财务治理效率之理论基础探究

A Study on the Theoretical Basis of Financial Governance Efficiency

财务治理效率是财务治理的根本目标和财务核心竞争力。对财务治理效率及其理论基础进行研究已成为非常重要和亟待解决的课题。推进财务治理效率问题的研究,必然离不开对其理论基础进行系统研究,但既有文献非常匮乏。有鉴于此,本文较为系统地梳理和创造性地研究了财务治理效率的企业契约理论、企业能力理论、财权理论、公司治理理论以及博弈论等理论基础,部分弥补了财务治理效率理论基础研究非常薄弱的缺憾,也必将对该领域的后续研究起到抛砖引玉的作用。

Financial governance efficiency is the fundamental objective of financial governance and the core competitiveness of finance. To study the financial governance efficiency and its theoretical basis has become a very important and urgent subject. To promote the research of financial governance efficiency can not be separated from its theoretical foundation, but the existing literature is very inadequate. In view of this, the paper has systematically hackled and creatively studied the theoretical basis of financial governance efficiency, such as the contractual theory of the firm, enterprise competence theory, financial rights theory, corporate governance theory, and game theory, which can partially make up for the defects of the study of the theoretical basis of financial governance efficiency, and will bring much better ideas into the subsequent studying.