本文選題：財(cái)務(wù)治理　切入點(diǎn)：公司治理　出處：《電子科技大學(xué)》2010年碩士論文

【摘要】： 21世紀(jì)以來,我國(guó)企業(yè)發(fā)展面臨的環(huán)境日趨復(fù)雜。為應(yīng)對(duì)日趨激勵(lì)的市場(chǎng)競(jìng)爭(zhēng),同時(shí)規(guī)范我國(guó)企業(yè)經(jīng)營(yíng)、治理行為,我國(guó)先后頒布了《公司法》、《證券法》等相關(guān)法律法規(guī)來規(guī)范我國(guó)企業(yè),尤其是規(guī)范上市公司的公司治理及內(nèi)部控制等;與此相伴的是股東、債權(quán)人、相關(guān)利益者等的權(quán)益在企業(yè)運(yùn)營(yíng)中如何避免因“內(nèi)部人控制”而導(dǎo)致的權(quán)益受傷,如何保證其基本的投資權(quán)、收益權(quán)等問題,公司財(cái)務(wù)治理應(yīng)運(yùn)而生。 財(cái)務(wù)治理理論是伴隨著公司治理理論的發(fā)展而發(fā)展的新興理論,是在完善公司治理結(jié)構(gòu)的過程中,不斷協(xié)調(diào)各種委托代理關(guān)系或經(jīng)濟(jì)利益關(guān)系,形成公司治理權(quán)與財(cái)權(quán)相互促進(jìn)、良性循環(huán)后逐步形成的相對(duì)獨(dú)立的理論體系。在現(xiàn)代經(jīng)濟(jì)活動(dòng)中,財(cái)務(wù)治理在完善公司治理、提升公司競(jìng)爭(zhēng)力方面越發(fā)顯得重要。 2004年以來,CH公司進(jìn)入到新一輪的發(fā)展階段。無論是戰(zhàn)略發(fā)展思路還是管理理念上都發(fā)生了深刻的轉(zhuǎn)變,包括完善公司治理結(jié)構(gòu)、組織機(jī)構(gòu)調(diào)整、生產(chǎn)銷售管理等多個(gè)方面。本文以財(cái)權(quán)配置為核心的財(cái)務(wù)治理理論為指導(dǎo),結(jié)合CH公司的發(fā)展階段,采用定性與定量相結(jié)合的方法,深入分析了CH公司財(cái)務(wù)治理的建立和完善過程。重點(diǎn)論述了公司以股東為主導(dǎo)的相關(guān)利益者共享的財(cái)務(wù)治理體系,具體包括財(cái)務(wù)治理結(jié)構(gòu)、財(cái)務(wù)治理機(jī)制、財(cái)務(wù)治理監(jiān)控三個(gè)方面。其中,最能體現(xiàn)公司財(cái)務(wù)治理特色的是公司所倡導(dǎo)的以“價(jià)值管理”為主線,以管理職能、服務(wù)職能為兩體的運(yùn)營(yíng)財(cái)務(wù)治理機(jī)制,更是實(shí)現(xiàn)了“財(cái)務(wù)——業(yè)務(wù)”的互動(dòng)式良性發(fā)展。文章最后通過財(cái)務(wù)治理前后企業(yè)業(yè)績(jī)與運(yùn)營(yíng)效率的對(duì)比,揭示了CH公司完善財(cái)務(wù)治理對(duì)企業(yè)經(jīng)營(yíng)發(fā)展的貢獻(xiàn)。
[Abstract]:Since the 21 st century, the environment that our country enterprise development faces is becoming more and more complex.In order to cope with the increasingly motivated market competition, and to standardize the management and governance of enterprises in China, China has successively promulgated relevant laws and regulations, such as Company Law, Securities Law, and so on, to standardize our enterprises.In particular, regulating the corporate governance and internal control of listed companies, accompanied by shareholders, creditors, stakeholders and other rights and interests in the operation of enterprises how to avoid "insider control" caused by the rights and interests of injury,How to ensure its basic investment right, income right and other issues, corporate financial governance came into being.The theory of financial governance is a new theory developed with the development of corporate governance theory. It is to coordinate various principal-agent relations or economic interests in the process of perfecting the corporate governance structure.The formation of corporate governance and financial rights promote each other, the virtuous circle gradually formed a relatively independent theoretical system.In modern economic activities, financial governance is more and more important in improving corporate governance and enhancing the competitiveness of companies.Since 2004, the company has entered a new stage of development.Both strategic development ideas and management concepts have undergone profound changes, including the improvement of corporate governance structure, organizational adjustment, production and sales management and other aspects.Under the guidance of financial governance theory with financial power allocation as the core, combined with the development stage of Ch company, this paper deeply analyzes the establishment and perfection of Ch company's financial governance by combining qualitative and quantitative methods.This paper focuses on the financial governance system shared by the stakeholders, including the financial governance structure, the financial governance mechanism and the financial governance monitoring.Among them, what can best reflect the characteristics of corporate financial governance is the "value management" as the main line, the management function and the service function as the two-body operating financial governance mechanism, which is advocated by the company.It also realizes the interactive and benign development of financial-business.Finally, by comparing the performance and operation efficiency of enterprises before and after financial governance, the paper reveals the contribution of Ch company to the development of enterprise management.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F275

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