财务治理实质是一种财权划分与制衡的财务管理体制

The Central Point of Finance Management is a Finance Control System with the Financial Power Divide and Balance

财务治理是公司制条件下财权划分与制衡的财务管理体制;财务治理的理论基础是产权理论、委托代理理论、财务关系理论和公司治理理论等;公司财务治理是由财务管理权划分体制、财务分配体制、财务人员人事管理体制、财务信息反馈制度和财务监督体制组成;财务治理与公司治理既有联系又有区别。

Finance management is the finance control system with the finanncial power divide and balance under the condition of corporation system. The theory bases of finance management are property rights theory, consignment and commission theory, financial relation theory, corporation management theory. Corporation finance management form with finance management power divide system, financial distribution system, financial staff management system, finance information feedback system and finance supervision system. There are relations and differences between finance management and corporation management.