浅议国有控股上市公司财务治理问题

On state-controlled financial governance of listed companies

国有控股上市公司在公司财务治理实践过程中因股权结构的不合理产生了内部人治理、财务治理主体的责、权、利不一致、财务治理主体激励与约束机制无效率、债权人无法参与公司财务治理等等一系列问题,因此,必须优化股权结构、改造董事会、监事会和外部审计模式、促进债权人相机治理机制建立、建立新的激励与约束机制。

In the course of company＇s financial management practice, State-controlled listed companies had internal governance, financial management of the main duties, rights, benefits inconsistency, the main financial management incentive and restrictive mechanism inefficient, the creditor can not participate in the company＇s financial management And so on a range of issues because of the irrational ownership structure. Therefore, we must optimize the ownership structure, the transformation of the Board of Trustees, the board of governance mechanisms to promote the establishment of and restraint mechanisms. supervisors and external audit mode, the camera creditors, the establishment of a new incentive