摘要
"多元化"的理财目标取代了"企业价值最大化"的理财目标是中国企业的现状。剖析了市场环境下公司治理问题的深层次原因,并研究了公司股权结构的问题,列举了目前两种典型的公司治理模式,即市场导向模式和关系模式。比较了中国同美国、日本在这些方面的差别,指出了中国公司治理模式的不足之处,对中国企业财务管理目标进行了重新定位。
The object managin money matters has been replaced by'lots of objects'.The artice analyses the causes,especially about company management and share structure.It enumerate two typical models:one is market guiding model which is represented by America,the other is relationship model which is represented by Japan.Compare the difference between these in China and America,Japan,It'sthe article points out the faults in our company management and tries to help our enterprises reorientate their objects of financial management.
出处
《辽宁工程技术大学学报（社会科学版）》
2003年第2期44-45,共2页
Journal of Liaoning Technical University(Social Science Edition)
关键词
公司治理
市场导向
关系模式
company management
market guiding
relationship model
