摘要
企业集团的复杂性决定了加强财务治理的必要性,而财务治理机制对财务治理的效率具有重要影响。站在利益相关者视角,研究企业集团财务治理机制中的财务决策机制和激励约束机制,可以促进财务治理效率的提高。
The complexity of enterprise groups decides the necessity to strengthen the financial management,the mechanism of which has an important influence on it.From a perspective of shareholders,the author of this paper studies financial decision-making mechanism and financial incentive and constraint mechanism which can contribute to the improvement of financial managing efficiency.
出处
《内江师范学院学报》
2010年第9期112-114,共3页
Journal of Neijiang Normal University
关键词
财务治理
财务治理机制
利益相关者
financial management
financial managing mechanism
shareholders
