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英美法系和大陆法系在法律渊源、法律结构、法官权限等方面的不同,导致企业面临的财务风险不同,进而导致企业对待财务集中管理的态度不同。本文旨在从法律体系的视角探讨不同法律体系对财务集中管理的影响,介绍了相关理论概念,明确了英美法系和大陆法系的区别以及对财务风险的影响,并在此基础上运用比较法,得出其他条件相同的情况下,大陆法系下的企业更应该实行财务集中管理的结论。
The differences between the Anglo-American legal system and the civil law system in the sources of law, legal structure, and the powers of judges lead to different financial risks faced by the enterprises, which in turn lead to different attitudes toward centralized financial management. The purpose of this article is to explore the impact of different legal systems on the centralized financial management from the perspective of the legal system. The related theoretical concepts are introduced. The differences between Anglo-American legal systems and civil law systems and the impact on financial risks are clarified. Based on this, Law, come to other conditions the same circumstances, the civil law firms should implement the financial management of the conclusion.