财务管理与财务治理的比较分析

Comparative Analysis of Financial Management and Financial Governance

财务治理与财务管理是两个非常重要的概念。遗憾的是许多专家学者混淆了两者,更有甚者误将财务治理当作财务管理理解,错误地将两者统一起来。财务管理和财务治理确有统一之处,但不要忽视两者的对立面,用辩证的思维看待财务管理与财务治理的关系才是正确的。本文从分析比较财务管理与财务治理的概念着手,用定性方式对它们加以描述,阐述了财务管理与财务治理的内容,说明了财务管理和财务治理的目标理论,从财务管理与财务治理的关系,阐述了它们构成财务理论体系和制度的必然性。

Financial governance and financial management are very important concepts. The paper analyzes them qualitatively. Then it expounds the content of financial governance and financial management in detail, and differentiates their scopes and simply explains the objective theory of financial governance and financial management. Finally, by elaborating them from two aspects the paper ends with the relation between financial governance and financial management. The first aspect is how the financial theory system is constructed together, and the second is how the constructions of them are connected.