我国企业集团财务治理机制研究——基于利益相关者视角

A Study of Financial Managing Mechanisms of Chinese Enterprise Groups: A Perspective of Shareholders

企业集团的复杂性决定了加强财务治理的必要性,而财务治理机制对财务治理的效率具有重要影响。站在利益相关者视角,研究企业集团财务治理机制中的财务决策机制和激励约束机制,可以促进财务治理效率的提高。

The complexity of enterprise groups decides the necessity to strengthen the financial management,the mechanism of which has an important influence on it.From a perspective of shareholders,the author of this paper studies financial decision-making mechanism and financial incentive and constraint mechanism which can contribute to the improvement of financial managing efficiency.