摘要
财务监控权与财务决策权和财务执行权"三权"共同构成完整的财务治理权。文章从监控权的角度出发,通过对不同公司治理模式下财务监控权的比较,指出了财务监控权在财务治理中的重要意义,并结合我国的实际情况讨论了财务监控权的配置模式。
<Abstrcat>The financial monitor rights, decision rights and execution rights compose the financial governing rights. The article began with the different definitions of the monitor rights, put forward the important significance in the financial governing rights. The article also discussed the allocation model and the achieving ways.
出处
《华东经济管理》
2005年第6期127-129,共3页
East China Economic Management
关键词
财务监控权
配置模式
the financial monitor rights
the allocation mode
