摘要
财务治理是公司治理结构中一个非常重要的组成部分。企业财务治理效率的高低,直接影响着公司治理的好坏以及企业的生存和可持续发展。针对现代企业财务治理的现状,优化股权结构、建立共同治理的财务决策机制、完善激励与约束机制以及强化监事会独立的监督权利,是完善现代企业财务治理措施的必然选择。
Financial affairs governance is a momentous component in the company governance structure . The efficiency degree of the enterprises to govern financial affairs straightly effects the case of the company governance and the enterprise's existence and their sustainable developments . Focusing on the situation of the modern enterprises' financial governance to optimize the stock rights ,set financial decision-making mechanism of common governance ,improve the restrain mechanism and fortify the independent supervision rights of the surveillance association are the necessary option of improving the financial governance methods of the modern enterprises.
出处
《攀登(哲学社会科学版)》
2008年第4期72-75,共4页
New Heights(Philosophy and Social Science)
关键词
财务治理
股权结构
监督机制
Financial goveruancc
stock rights structure
supervision mechanism