基于内部治理的权责利视角财务治理努力方向研究

Research on the Direction of Financial Governance Efforts from the Perspective of Internal Governance's Rights,Responsibilities,and Benefits

过紧日子常态化是人民银行分支机构推动会计财务工作高质量发展的必经之路,也是助推央行事业长远发展的重要举措。但是,人民银行分支机构在积极落实常态化过紧日子要求时,仍存在“紧日子”成果短效性的问题。文章从共时性和历时性两个维度建立了分析框架,分析认为分支机构过紧日子较难常态化,根源是其内部整合与协同治理的持续有效性受到权、责、利三方面的深层掣肘。为此,文章围绕对权、责、利的治理关系进行调适,以同目标、明约束、强激励为改进方向,结合分支机构财务治理的实际特点,探索、构建、参与各方目标一致性较高、动力较足、稳定可持续的协同共治格局,并在业务层面提出从理顺治理主线逻辑、优化治理组织结构、建设治理信息平台、提升治理包容程度四个方面推进过紧日子常态化财务治理的努力方向。

Normalization of tight living is a necessary path for branches of the People's Bank of China to promote the high-quality development of accounting and financial work,and also an important measure to promote the long-term development of the central bank's business.However,the branches of the People's Bank of China still face the problem of short-term effectiveness in.implementing the requirements for normalized tight living.The article establishes an analytical framework from two dimensions:synchronicity and diachrony.The analysis suggests that it is difficult to normalize branches when they are too tight,and the root cause is that the continuous effectiveness of their internal integration and collaborative governance is deeply constrained by right,responsibilities and benefities.To this end,this paper focuses on the adjustment of the governance relationship among right,responsibility and benefities.Taking the same goal,clear constraints and strong incentives as the improvement direction,and combining with the actual characteristics of branch financial governance,the paper explores the construction of a cooperative and sustainable governance pattern with high consistency of goals,sufficient motivation and stability of all parties involved.At the business level,it puts forward the striving divection to promote the normalization of financial governance from four aspects:straightening out the main line logic of governance,optimizing the organizational structure of governance,building a governance information platform and improving the degree of governance tolerance.