财务治理理论基础综述

Summary about the Theoretical Foundation of the Financial Management

随着我国国有企业改革进入建立现代企业制度的关键期,作为现代企业制度的"核心",公司治理问题成为理论界和企业界研究的一个重要课题。而作为公司治理重要组成部分——财务治理问题研究的前提,就是对其理论基础进行深入研究并加以综述,纵观国内外研究现状,财务治理理论基础主要涉及新资本结构理论、企业契约理论、产权理论、公司治理理论、财务分层理论及公司激励理论。

Along with the reform of state-owned enterprises has entered a crucial period for the establishment of a modern enterprise system, the corporate governance issue,as the ＂core＂ of a modern enterprise system, has become an important topic in business studies. The financial management is an important part of corporate governance, at the same time, the study on the theoretical foundation is a basic precondition of the financial management. Looking over the present situation of this research in home and abroad, it contains the new capital structure theories, the corporate contract theories, the property right theories, the corporate governance theories, the financial hierarchical theories and the theories of the corporate motivation.