财务治理效率

通过分析DEA方法的特点与优势，阐述了将数据包络分析法运用于上市公司财务治理效率衡量的可行性。

By analyzing the characteristics and advantages of DEA method , the feasibility of applying DEA for the financial governance efficiency weighing of listed companies .

法律制度、法律外制度与财务治理效率

Legal Institutions , Extra-Legal Institutions and Financial Governance Efficiency

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

银企关系制度对我国企业财务治理效率的影响

Influence of Bank-enterprise Relation System on Financial Management Efficiency of Our Country 's Enterprises

从成本的角度来看，代理成本（包括第一类代理成本和第二类代理成本）是改善财务治理效率的关键。

Thinking of cost , agent cost is the key to improve financial governance efficiency .

目前大部分企业的战略目标依然是企业价值最大化或股东价值最大化，采用的是粗放型的成长方式。但从发展趋势来看，企业战略目标正在转型，有利于提高公司财务治理效率。

Currently , most corporate strategic objections remain to maximize corporate value or shareholder value maximization , meanwhile , using the " extensive " growth mode .

然而，效率是经济学和管理学研究的核心与主线，财务治理效率是财务治理的根本目标，因此，若要深化公司财务治理问题的研究，效率问题就是绕不过的坎。

However , efficiency is the core and main line in economic and management research . The financial governance efficiency is also the fundamental objective of financial governance .

在此基础上，运用规模可变的数据包络分析，评价公司的财务治理效率，发现其中的主要影响因素。

On the basis , by the use of scalable data envelopment analysis , we evaluate the efficiency of financial governance and try to find the main factors .

激励治理结构主要是解决股东与经营管理者的财权分配问题，从而降低第一类代理成本，提高财务治理效率。

Financial incentive governance structure can solve the problem how to dispose financial governance rights between stockholders and executives , reduce the first kind agent cost , and improve the financial governance efficiency .

因此，深入研究我国农业上市公司财务治理效率的影响因素是具有重要的理论价值和实践意义的。一、论文的主要内容1.理论分析。

Therefore , the study of financial governance efficiency factor of listed agricultural companies is of great theoretical value and practical significance . 1.Main point in the thesis ( 1 ) Theoretical analysis .

进而，深入研究财务治理效率，这一判断现实经济中制度变迁政策调整的目标和成败的标准，是深化公司财务治理问题研究的关键。

Furthermore , there are more study of financial management efficiency , which is determined the real economic policy changes in the objectives and success criteria . And it is the key to deepen the study of corporate financial governance .

在我国建立半市场半企业性银企关系制度，有利于银行发挥其相机治理的作用，从而整体上提高企业财务治理效率。

Establishing the bank-enterprise relation system of semi-market and semi-enterprise in our country is beneficial to bring into full play the bank 's function of " managing as the occasion demands ", increasing enterprises ' financial management efficiency as a whole .

本文正是针对这些问题展开讨论，通过对我国上市公司资本结构的现状分析，提出了优化我国上市公司股权结构，提高公司财务治理效率的措施。

These problems lead to commonly efficiency weaken of capital structure on corporate governance of our listed companies . Based on the current capital structure situation of our listed companies , this paper discussed the improvement measures of equity structure and corporate finance governance .

财务治理结构及其治理效率研究

The Research on Financial Governance Structure and Financial Governance Efficiency

中国民营上市公司财务治理结构及其治理效率研究

Research on Financial Governance Structure and Financial Governance Efficiency of China Private Listed Companies

为进一步寻找并验证我国上市公司在预防财务舞弊方面的治理效率的影响因素，本文对此分别进行了理论分析和实证分析。

In order to find and verify the efficiency in financial fraud prevention , this article use both theoretical analysis and empirical analysis .

因此，财务治理结构是提高财务治理效率的关键因素。

So , financial governance structure is the key factor to improve the financial governance efficiency .

财务治理结构是一套关于如何分配财权的制度安排，是提高财务治理效率的关键因素。

Financial governance structure is the system arrangement for disposal of financial governance rights and the key factor to improve the financial governance efficiency .

财务治理理论中财务治理结构是基础和核心，财务治理机制是制度保证，而财务治理效率是最终目标。

In financial governance theory , financial governance structure is the foundation of financial governance and financial governance mechanism is the institution to ensure that , while the efficiency of financial governance is the ultimate goal .

目前对于财务治理的研究少之又少，仅有的研究也大多局限于财务治理结构上，对于诸如财务治理效率的高低衡量等研究十分匾乏。

At present there are extremely few researches on the financial governance , and most of the few researches are only limited to the financial governance structure , and there is quite a shortage of the research on high-low balance of financial governance efficiency .

国有企业财务治理的核心是财权配置，而比财权配置更关键的问题是建立健全激励与约束相容的财务治理机制，两者分别从动力机制及制衡机制保证财务治理效率的提升。

However , it is more critical to establish an incentives and constrains compatible sound mechanism , which ensures the improvement of financial governance efficiency through driving mechanism and balancing mechanism respectively .