CH集团公司财务治理研究

发布时间：2018-03-31 23:04

本文选题：财务治理　切入点：公司治理　出处：《电子科技大学》2010年硕士论文

【摘要】： 21世纪以来,我国企业发展面临的环境日趋复杂。为应对日趋激励的市场竞争,同时规范我国企业经营、治理行为,我国先后颁布了《公司法》、《证券法》等相关法律法规来规范我国企业,尤其是规范上市公司的公司治理及内部控制等;与此相伴的是股东、债权人、相关利益者等的权益在企业运营中如何避免因“内部人控制”而导致的权益受伤,如何保证其基本的投资权、收益权等问题,公司财务治理应运而生。财务治理理论是伴随着公司治理理论的发展而发展的新兴理论,是在完善公司治理结构的过程中,不断协调各种委托代理关系或经济利益关系,形成公司治理权与财权相互促进、良性循环后逐步形成的相对独立的理论体系。在现代经济活动中,财务治理在完善公司治理、提升公司竞争力方面越发显得重要。 2004年以来,CH公司进入到新一轮的发展阶段。无论是战略发展思路还是管理理念上都发生了深刻的转变,包括完善公司治理结构、组织机构调整、生产销售管理等多个方面。本文以财权配置为核心的财务治理理论为指导,结合CH公司的发展阶段,采用定性与定量相结合的方法,深入分析了CH公司财务治理的建立和完善过程。重点论述了公司以股东为主导的相关利益者共享的财务治理体系,具体包括财务治理结构、财务治理机制、财务治理监控三个方面。其中,最能体现公司财务治理特色的是公司所倡导的以“价值管理”为主线,以管理职能、服务职能为两体的运营财务治理机制,更是实现了“财务——业务”的互动式良性发展。文章最后通过财务治理前后企业业绩与运营效率的对比,揭示了CH公司完善财务治理对企业经营发展的贡献。
[Abstract]:Since the 21 st century, the environment that our country enterprise development faces is becoming more and more complex.In order to cope with the increasingly motivated market competition, and to standardize the management and governance of enterprises in China, China has successively promulgated relevant laws and regulations, such as Company Law, Securities Law, and so on, to standardize our enterprises.In particular, regulating the corporate governance and internal control of listed companies, accompanied by shareholders, creditors, stakeholders and other rights and interests in the operation of enterprises how to avoid "insider control" caused by the rights and interests of injury,How to ensure its basic investment right, income right and other issues, corporate financial governance came into being.The theory of financial governance is a new theory developed with the development of corporate governance theory. It is to coordinate various principal-agent relations or economic interests in the process of perfecting the corporate governance structure.The formation of corporate governance and financial rights promote each other, the virtuous circle gradually formed a relatively independent theoretical system.In modern economic activities, financial governance is more and more important in improving corporate governance and enhancing the competitiveness of companies.Since 2004, the company has entered a new stage of development.Both strategic development ideas and management concepts have undergone profound changes, including the improvement of corporate governance structure, organizational adjustment, production and sales management and other aspects.Under the guidance of financial governance theory with financial power allocation as the core, combined with the development stage of Ch company, this paper deeply analyzes the establishment and perfection of Ch company's financial governance by combining qualitative and quantitative methods.This paper focuses on the financial governance system shared by the stakeholders, including the financial governance structure, the financial governance mechanism and the financial governance monitoring.Among them, what can best reflect the characteristics of corporate financial governance is the "value management" as the main line, the management function and the service function as the two-body operating financial governance mechanism, which is advocated by the company.It also realizes the interactive and benign development of financial-business.Finally, by comparing the performance and operation efficiency of enterprises before and after financial governance, the paper reveals the contribution of Ch company to the development of enterprise management.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F275

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