摘要
在论述财务治理机制内涵、动因、结构与内容以及影响财务治理机制有效运行的因素之基础上,紧密结合"国美控制权之争"和"雷士风波"案例,通过梳理案例展现出的表象,揭示了其财务治理问题的深层次原因。针对问题产生的原因提出了应对之策:完善公司治理结构、优化财务治理机制环境,要优化股权结构,亦要保护创始股东权益,崇尚契约精神、尊重市场规则,发挥财务相机治理机制、实现企业价值最大化。
This article firstly discusses the connotation,motivation,structure and content of financial governance mechanism as well as the factors influencing the effective operation of this mechanism.Then,it makes a case study of Gome and NVC and reveals underlying reasons of the issues of their financial govern-ance.Aiming at these problems,the paper finally offers some suggestions,such as perfecting the corporate governance structure and bettering the environment of financial governance mechanism,optimizing the eq-uity structure and protecting the founding shareholders’rights,upholding the spirit of contract and re-specting the market rules,and giving full role of contingent governance mechanism of finance and realizing the maximization of enterprise value.
出处
《河北北方学院学报(社会科学版)》
2015年第2期26-32,共7页
Journal of Hebei North University:Social Science Edition
关键词
利益相关者
财务治理机制
财务治理效率
相机治理
stakeholder
financial governance mechanism
financial governance efficiency
contingent governance