| 公司治理结构下的财务导向问题研究 |
| |
| 引用本文： | 党兴华,李秉祥.公司治理结构下的财务导向问题研究[J].中国软科学,2002,12(8):77-81. |
| |
| 作者姓名： | 党兴华 李秉祥 |
| |
| 作者单位： | 西安理工大学工商管理学院,陕西西安,710048 |
| |
| 摘 要： | 公司治理结构是由许多控制与协调机制构成,其中公司财务是一个非常重要的方面。它通过公司财务的三个不同层次来协调出资者与经营者之间以及出资者内部各成员之间的利益和行为,以达到相关利益主体之间权利、责任和利益的相互制衡,实现效率和公平的合理统一。公司治理结构决定其财务模式。因所有权和控制权的表现形式不同,论文将现有公司制理结构分为外部监控型、内部监控型、家族控制型和转轨经济型,由此产生了经营者主导型、出资者主导型、业主主导型和内部人主导型的财务模式;并分析了我国公司治理结构与财务管理的现状、成因及发展方向。对于寻找适合我国不同企业及同企业不同发展阶段的治理构架和财务模式奠定了基础。
|
| 关 键 词： | 公司治理结构 财务导向 财务模式 |
| 文章编号： | 1002-9753(2002)08-0077-05 |
| 修稿时间： | 2002年4月15日 |
On the Financial Orientation Issues under Corporate Governance Structure |
| |
| DANG Xing-hu,LI Bing-xiang.On the Financial Orientation Issues under Corporate Governance Structure[J].China Soft Science,2002,12(8):77-81. |
| |
| Authors: | DANG Xing-hu LI Bing-xiang |
| |
| Abstract: | Corporate finance is an important part of corporate governance structure, through different tiers of which interest and action between stakeholders and managers and internal members of stakeholders are reconciliated for balancing rights, obligations and interests of relative entities, and realizing rational integrity in efficiency and fairness. The financial model is decided by corporate governance structure. This paper classifies the corporate governance structure into external regulation, internal regulation, family control and transition economy and so on, and then researches different financial models, analyzes the current situation and development trend in China's corporate governance structure and financial management, and this places foundation for seeking for the corporate governance structure to be fit for different enterprises and the different stages of the enterprise. |
| |
| Keywords: | financial governance structure financial orientation financial model |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《中国软科学》浏览原始摘要信息 |
| 点击此处可从《中国软科学》下载免费的PDF全文 |
|
