财务决策权配置初探

在财务治理结构中,决策权配置处于首要位置。分层财务决策机制的建立是公司财务治理结构的核心内容。本文试图应用管理学、财务管理学、决策学的有关理论从纵向按等级和横向分职能对企业的财务决策权配置作理论探讨,提供配置思路并提出配置的一般原则。

A Discussion on Financial Decision Arrangement

In the structure of financial governance , arranging the financial decision powers is to be placed in the initial position.It is the core content to establish a financial decision regulations in accordance with the gradations of manage structure.The paper try to research the financial decision powers arrangement in theoretical purpose, applying relevant theories of management,financial management, and decision making. The topic will be observed from two points of view:the lengthways gradation and the horizontal duty .Also The paper will provide the way of thinking and put forward the general principles to resolve the problem.