| 我国企业集团财务治理机制研究——基于利益相关者视角 |
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| 引用本文： | 张晓芳.我国企业集团财务治理机制研究——基于利益相关者视角[J].内江师范学院学报,2010,25(9):112-114. |
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| 作者姓名： | 张晓芳 |
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| 作者单位： | 西北民族大学,管理学院,甘肃,兰州,730124 |
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| 摘 要： | 企业集团的复杂性决定了加强财务治理的必要性,而财务治理机制对财务治理的效率具有重要影响。站在利益相关者视角,研究企业集团财务治理机制中的财务决策机制和激励约束机制,可以促进财务治理效率的提高。
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| 关 键 词： | 财务治理 财务治理机制 利益相关者 |
A Study of Financial Managing Mechanisms of Chinese Enterprise Groups: A Perspective of Shareholders |
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| ZHANG Xiao-fang.A Study of Financial Managing Mechanisms of Chinese Enterprise Groups: A Perspective of Shareholders[J].Journal of Neijiang Teachers College,2010,25(9):112-114. |
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| Authors: | ZHANG Xiao-fang |
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| Institution: | ZHANG Xiao-fang (School of Management,Northwest University for Nationalities,Lanzhou,Gansu,730124,China) |
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| Abstract: | The complexity of enterprise groups decides the necessity to strengthen the financial management,the mechanism of which has an important influence on it.From a perspective of shareholders,the author of this paper studies financial decision-making mechanism and financial incentive and constraint mechanism which can contribute to the improvement of financial managing efficiency. |
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| Keywords: | financial management financial managing mechanism shareholders |
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