财务契约、财务危机预警与公司财务治理

本文将财务预警系统纳入公司财务治理结构中，根据财务契约与财务预警的关系，采用制度形式对财务预警系统的信息传输渠道和反馈方法规范化，以提高有效性的发挥。文章从财务契约的股权契约，报酬契约，信贷契约和其他利益相关者契约与财务危机预警的关系入手，分别讨论在股东之间，股东与经营者之间，债权人与股东和经营者之间如何用契约的形式，保证财务预警系统在公司治理中有效运作。

Financial Contract, Early-warning of Financial Crisis and Corporate Financial Governance

This article integrates the financial early-warning system in the corporate financial governance structure. According to relationship between financial contract and financial early warning, using the system form make the financial early-warning system intelligence transmission channel and the feedback method standardization, and enhancing the valid display. This article from the stockholder's rights contract, reward contract, the credit contract and other benefit counterparts contract which has the relation with the early-warning of financial crisis, to discuss separately between the shareholder, between shareholder and operator, between creditor and shareholder and operator, how to use the form of the contract to guarantee the finance early warning system governs the effective operation in the company.