本文通过查阅相关文献,从概念及内涵、分类标准、影响因素及评价方法及指标等方面对“公司治理”、“财务治理”的关系进行了梳理。笔者发现二者之间并非简单的包含与被包含的关系,而是在目标、影响因素等方面具有一致性,在评价方法及指标等方面各有侧重。 This paper sorts out the relationship between “corporate governance” and “financial governance” from the aspects of concept and connotation, classification criteria, influencing factors, evaluation methods and indicators through referring to relevant documents. The author finds that the relationship between the two is not simply contained and contained, but is consistent in the aspects of goals, influencing factors and so on, and each focuses on evaluation methods and indicators.