论以财权配置为核心的企业财务治理体系的构建  

On the Construction of an Enterprise Financial Governance System with Financial Rights Allocation as the Core

作　　者：陈丽丹 CHEN Lidan(Guangzhou Huali College,Guangzhou 511325,China)

机构地区：[1]广州华立学院,广东广州511325

出　　处：《商业观察》2024年第13期21-24,共4页BUSINESS OBSERVATION

摘　　要：企业在构建财务治理体系时,将财权配置作为核心目标对于提升企业治理体系构建的合理性、充分发挥治理体系的作用具有重要意义。在以财权配置为核心的企业财务治理体系构建工作中,应采取优化财务环境、有效落实财务治理、提升财务治理团队能力素质等措施,同时财务部门工作人员也应在构建治理体系的过程中,注重相互沟通和协同合作,共同完成好企业财务管理工作,为优化财权配置背景下企业财务治理体系的构建效果、使其发挥良好的治理作用提供支持。When building a financial governance system,enterprises take the allocation of financial rights as the core goal,which is of great significance for improving the rationality of governance system construction and fully leveraging the role of governance system.In the construction of an enterprise financial governance system with financial rights allocation as the core,measures should be taken to optimize the financial environment,effectively implement financial governance,and enhance the ability and quality of the financial governance team.At the same time,financial department staff should also pay attention to mutual communication and collaborative cooperation in the process of building a financial governance system,jointly complete the financial management work of the enterprise,and provide support for optimizing the construction effect of the enterprise financial governance system under the background of financial rights allocation and enabling it to play a good governance role.

关 键 词：财权配置 财务治理体系 财务控制 财务人员 

分 类 号：F275[经济管理—企业管理]