试论公司财务治理和财务管理的关系与对接  

The Relation and Connection of Corporation Finance Governance and Finance Management

作　　者：申书海[1] 李连清[2] 

机构地区：[1]西安交通大学,710049 [2]中央财经大学,100081

出　　处：《会计研究》2006年第10期50-55,共6页Accounting Research

摘　　要：本文从公司财务治理和财务管理的概念和内涵入手,对财务治理和财务管理的关系进行分析,并从经济学、企业管理学和财务学等方面对二者对接的基础做了探讨,最后指出了二者协调和对接的途径。Presently,Finance Governance has become one of the hottest topics in the finance theory field,therefore,clarifying and corresponding the relations between finance governance and finance management has important theoretical and realistic meanings.This paper starts from the definitions and meanings of finance governance and finance management,analyzes the relations of them;meanwhile,it discusses the basis for the connections from the points of economics,enterprise management and finance.Finally,this paper brings forward the ways of corresponding and connecting of finance governance and finance management theoretically and practically.

关 键 词：财务治理 财务管理 关系 协调 对接 

分 类 号：F275[经济管理—企业管理]