| 构建企业财务治理结构初探 |
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| 引用本文： | 席彦群,吕红.构建企业财务治理结构初探[J].安徽工业大学学报(社会科学版),2002,19(3):67-69. |
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| 作者姓名： | 席彦群 吕红 |
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| 作者单位： | 安徽工业大学,管理学院,安徽,马鞍山,243002 |
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| 摘 要： | 现代企业所有权与经营权的分离导致代理问题,使企业所有者和经营者的财务目标不同;经营者更倾向于自身利益最大化而非所有者财富最大化.规范经营者的理财行为,必须合理配置并行使企业内部财权,建立职业经理人财务激励机制,加强企业内外财务监督与约束,以形成科学的企业财务治理结构.
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| 关 键 词： | 企业财务 企业所有者 企业经营者 财务治理结构 |
| 文章编号： | 1671-9247(2002)03-0067-03 |
| 修稿时间： | 2002年6月3日 |
Probe into the Construction of Enterprise Financial Administrative Structure |
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| Authors: | XI Yan-qun LU Hong |
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| Abstract: | The separation of modern enterprise's ownership from management results in agent problems,which makes the owner and the manager of the enterprise have different financial aim. The manager prefers the maximum profits of their own to the maximum wealth of the owner. We should dispose and exercise the inner financial rights rationally.establish financial incentive mechanism for the professional manager,strengthen the supervision and restriction of both external and internal finance to standardize the manager's financial behavior and form scientific financial administrative structure. |
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| Keywords: | enterprise financial enterprise owner enterprise manager financial administrative structure |
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