论企业出资人的财务分析——以现金流量的财务分析为例

About the Financial analyses of investing man

现代企业制度的最大特征是所有权与经营权的分离,委托—代理理论、法人治理结构理论都证明由此出现企业出资人与经营者的利益冲突,这就要求建立企业出资人的财务分析。缺乏明确的出资人,没有应有的财务分析管理,国有资产流失将会继续蔓延。

Establishing the business,to invest the financial affairs analyses of man is the natural demand of contemporary business system,It accords with the economics trust--Deputy theory,But is resolving trusting--Measure of deputy problem,Simultaneous business person artificial person administers that composition every the benefit main part stipulation supplys the system for this reason?Guarantee on the statue.Its establishment will surely be administerd that the system reforms having much the advantage to the belonging to the nation capital and property.