摘要
公司财务治理是公司治理整体框架的一个有机部分。分析中国公司财务治理存在的基本问题及其主要成因,并就完善我国公司财务治理提出策略性建议。
Corporate financial governance is an integral part of the overall framework of corporate governance. This paper analyzes in depth the fundamental problems exist in China with respect to financial governance as well as the major causes underling these problems. This paper concludes with strategic recommendations for improving corporate financial governance in China.
出处
《集美大学学报(哲学社会科学版)》
2003年第1期44-48,,共5页
Journal of Jimei University:Philosophy and Social Sciences
关键词
公司治理
公司财务治理
内部监控
外部监控
corporation's government
financial government
internal control
external control