:在我国 ,随着产权概念的引入 ,“财务分层”成为理财界、经济界争相讨论的焦点。全文从探析财务分层的弊端入手 ,论证财务分层缺乏实践意义 ,进而就解决两权分离下“内部人控制”问题的关键———有效的法人治理结构进行探讨。最后得出结论 :在企业的财务管理中 ,分层与否并不重要 ,关键在于如何推行有效的法人治理结构 : In our country, with the introduction of the concept of property rights, “financial stratification” has become the focus of controversial debate among the financial management and economic sectors. The full text begins with the analysis of the malpractices of financial stratification, and demonstrates that financial stratification lacks practical significance, and then explores the key to the “insider control” problem under the separation of the two rights - the effective corporate governance structure. Finally, the conclusion is drawn: whether the stratification is not important in the financial management of an enterprise, the key lies in how to implement an effective corporate governance structure