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近年来,公司治理一词越来越频繁地出现在公司财务的研究中,公司治理与公司财务研究的交融与并行现象已经成为学术界关注的焦点。本文从百年经典论文的研究轨迹出发,阐述了公司财务与公司治理之间的内在逻辑,构建了公司财务治理的研究框架,并回顾了公司财务治理的经验证据,最后提出了公司财务治理研究应注意的问题。本文构建的公司财务治理观,对于厘清公司财务与公司治理的关系、扩展公司财务研究领域、发挥公司融资的治理作用等具有重要的价值。
In recent years, the term corporate governance appears more and more frequently in the research of corporate finance. The mergence and parallelism between corporate governance and corporate finance research have become the focus of academia. Based on the research track of centenary classic essay, this paper elaborates the internal logic between corporate finance and corporate governance, constructs the research frame of corporate financial governance and reviews the empirical evidence of corporate financial governance. Finally, Attention questions. The corporate financial governance concept constructed in this paper is of great value to clarify the relationship between corporate finance and corporate governance, to expand the field of corporate finance research and to exert the governance role of corporate finance.