完善国有企业财务治理结构刍议

传统的公司内部财务治理系统在构建上有所缺失,使得财务运营难以得到有效的协调和控制。国有企业按照现代企业制度要求,从明晰产权结构、建立分层财务决策机制和激励约束相容机制入手,有效整合财务治理系统各组成要素,完善公司内部财务治理结构,促进公司整体财务治理目标的实现。

Preliminary Discussion on Improving Financial Governance Structure of State-owned Enterprises

The loss in construction of internal financial governance system in traditional enterprises leads to ineffective coordination and control in financial operation.In the light of modern enterprise system,starting from distinguishing property right structure and estab-lishing stratified finance deciding mechanism and compatible mechanism of motivation and constraint,state-owned enterprises should integrate all the composing elements of financial governance system effectively,improve the internal financial governance structure of the enterprises,and promote the accomplishment of overall financial governance goal in the enterprises.