财务治理机制体系构建及其效率释放机理研究  

A Study on Construction of Financial Governance Mechanism System and Its' Efficiency Release Principle

作　　者：张荣武[1,2] 

机构地区：[1]广东商学院会计学院,广东510320 [2]中南财经政法大学博士后流动站,430073

出　　处：《财经理论与实践》2010年第1期52-56,共5页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金项目(08BJY012);中国博士后科学基金项目(20090461016);广东省哲学社会科学规划项目(07Y002);广东商学院引进人才科研项目(07YJRC08)

摘　　要：公司财务的本质是产权价值流,产权价值流集中体现为财务价值链,而财务价值链的有效传导和流转离不开财务治理机制体系的协同运作。首先构建了以财务战略决策机制、财务激励创新机制、财务监督制衡机制为核心机制,以共同治理与相机治理耦合机制为动态协调机制,以财务信息披露机制为保障机制的财务治理机制体系;其次,在此基础上着重研究了各治理机制促进财务治理效率强劲释放的内在机理。The essence of corporate finance is property rights value flow, and the centralized reflection of property rights value flow is financial value chain. It＇s impossible for effective conduction and transfer of financial value chain without cooperative operation of financial governance mechanism system. In this paper, first of all, it constructs a financial governance mechanism system, in which financial strategic decision making mechanism, financial incentive innovation mechanism, and financial supervision and check and balance mechanism are the core mechanisms, coupling mechanism of co--governance and contingent governance is the dynamic coordination mechanism, disclosure mechanism of financial information is the security mechanism. Secondly, based on this, it especially studies on the internal principle of each financial governance mechanism to promote the efficiency release strongly.

关 键 词：财务治理机制 效率释放 机理研究 

分 类 号：F234.4[经济管理—会计学]