| 钟文胜,张艳.财务治理效率：决定公司治理中的核心地位[J].,2004,5(4):41-43 |
| 财务治理效率：决定公司治理中的核心地位 |
| The Efficiency of Financial Governance Determines a Core Role in Corporate Governance |
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| DOI： |
| 中文关键词: 财务治理,关键控制权,关键信息,效率 |
| English Keywords:financial governance,key control rights,key information,efficiency |
| Fund Project: |
| ZHONG Wen-sheng ZHANG Yan |
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| 摘要点击次数: 771 |
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| 中文摘要: |
| 财务治理从公司内部治理入手,抓住关键控制权———财权以及关键信息———财务信息和相应的激励机制,在治理目标上超越权力的制衡,对公司的财务决策与经营效率起到有效的制度保障作用,真正体现了治理的效率与公平,决定了其在公司治理中的核心地位。 |
| English Summary: |
| Financial governance from the aspect of internal governance places emphasis on the allocation of financial right and information as well as constructing incentive mechanism, which are key factors in corporate governance. With the aims beyond the balance of rights and benefits among stakeholders, financial governance guarantees the validity of financial decision and management on the basis of system, showing reall efficiency and fair, which determines a core role in corporate governance. |
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