| 财务治理分层论 |
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| 引用本文： | 曾琦,黄庆华. 财务治理分层论[J]. 价值工程, 2014, 0(17): 163-164 |
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| 作者姓名： | 曾琦 黄庆华 |
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| 作者单位： | 昆明理工大学管理经济学院会计系,昆明650032 |
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| 摘 要： | 随着改革开放以来我国市场经济体制的改革与发展,现代企业财务制度不再是只由企业所有者单方包揽大局,而是由企业所有者、经营者和财务经理等分层对企业进行管理和治理,于是财务分层治理思想应用而生。
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| 关 键 词： | 财务管理 公司治理 财务治理 分层研究 |
Hierarchy of Financial Governance |
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| ZENG Qi,HUANG Qing-hua. Hierarchy of Financial Governance[J]. Value Engineering, 2014, 0(17): 163-164 |
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| Authors: | ZENG Qi HUANG Qing-hua |
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| Affiliation: | (Department of Accounting, Faeuhy of Management and Economies, Kunming University of Science and Technology, Kunming 650032, China} |
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| Abstract: | With the reform and development of China＇s mai＇ket economy system since the reform and opening up, the modern enterprise financial system is no longer taking the overall situation only by the owners, but the management and governance of enterprise by the owners, managers and financial managers and other layers, so the hierarchical governance idea is born. |
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| Keywords: | financial management corporate governance financial governance hierarchical study |
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