IT技术下的共同治理型财务控制实现路径探讨

共同治理型财务控制是指在共同治理模式下,各利益相关者为了保障各自在公司的索取权不受侵犯,利用激励与约束机制对公司实施的控制。在IT技术下,时间和空间的限制被打破,财务控制的动态化和适时化使得共同治理型财务控制成为可能。通过建立网络化共同治理型财务控制信息系统,完善股东大会、董事会、监事会和职工大会“四位一体”的财务控制体系,最终实现共同治理型财务控制。

Discussions on Accessing Pathway of Co-governance Type Financial Control Under IT Technology

Co-governance type financial control indicates that stakeholders utilize motivation and restriction mechanism to control company in order to ensure each claimants' right not to be infringed under co-governance mode. Under IT technology, co-governance type financial control becomes possible because of the broken of restriction of time and space and because of dynamic and timely financial control. By establishing networked financial control information system and perfecting "four-in-one" financial control system of shareholders' meeting, board of directors, board of supervisors and TUC, co-governance type financial control will be realized finally.