财务治理及相关范畴关系研究

财务治理是公司治理的核心,但财务治理并不等同于公司治理,而有其独特的理论体系。财务治理是一种制衡机制,而财务管理是一种运行机制,二者构成了公司财务的两个不同的方面。财务治理是对传统财务管理理论与财务战略理论的整合,财务战略是财务治理和财务管理联结的纽带。财务控制偏重价值管理,财务治理则偏重利益调整,财务治理是广义公司财务制度的一部分。本文就财务治理及其相互之间的关系进行了探讨。

Research on Relation between Financial Goveranance and Related Category

Financial governance is the core of corporation governance, but it certainly does not equate to corporation governance, it has its unique theoretical system. Financial governance is a kind of balancing mechanism while financial management is an operating mechanism, and they are two different respects of corporate finance.Financial governance is the integration of traditional financial management theory and financial strategy theory, and financial strategy is the tie of financial governance and financial management. Financial control stresses the value management and financial governance emphasizes the benefit adjustment.Financial governance is one part of generalized corporate finance system. This article has carried on the discussion about the relations between financial governance and the others on the above.