| 论利益相关者共治下的财务治理 |
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| 引用本文： | 肖振红,宁秋实.论利益相关者共治下的财务治理[J].东北农业大学学报(社会科学版),2006,4(4):23-25. |
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| 作者姓名： | 肖振红 宁秋实 |
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| 作者单位： | 哈尔滨工程大学,黑龙江,哈尔滨,150001 |
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| 摘 要： | 利益相关者共同治理作为公司治理新的发展方向开始受到理论界越来越多的关注。本文在这一新指导思想下,通过引入财务外包服务企业和为企业提供财务报表险的保险公司,构建了新型的企业财务治理模式,以此来提高财务信息的质量,进而实现各利益相关者共同治理企业。这一模式对于改进我国上市公司的治理制度也有一定的作用。
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| 关 键 词： | 利益相关者 财务外包 财务治理 |
The Financial Governance by the Stakeholders |
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| Xiao Zhenhong,Ning Qiushi.The Financial Governance by the Stakeholders[J].Journal of Northeast Agricultural University:Social Science Edition,2006,4(4):23-25. |
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| Authors: | Xiao Zhenhong Ning Qiushi |
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| Abstract: | The co-governance of the stakeholders as a new development for the corporation governance has been paid more attention by the academia these days. Based on this kind of theory,this article onstrueted a new financial governance mode by importing the insurance company and financial outsourcing company. The mode will improve the quality of financial report and optimize the govermance construction of the enterprises. |
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| Keywords: | stakeholders co-governance financial outsourcing financial governance |
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