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财务总监无疑是现在比较热门的词语和职业,但对于财务总监的角色定位、职责及相关问题似乎没有明确的界定,本文尝试做一个探讨。 我们知道,所有权与经营权分离是现代企业的基本特征。按照委托代理理论,“两权”分离可看作是一组委托代理契约关系,在这种关系中,所有者为委托人,享有剩余收益的索取权,其目标是追求股东权益的最大化;经营者为内部人(或称代理人),享有经营权和劳动报酬索取权,其目标是追求自身效用的最大化,印力求尽可能多的薪水、奖金、闲暇
The CFO is undoubtedly the hot words and occupations nowadays. However, there seems to be no clear definition of the CFO's role, responsibilities and related issues. This article attempts to make a discussion. We know that the separation of ownership and management is the basic characteristic of modern enterprises. According to the theory of principal-agent, the separation of the “two rights” can be regarded as a group of principal-agent contractual relations. In this relationship, the owner is the principal and has the right to claim the residual income. The goal is to pursue the maximization of shareholders' rights and interests. The operator is an insider (or agent) who has the right to claim management rights and remuneration for labor. The objective is to maximize the utility of his or her own, trying to get as much salary, bonus and leisure time as possible