财务治理机制

契约理论基础上的财务治理机制研究

The Research on Finance Governance Mechanism on the Basis of Contract Theory

财务治理机制是公司治理研究的一个热点问题。

Financial governance mechanism is a hot issue .

基于社会人假设的利益相关者财务治理机制研究

A Research about the Mechanism of Stakeholders ' Financial Governance on Base of Social Person

第6章财务治理机制。财务治理机制是财务治理体系的自动调节装置，依据财务治理结构安排和一定制度设计，财务机制能够对企业财务治理活动进行有效调节和规范。

The purpose of finance governance is to form rational finance governance mechanism , institution and behavior standard .

最后提出了在该目标模式下公司财务治理机制选择与优化的基本逻辑。

At last , we give the basic logic of the selection and optimizing of the corporation financial governance mechanism under the goal pattern .

利益相关者理论反映了现代市场经济的内在要求，是建立企业财务治理机制的理论基础。

Based on the theory of stakeholders reflecting the intrinsic demand of modern market economy , the authors established corporation financial common governance mechanism .

财务治理机制理论的形成和不断完善，正是适应了这一方面理论与实践发展的现实要求，迅速成为财务理论研究的新兴领域。

The formation and perfection of finance governance theory suits the need of theory and practice , and quickly becomes a new research field of finance theory .

目前我国上市公司财务治理机制的设置基本上遵循“股东至上”逻辑，造成财务决策效率低及财务监督不力。

The " shareholders coming first " logic , followed by financial governance mechanism of Chinese listed companies , contributes to the lack of efficiency on financial decision-making and financial supervision .

人本管理思想和财务治理机制存在很强的逻辑关联性，融合了人本管理思想的财务治理机制将更加完善、高效。

There is a strong relationship between human management and mechanism of financial governance . With the integration of human management thought , mechanism of financial governance will be more complete and efficient .

财务治理机制主要是指财务激励约束机制，在设计激励机制过程中，要做到物质激励与精神激励相结合、个体激励与团队激励相结合、短期激励与长期激励相结合。

Financial governance mechanism includes incentive mechanism and constraint mechanism . When designing incentive mechanism , combination must be well done between physical and psychological incentives , individual and organizational incentives , short-term and long-term incentives .

财务舞弊治理机制研究

Study on fiscal malpractice management mechanism

基于企业利益相关者的财务治理模式和机制研究

The Research on Financial Governance 's Mode and Mechanism Based on Enterprise Stakeholders

回顾了股权分置改革的三个阶段，剖析了股改前上市公司财务治理结构、机制、效率几方面存在的问题。

By reviewing the three stages of the split share structure reform , the paper analysis the previous problems of listed companies , including that of financial governance structure , mechanism , and efficiency .

本文以中国石化为研究对象，对实施股票增值权计划后的公司财务绩效、治理机制与管理层代理成本、股票市场反应等作了实证检验。

Taking China Sinopec as the object , this paper makes an empirical test of the company 's financial performance , governance mechanism , management agency costs and stock market reflection after SARs plan is carried out .

EVA已不再是早期的单纯的指标，它作为一种先进的管理方法，不仅影响到企业的价值评估、绩效衡量，而且影响到企业文化、财务体系及公司治理机制等。

But EVA has no longer been a simple index , as a kind of advanced office procedure , it not only influences the value assessment , performance of enterprises , but also influences the corporate culture , financial system and company manages .

利益相关者财务治理的结构与机制研究

The Research on the Structure and Mechanism of Stakeholder 's Financial Governance

股票增值权计划对公司财务绩效提升、治理机制改善具有一定的积极正面效应；

The paper finds that the company 's financial performance and its governance mechanism are bettered partly for the use of SAR .

而对这样的状况，迫使人们不得不从更本质的角度，对建立健全现代公司财务治理结构和运行机制进行研究和探讨。

Facing the situation , people have to research and discuss the establishment and perfection of finance governance structure and operation mechanism in modern companies from a more essential point of view .

摆脱“股东至上”逻辑，按照利益相关者理论，在我国上市公司财务方面建立共同治理机制，包括共同的财务收益分享机制、共同的财务决策机制和共同的财务监督机制。

In order to get rid of the " shareholders coming first " logic , according to stakeholders theory , the paper established the common governance mechanism , including common financial earnings sharing mechanism , common financial decision-making mechanism and common financial supervision mechanism .

本文首先从企业财务目标选择与治理机制安排的关系入手，说明了最优的治理机制安排在实现企业价值最大化的同时，也能保证企业的剩余收益最大化得以实现。

The paper 2nd chapter starts with the relation between the option of the firm financial goal and governance mechanism arrangement , explains that the optimum governance mechanism arrangement can achieve firm value maximum and also guarantee the residual income maximum of the firm achieved .

然后论证了财务治理的目标是优化公司财务治理机制以实现代理成本的最小化，并将实现该目标的条件予以正式化；

We draw a conclusion that the goal of corporation financial governance is to seek to the minimum agent cost by optimizing the corporation financial governance mechanism .

根据财务制度安排的不同表现形式将其分为财务治理机制、规范性财务制度、企业财务文化三大内容。

The contents are depicted as financial governance system , written financial regulations and corporate financial culture according to their forms .

然后在介绍了集团企业的概念和分类的基础上，本文构建了集团企业财务治理体系，其中包括：财务治理结构、财务治理机制、财务治理行为规范和财务治理评价。

Then in introduced concept and the classified of group enterprise , we constructed the group enterprise finance government system which including : finance governance structure , finance governance mechanism , finance governance behavior standard and finance governance appraisal .

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 .

利益相关者财务治理体系是利益相关者财务治理结构和利益相关者财务治理机制的集合。

The stakeholder financial governance system is a concentration of financial governance structure and financial governance mechanism .

本文借鉴前人的研究思路，将财务治理结构分为两大部分：财务治理组织体制和财务治理运行机制，每一部分都包含相应的内容。

Based on the research train of thought of the former , this paper divides financial governance structure into two parts : the organizational system of financial governance and the running mechanism of financial governance . Every part includes corresponding contents .

建立一个完整的公司财务分层管理模式，既要包括财务治理结构的建立，也要包括财务治理机制的建立。

Constituting the layered management pattern on corporate finance includes the design of the governance structure and the governance mechanism on corporate finance .

通过对财务治理与企业集团协同能力的相关分析，提出财务治理是企业集团发挥协同作用的重要手段，企业集团财务治理机制的设计要以实现企业集团的整体协同为目标。

Through the analysis of finance governance and synergy ability , we put forward that finance governance is an important means to make synergetic functions work , the design of finance governance system aims to realize the whole synergy in the business groups .

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 .