中电变压器财务治理结构优化研究.doc

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  • 更新时间:2016-04-26
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摘要:迅猛发展的经济促使公司治理理论运用于实践中,在实践中不断的探索与发现,而财务治理结构最终成为公司财务治理的一套必不可少的制度安排。本文主要通过对财务治理结构的理论分析,结合具体案例,发现我国公司财务治理结构中存在的问题以便于进一步的深化与改革。

   本文以中电变压器股份有限公司为研究对象,通过文献查阅,案例分析,理论与实践相结合的研究方法,分析我国公司财务治理存在的矛盾。试图利用财务分层理论、委托代理理论、利益相关者理论等理论工具,从财权配置角度,从内部财务治理和外部财务治理两方面,针对存在的问题与漏洞,提出优化与完善公司财务治理结构的措施,从而为公司财务治理提供借鉴与理论参考。

   通过案例分析,本文按照“基础理论概述-----财务治理结构现状及分析-----结构优化”的研究思路,旨在发现问题,解决问题。最后得出的结论:优化财务治理结构的主要途径需要将企业财权进行合理配置,继而形成有效的激励约束机制,从而达到一种协调公司利益相关者之间的利益和权责关系。

关键词  财务治理结构;财权配置;激励约束

 

Abstract:The rapid development of economy has prompted the corporate governance theory into practice.Constantly exploration and discovery in practice, financial governance structure and eventually become the company's financial governance of a necessary set of institutional arrangements. In this paper, through the analysis of the theory of financial governance structure, combined with the specific case, found the problems existing in the corporate financial governance structure in our country in order to further deepen and reform. 

   Electricity transformer co., LTD as the research object in this paper, through literature review, case analysis, the combination of theory and practice research methods, analyzes the problems existing in the listed company financial governance structure. Tried to from the perspective of the distribution, using the theory of financing stratification, the principal-agent theory, stakeholder theory, theory of tools, from two aspects of external and internal financial management financial management, is to the existing problems and loopholes, optimize and perfect governance structure of the company's financial measures are put forward, and financial management to provide reference and theoretical reference for the company. 

   Through case analysis, this article according to the "summary of basic theories -- --financial governance structure present situation and analysis ----structure optimization" research train of thought, to discover problems, solve the problem. Finally concluded: optimizing the structure of enterprise financial governance approach is mainly to the enterprise carries on the rational allocation of financial rights, to form effective incentive and constraint mechanism, so as to achieve the coordination of interests between corporate stakeholders and power and responsibility relations. 

Keywords  Financial governance structure  Financial-right allocation  Incentive constraints

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