摘要
企业集团财务治理基本要素具有不同于单一企业的特殊性,治理主体不仅表现为横向完整性,而且表现为纵向的层次性;治理的客体重点在于财权在母子公司、总分公司(事业部)间的纵向配置和分割;治理手段则主要体现为集团财务体制的构建以及集权和分权的把握。企业集团财务治理存在出资者财务和经营者财务两种层次,这两种治理层次内在关联、相互交织。以财务治理要素及治理层次的特征和要求来审视,我国中央企业(集团)财务治理存在诸多的缺陷和不足。
In comparison with single enterprise, the basic elements of financial governance of enterprise group have their special features. First, the governance subject embodies horizontal integrity and vertical layers. Second, the governance object mainly embodies finance- rights allocation. Third, the governance means mainly embodies construction of financial management system and decision - making of centralization and decentralization. Vertically, financial governance of enterprise group has two layers. One is investors＇ financial governance; the other is operators, financial governance. By auditing the elements and layers of financial governance, it is found that the financial governance of central government- controlled enterprise groups have many faults and defects.
出处
《财经理论与实践》
CSSCI
北大核心
2005年第5期32-36,共5页
The Theory and Practice of Finance and Economics
基金
财政部重点会计学课题(2003KJB021)
关键词
企业集团
财务治理
财权
Enterprise Group
Financial Governance
Finance - rights
