摘要
对上市公司在财务管理权限上的集权与分权问题,必须着眼于长期的战略性的财务决策与协调。文章分析了对上市公司财务管理集权与分权的现状,认为财务管理组织结构的总成本是由于缺乏信息引起的成本和由于目际不一致引起的成本之和,组织的最优分权程度对应着总成本最低的一点。
As to the centralization and decentralization of listed companies in the financial management authority, we must focus on long-term strategic in financial decision-making and coordination. This paper analyzes the situation of centralization and decentralization of listed companies in the financial organic management authority, believing that the total cost of the management structure is constituted by information-lack cost and the one by different objectives. Thus the level of decentralization is the best when the total cost of the financial management organic structure is the lowest.
出处
《合肥工业大学学报（社会科学版）》
2009年第1期85-88,共4页
Journal of Hefei University of Technology(Social Sciences)
关键词
上市公司
财务管理
集权
分权
listed companies
financial management
centralization
decentralization
