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在理论界与实务界对公司治理的研究日益深化之际,伴随而生的一个概念:公司财务治理已被理论界所捕捉且日益成为特别是成为我国学者研究的论题,并有逐渐扩大其外延、厚重其内涵的趋势。然而,另一方面对其本来意义——财务信息的治理却有所忽略,对其本身的责任有所淡化或转移。这种状况不知可贺还是堪忧?笔者拟从其拙朴的原始含义出发,重新对其概念进行讨论与界定,强调其本身应履行的内在职责,尝试探讨其职能应该内生还是由外部输入,并从运行机制上对财务治理作一简单扫描,以期引起同行的商榷和讨论。
With the deepening of the research on corporate governance by both theorists and practitioners, there is a concomitant conception that corporate financial governance has been captured by theorists and increasingly become the topic of our country’s scholars’ research and its gradual expansion , Heavy content of its trend. However, on the other hand, it neglected the original meaning of its management of financial information and diluted or shifted its responsibility. I do not know whether this situation is still worth worrying? I intend to start from its original meaning of Zhuopu, to re-discuss the concept and define its emphasis on its own internal responsibilities should be performed to try to explore its functions should be endogenous or external input, And from the operational mechanism on the financial management for a simple scan, with a view to arousing peer discussion and discussion.