摘要
本文从公司治理结构的三个方面对中美企业的财务控制权配置进行了比较研究:股权结构与企业财务控制权配置;融资结构与企业财务控制权配置;董事会结构与企业财务控制权配置。总结出我国企业(主要是国有企业)财务控制方面存在的一些问题,并对改善我国国有企业财务控制提出政策建议。
The comparative study discusses the finance control allocation between China and America enterprises from three aspects of corporate governance structure： ownership structure and corporate finance control allocation; financing structure and corporate finance control allocation as well as board structure and corporate finance control allocation. It summarizes some problems that exist in finance control in China enterprises （mainly State-owned enterprises）, and puts forward some suggestions on improving finance control in state-owned enterprises in China.
出处
《财经论丛》
CSSCI
北大核心
2008年第3期73-77,共5页
Collected Essays on Finance and Economics
关键词
股权结构
融资结构
董事会结构
财务控制权
ownership structure
financing structure
board structure
finance control
