摘要
财务治理源于公司治理,对这一问题的最早认识来自于国内。到目前为止,国内学者的努力已经使财务治理形成了一个较为成熟的理论框架,即以财权配置为核心的制度制衡机制,但在对财务治理一些相关问题的认识上还存在着一定的误区。对这些问题如果不进行正确认识,将对中国企业,特别是国有控股公司的发展产生严重不良影响,甚至有可能将中国国有企业改革引向错误的方向。
The financial management is based on the corporate governance. But it is the Chinese Scholars who realized it before. By now, they have set up a mature theoretical frame in the financial management, that is, the distribution of the purse strings is the core of countervail mechanism. But the problem is that there are still some areas that we cannot understand in financial management. The author thinks that we should understand the problems correctly, and otherwise, there will be bad effects on Chinese enterprises, especially state-owned holding enterprises. What＇s more, it might guide the reform of Chinese state-owned enterprises in the wrong direction.
出处
《长春金融高等专科学校学报》
2009年第2期37-40,共4页
Journal of Changchun Finance College
关键词
财权
财务治理
国有控股公司
right of property
financial management
state-owned holding enterprise
