创新与完善公司财务治理结构的对策

Strategies on Creating and Improving the Structures in Administering Business Finance

有效的公司财务治理结构是提高公司财务决策效率、完善公司治理结构的重要保证。本文从财务目标选择、资本结构理论、财权决策机制和激励约束机制四方面提出了创新和完善公司财务治理结构的对策。

An efficient structure for a business＇s financial administration is a guarantee to improve its efficiency in making strategies and perfecting its governing structures. This paper puts forward strategies in creating and improving administrative structures of a business finance from such four aspects as financial target alternatives, capital layout theories, financial decision-making mechanism and motivation and discipline systems.