财务治理是公司治理的核心,但财务治理并不等同于公司治理,而有其独特的理论体系。财务治理是一种制衡机制,而财务管理是一种运行机制,二者构成了公司财务的两个不同的方面。财务治理是对传统财务管理理论与财务战略理论的整合,财务战略是财务治理和财务管理联结的纽带。财务控制偏重价值管理,财务治理则偏重利益调整,财务治理是广义公司财务制度的一部分。本文就财务治理及其相互之间的关系进行了探讨。 Financial governance is the core of corporate governance, but financial governance is not the same as corporate governance, but has its unique theoretical system. Financial governance is a mechanism of checks and balances, and financial management is a mechanism of operation, both of which form two distinct aspects of corporate finance. Financial governance is the integration of traditional financial management theory and financial strategy theory. Financial strategy is the link between financial management and financial management. Financial control emphasizes value management, while financial governance emphasizes adjustment of interests. Financial governance is part of the general corporate financial system. This article explores financial governance and their relationship to each other.