摘要
财务治理从公司内部治理入手,抓住关键控制权———财权以及关键信息———财务信息和相应的激励机制,在治理目标上超越权力的制衡,对公司的财务决策与经营效率起到有效的制度保障作用,真正体现了治理的效率与公平,决定了其在公司治理中的核心地位。
Financial governance from the aspect of internal governance places emphasis on the allocation of financial right and information as well as constructing incentive mechanism, which are key factors in corporate governance. With the aims beyond the balance of rights and benefits among stakeholders, financial governance guarantees the validity of financial decision and management on the basis of system, showing reall efficiency and fair, which determines a core role in corporate governance.
出处
《南华大学学报（社会科学版）》
2004年第4期41-43,共3页
Journal of University of South China(Social Science Edition)
关键词
财务治理
关键控制权
关键信息
效率
financial governance
key control rights
key information
efficiency
