| 论企业财务治理结构! |
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| 引用本文： | 尚洪涛,裴丽娜.论企业财务治理结构![J].财会通讯,2007(2). |
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| 作者姓名： | 尚洪涛 裴丽娜 |
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| 作者单位： | [1]北京工业大学经济与管理学院 [2]北京工业大学经济与管理学院 北京 |
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| 基金项目： | 北京市优秀人才项目培养资助 |
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| 摘 要： | 本文从契约理论的角度分析了企业财务治理结构的本质,指出财务治理结构实质上是企业财权配置的特别契约;并从企业财权配置入手,分析了企业财务治理逻辑的演变过程;在此基础上,提出建立利益相关者共同治理逻辑下的共同治理和相机治理相结合的财务治理结构;并针对企业财务治理中存在的问题提出了完善措施。
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| 关 键 词： | 企业契约 财权 财务治理逻辑 利益相关者财务治理结构 |
The Structure of Finance Governance |
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| Shang Hongtao Pei Lina.The Structure of Finance Governance[J].Communication of Finance and Accounting,2007(2). |
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| Authors: | Shang Hongtao Pei Lina |
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| Abstract: | Firstly,based on the contract theories,this thesis analyzes the essence of the enterprise financial governance structure and points out that the finance governance structure is a set of special contracts of the enterprise financial-rights allocation.Secondly,beginning from the enterprise financial-rights allocation,after reviewing the evolution of enterprise finance governance logic,this thesis tries to found a financial governance structure of combining collective governance and contingent governance.Finally,in view of the present our country existence governance question,this thesis puts forward some improvement measures. |
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| Keywords: | Enterprise contracts Financial-rights Finance governance logic The structure of stakeholder's financial governance |
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