我国公司财务治理问题研究

财务治理既是一种治理手段,也是一种对财权的制度安排的系统,而且是一套决策程序,也是一种制衡机制,有特定的治理主体、客体、手段、目标和核心的制度安排系统.它不同于公司治理,是一系列协调和规范股东、经营者、债权人等财务治理主体之间财权安排机制的制度安排,规范财务会计信息的生成、呈报,根本目的是为了实现经济利益的合理分配,解决企业契约各方经济利益方面的冲突,最终为顺利实现公司目标提供基础.

The problems about our company financial management

The financial management is a managemem tool and a system of the institutional arrangement for the right of the property.And it is also a set of decisionmaking procedures and a kind of balance mechanism.It is the institutional arrangement system which has certain subject,object,method,the goal and the core.It is different from the corporate governance.It is a series of the institutional arrangement which coordinates and regulates the property arrangement mechanism among stockholders,creditors and operators,etc.The ultimate purpose that we regulate the creation and report of the financial accounting information is to realize the reasonable distribution of the economic benefits and solve the conflict in economic interests of enterprise contract parties.Finally,it provides the basis for achieving the company goal.