财务治理相关范畴解析及启示

财务治理源于公司治理，对这一问题的最早认识来自于国内。到目前为止，国内学者的努力已经使财务治理形成了一个较为成熟的理论框架，即以财权配置为核心的制度制衡机制，但在对财务治理一些相关问题的认识上还存在着一定的误区。对这些问题如果不进行正确认识，将对中国企业，特别是国有控股公司的发展产生严重不良影响，甚至有可能将中国国有企业改革引向错误的方向。

Analysis on the Relevant Category of Financial Management

The financial management is based on the corporate governance.But it is the Chinese Scholars who realized it before.By now,they have set up a mature theoretical frame in the financial management,that is,the distribution of the purse strings is the core of countervail mechanism.But the problem is that there are still some areas that we cannot understand in financial management.The author thinks that we should understand the problems correctly, and otherwise,there will be bad effects on Chinese enterprises,es...