效的关键手段。提出要在决策、激励、监督过程中架构企业的财务管理组织结构,设计企业的资金监控机制,构建一个高效敏感的财务管理信息网络,将企业的财务控制建立在产权清晰、各方利益高度正相关的基础之上,从而有效的解决公司治理中的难题。

This paper explains that the key of financial control in corporate governance is the control of the management level by the board of directors based on principal-agency theory, and thinks the corporate governance mechanism is the base of implementing the enterprise finance control, and the most effective essential method of realizing the financial control is strict and scientific budget. It proposes the financial management organization structure should be constructed in the process of decision-making, encouragement and surveillance, enterprise＇s fund monitoring mechanism should be designed, a highly effective and sensitive financial management information network should be constructed, and enterprise＇s financial control should be established on the basis of clear property right and all benefit connection, thus effectively solving the difficult problems in corporate governance.