财务治理与财务管理比较分析

Comparison Analysis of Financial Governance and Financial Management

现代财务治理理论是在对传统财务管理理论的批评中发展起来的。财务的二重性,决定了财务学的研究应从资金运动与企业产权契约关系特征相结合的角度来进行考察。传统财务理论从总体上讲是一种价值管理理论。传统财务理论的研究缺陷导致了现代财务治理理论研究的兴起。

Modern financial governance theory is developing from the improvement of traditional financial management theory. The financial dual nature determines that the study of finance should be researched from the perspective of combination of capital movement and enterprises property rights contract characteristics. Traditional financial theory is a kind of value management theory on the whole. The study defect of the traditional financial theory results in the rise of modern financial governance theory.