摘要
对财务治理的涵义从战略的角度作了一些探讨,突出了财务治理的高度和治理机制的长远性;研究探讨了财务治理的相关理论;分析了财务治理与财务管理、公司治理等相关范畴的关系;明确了财务治理中的财权是产权在企业财务中的体现。
The signification of financial governance from the sense of strategy is analyzed. The height and farness of financial governance are stood out. The relations of financial governance, finance management, and company governance are discussed. The financial property in financial governance, as the embodiment of property in enterprise finance, is demonstrated.
出处
《重庆职业技术学院学报》
2006年第4期85-87,共3页
Journal of Chongqing Vocational& Technical Institute
关键词
治理
财务治理
财权
governance
financial governance
financial property
