| 从财务治理的角度完善公司治理 |
| |
| 引用本文： | 尹轲,杨懿.从财务治理的角度完善公司治理[J].辽宁师范大学学报(社会科学版),2006,29(2):42-44. |
| |
| 作者姓名： | 尹轲 杨懿 |
| |
| 作者单位： | 1. 辽宁利安达会计师事务所,辽宁,大连,116027
2. 东北财经大学,研究生院,辽宁,大连,116026 |
| |
| 摘 要： | 公司治理既体现为企业各参与方的一种契约关系,又体现为企业所有权(剩余索取权和剩余控制权)的一种制度安排,同时,它还体现为企业内部各种权力包括(剩余索取权,剩余控制权,经营者选择权等)约束和制衡机制,其内涵是丰富和深刻的。而财务治理结构作为公司治理结构框架中存在和运行的一个重要系统,在公司治理结构中处于核心地位,公司治理必须从财务治理入手。
|
| 关 键 词： | 治理 公司治理 财务治理 |
| 文章编号： | 1000-1751（2006）02-0042-03 |
| 收稿时间： | 2005-12-01 |
| 修稿时间： | 2005年12月1日 |
Corporation's Perfection of Administration from the Perspective of Financial Administration |
| |
| YIN Ke,YANG Yi.Corporation''''s Perfection of Administration from the Perspective of Financial Administration[J].Journal of Liaoning Normal University(Social Science Edition),2006,29(2):42-44. |
| |
| Authors: | YIN Ke YANG Yi |
| |
| Institution: | 1. Anlida Office of Accounting Affairs, Dalian 116027, China; 2. School of Postgraduates, Northeast University of Finance and Economics, Dalian 116026, China |
| |
| Abstract: | Corporation administration does not only embody a contract relationship between all the involvers,it also embodies a system of ownership of the enterprise(the rights to ask for and control surplus).In the meantime,it embodies the constraint and conditioning mechanism of different powers(the rights to ask for and control surplus,and the right of management of the manager) in the enterprise,and therefore its connotation is rich and profound.As an important system in the organizational structure of the corporation's administration,financial administration occupies the core position,and so corporation administration must start with financial administration.This article,starting with the relationship between financial administration and corporation administration,explores how to perfect corporation's administration from the perspective of financial administration. |
| |
| Keywords: | administration corporation administration financial administration |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
