中美企业财务控制权配置模式比较研究

本文从三个方面对中美企业财务控制权配置方式进行比较 :在政府对企业财务的管制方式上 ;在企业内部财务控制权安排方式上 ;在银行对企业财务的控制方式上。本文的研究结论是 :文化结构和制度模式与企业财务控制权安排具有相关性 ,研究与选择中国企业的财务控制权配置模式 ,必须立足于中国的文化传统及其变迁的基本趋势。

The article compares the US and Chinese enterprisess arrangement of financial controls in the following aspects:(1)The means of governments administration of the enterprises finance.(2)The arrangement of enterprise internal financial controls.(3)The means of bankss control over enterprises finance.The article draws the conclusion that the cultural structure and system mode are related,so when we are doing research on and choose the arrangement model of financial controls in Chinese enterprises,we should bear in mind Chinese cultural tradition and its tendency. [