Accounting財務(wù)小作業(yè)：關(guān)于公司財務(wù)治理的討論

到目前為止，財務(wù)理論界對財務(wù)治理內(nèi)涵的研究雖取得了一定成果，但并未真正給出完整、確切的財務(wù)治理定義。許多學(xué)者從不同的研究目的出發(fā)，根據(jù)自身對財務(wù)治理涵義的理解，概括出了多種財務(wù)治理定義。這些定義大都將財務(wù)治理置于公司治理框架之下，參考公司治理定義，從制度安排角度，將財務(wù)治理與財務(wù)治理結(jié)構(gòu)等同，有代表性的定義主要有以下幾鐘：
So far, financial theorists financial governance connotation has made some achievements, but did not really give the full the exact financial governance defined. Many scholars from different research purposes departure, according to their own understanding of the meaning of financial governance, summed up the definition of a variety of financial governance. Most of these definitions under financial governance in the corporate governance framework, the reference to corporate governance is defined, the institutional arrangement, angle, equivalent financial governance and financial governance structure, the typical definition are the following: the Li Xin He (2000) that the financial governance structure based on wealth, will, trial separation, improve the general accounting system in order to ensure, through the creation of the Finance Committee, straighten out a system arrangement on the lower level of financial relationships. Yang Shue (2002) that the company's financial governance through the different configurations of property rights between the different stakeholders, adjust the position of the stakeholders in the financial system, improve the efficiency of corporate governance of a series of dynamic institutional  Accounting arrangements. Lin, H (2003) argues that financial governance is a set of contact various stakeholders the main formal and informal institutional arrangements and structure of the network of relationships, the fundamental purpose of this arrangement reached between the Stakeholders of rights, obligations and interests balanced, reasonable reunification of the efficiency and equity. Wu Zhongxin (2005) official departure from the the financial social attributes (title contractual relationship) that the Company's financial governance, financial power flow logic clues to study how the rational allocation of property rights within the company, to form a group of contacts on Stakeholders and informal institutional arrangements to achieve the fundamental purpose of safeguarding the interests of investors. From the several on behalf of the Pi definition can be seen, no great differences in the definition of domestic academic financial governance, financial governance based on property rights and reasonable configuration as the core of a series of institutional arrangements, the main difference lies in the financial Governance Subject. Financial governance to be solved in an efficient and equitable under the premise of the rights, obligations and interests of relevant stakeholders arrangements for a system of mutual checks and balances, is a set of contact the relevant stakeholders, formal and informal the relationship between institutional arrangements and structure relationships. Which is characterized by a focus on the non-quantitative aspects of the research, and strive through research and financial relationships, reasonable arrangements for the enterprise to the financial relationship between the economic benefits. In view of this, the definition of a financial governance can be summarized as follows: financial governance is based on the financial capital structure and other institutional arrangements, the rational allocation of enterprise property rights, under the premise of emphasis on shareholders as the center of stakeholders governance, effective financial incentive restraint mechanisms, to achieve the company's financial decision-making more scientific and a series of system behavior, mechanisms, arrangements, design and specification.#p#分頁標(biāo)題#e#

對于財務(wù)治理與公司治理的關(guān)系，主要觀點有兩種：一是財務(wù)治理是公司治理的一部分。公司的財務(wù)治理結(jié)構(gòu)是公司治理結(jié)構(gòu)的一個子系統(tǒng)，從屬并取決于公司的治理結(jié)構(gòu)的根本性質(zhì)，是公司財務(wù)決策權(quán)、財務(wù)執(zhí)行權(quán)和財務(wù)監(jiān)督權(quán)的劃分與配置。

Relationship for financial governance and corporate governance, the main point of view, there are two: First, financial governance is part of corporate governance.think that the company's financial governance structure is a subsystem of the corporate governance structure, slave and depends on the fundamental nature of the company's governance structure, the division of the company's financial decision-making power, the right to financial performance and financial supervisory authority and configuration. Fan Xingjian (2005) Just as financial management is the core of enterprise management, improve the corporate governance structure, focusing on financial governance. The von Qiaogen (2000) that financial governance structure is an important part of corporate governance, corporate governance structure is basically the same, are: governance body, that is, who participate in governance; object of governance or governance objects, instruments of governance. LIGHT SCATTERING (2001) that financial governance is one aspect of this view is generally implicit in the exposition of financial governance research among corporate governance, financial governance and corporate governance is not a simple inclusion relation. Yi Dragon New (2002) that the corporate governance structure mode determines corporate financial governance, financial governance is the core of the corporate governance structure, financial governance is not the same as corporate governance, they can not cover each other or alternative corporate governance research and application of macro- principle, fuzzy, far can not meet the practical requirements of the company's financial operability, therefore, to enhance the operability and applicability in practice, must also only from the financial staff, financial governance independent . It should be said, the latter view more correctly describes the relationship between the two. Of course, a clear understanding of this relationship, you need to apply it.