浅谈法人治理结构———兼议“财务分层说”

:在我国 ,随着产权概念的引入 ,“财务分层”成为理财界、经济界争相讨论的焦点。全文从探析财务分层的弊端入手 ,论证财务分层缺乏实践意义 ,进而就解决两权分离下“内部人控制”问题的关键———有效的法人治理结构进行探讨。最后得出结论 :在企业的财务管理中 ,分层与否并不重要 ,关键在于如何推行有效的法人治理结构

On Corporate Governess Structure and Layers of Finance

With the introduction of the concepts of property rights,layers of finance have been the focus of Finance and Economics circles. From the perspective of the disadvantages of layers of finance, we prove that they lack practical value. Then we research on the efficient corporate governess structure, which is the key to the settlement of the problem of "Internal managers' control" resulting from the separation of ownership and managerial authority. In our opinion, the most important thing is not to realize layers of finance, but to attain efficient corporate governess structure.