复杂环境下公司财务治理机制研究  

Research on the Mechanisms of Financial Governance in Complex Environment

作　　者：李艳峰[1] 

机构地区：[1]中国银河证券股份有限公司

出　　处：《财政科学》2016年第2期71-77,共7页Fiscal Science

基　　金：国家自然科学基金项目"复杂环境下企业会计组织运行及其创新机制研究"(批准号70372028)的阶段性研究成果

摘　　要：财务治理强调财务安全性和决策科学性,而财务管理强调资金效率。复杂环境要求将财务治理与财务管理有机结合,通过财务治理促进财务管理水平的提升。本文运用复杂性科学理论,提出在管理熵值增加的趋势下,在财务治理中引入新的产生负熵的各种因素,特别是治理与管理互动的运行机制及更为适合的组织结构等,形成耗散结构;整合并建立一套可行的治理机制、管理机制,包括决策机制、评价机制、激励机制、监督机制及预警机制,从而促进提高财务治理效率和财务管理效率。Financial governance emphasized the security of finance and the scientificity of decision-making, while financial management emphasized capital efficiency. Complex environment required the combination of financial governance and financial management, and improved financial management level by financial gover- nance. Using complexity science theory, this paper proposed the method of forming dissipative structures, that is, introducing new factors which generated negative entropy, especially the mechanism of governance and man- agement, as well as more suitable organization structures under management entropy increased trend. On that basis, a set of viable governance and management mechanisms were built, which including the decision-making mechanism, the evaluation mechanism, the incentive mechanism, the supervision mechanism and the early-warn- ing mechanism, thereby contributing to improve the efficiency of financial governance and financial management.

关 键 词：复杂环境 财务治理 耗散结构 治理机制 

分 类 号：F275[经济管理—企业管理]