企业是集中体现资本积累与分配的交易场所,在企业资本运动的矛盾冲突中趋于复杂多变,需要以一定的企业财务治理机制和路径对资本运动加以平衡,构建一套以“资本运动——矛盾——平衡”为主线的企业财务管理体系。本文基于此一视角,从股权制衡、财务文化和企业机构设计与安排方面对资本运动矛盾与平衡的企业财务治理进行阐述。 The enterprise is a trading place that embodies the accumulation and distribution of capital. It tends to be complex and changeable in the contradiction and conflicts between the capital movements of enterprises. It is necessary to balance capital movements with a certain mechanism of corporate financial governance and a path to build a set of “ - contradiction - balance ”as the main line of corporate financial management system. Based on this perspective, this article elaborates the corporate financial governance of the contradictions and balances of capital movement from the aspects of equity checks and balances, financial culture and the design and arrangement of corporate institutions.