摘要
根据财务治理及其理论基础—委托代理理论、企业契约理论、产权经济学理论等,对公司财务治理的定义提出了自己的看法。同时,对财务治理机制理论进行了探讨,明晰了财务治理机制的定义和所包含的内容,即财务决策机制、财务激励机制和财务约束机制。
According to the finance fathering and theory base,such as the theory of agent,corporation contract and property right economy,this paper puts forward some opinions on the definition of corporation finance fathering,discuses and determines the definition and content of mechanism theory,i.e.finance decision,inspiriting and restriction mechanism.
出处
《林业科技情报》
2010年第3期142-143,共2页
Forestry Science and Technology Information
关键词
财务治理机制
国有企业
激励与约束
finance fathering mechanism
state-owned enterprises
inspiriting and restriction
