| 不同公司治理结构下财务导向模式的比较研究 |
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| 引用本文： | 李秉祥.不同公司治理结构下财务导向模式的比较研究[J].西安电子科技大学学报(社会科学版),2002,12(1):52-56. |
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| 作者姓名： | 李秉祥 |
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| 作者单位： | 南开大学,国际商学院,天津,300071 |
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| 摘 要： | 公司治理结构决定其财务模式。论文以所有权和控制权表现形式不同 ,将现有公司治理结构分为外部监控型、内部监控型、家族控制型和转轨经济型 ,由此产生了经营者主导型、出资者主导型、业主主导型和内部人主导型的财务模式 ;并分析了我国公司治理结构与财务管理的现状、成因及发展趋向。对于寻找适合我国不同企业及同企业不同发展阶段的治理构架和财务模式奠定了基础
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| 关 键 词： | 公司治理结构 公司财务 模式 控制权 |
| 文章编号： | 1008-472X(2002)01-0052-05 |
| 修稿时间： | 2001年12月13 |
A Comparative Study of Financial Administration in Companies |
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| LI Bing-xiang.A Comparative Study of Financial Administration in Companies[J].Journal of Xidian University (Social Sciences Edition),2002,12(1):52-56. |
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| Authors: | LI Bing-xiang |
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| Abstract: | The paper, according to different practices of ownership and supervision practice, classifies management structures in companies into external supervision, internal supervision, family supervision, and economies in transition, which result in different financial modes with operators, investors, owners, and internal personnel dominating respectively. The paper also analyzes the situation, cause, and development of management structures and financial administration in companies in China in an attempt to lay a foundation for management structures and financial modes for various enterprises and enterprises in different stages of their development in China. |
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| Keywords: | management structure of companies financial administration modes supervision |
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