产权主体与上市公司财务治理结构模式研究——以江西长运上市公司为例  

作　　者：黄国其[1] 黄小勇[2] 何世安 

机构地区：[1]中国人民解放军理工大学气象学院 [2]江西师范大学财政金融学院 [3]江西长运股份有限公司

出　　处：《企业经济》2011年第7期155-157,共3页Enterprise Economy

基　　金：江西省高校人文社科研究项目"独立学院会计制度与财务制度设计研究"(批准号:JJ1143)阶段性成果

摘　　要：产权主体对上市公司财务治理结构模式具有重要的影响,形成了以投资者、管理者和债权人等为主体的财务治理模式偏好。为实现上市公司的持续发展,必须构建符合大多数上市公司产权主体利益的财务治理结构模式——和谐财务治理模式。通过江西长运上市公司的案例,本文提出了股权结构多元化,资本结构合理化;财会分设,监督到位;完善外部财务治理结构,加强激励与约束机制的若干启示,以期为国有上市公司财务治理结构研究与应用提供借鉴和指导。Property subjects have important impacts on the model of financial g overnance structure of listed companies,and thus form the preference for the mo del of financial governance dominated by investors,managers,and creditors.In order to realize sustainable development of listed companies,it is imperative t o constitute the model of financial governance suitable for the property subject interests of majority of listed companies,ie.the model of harmonious financia l management.Through the case of Jiangxi Long Distance Transportation Company, a listed company,this paper put forward the diversification of equity structure,the rationalization of the capital structure,finance and accounting separatio n,supervision in place,perfecting of the external financial management structu re,and strengthening incentive and restraint mechanisms in the hope of providin g reference and guidance for the study and application of financial governance s tructure of stated-owned listed companies.

关 键 词：产权主体 财务治理结构 江西长运 

分 类 号：F275[经济管理—企业管理]