公司治理结构与财务管理目标

公司治理结构是现代企业制度的核心。笔者认为有效率的公司治理结构本质在于利益相关者的平等参与,在于建立一套多层委托代理、权责分明、相互制衡、相互协调的制度。作为企业运行驱动力的财务管理目标是由治理结构来确定。完善中国的公司治理结构,就必须以公司相关利益者为本位,建立适应中国国情的公司治理结构模式即“共同治理”模式。随着我国经济的发展,企业价值最大化将逐渐成为我国企业财务管理的主导目标。

Company Management Structure and Financial Management Target

Company Management Structure of modern enterprise system. In the author's view, effective company management structure must base on equal participation of all partners related by the benefit and establish a system of multilevel agency by agreement, parity of authority and responsibility, and condition and coordination each other. Management structure decides the financial management target as driving force of enterprise management. Perfecting Chinese company management structure must take all partners related by benefit as standard and establish common management, which is a suitable company management structure mode to China. With the development of our economy, enterprise value maximization is becoming the leading target of enterprise financial management in China.