摘要
法律制度在公司财务治理活动中发挥着基础性指引、保障与渗透作用,是激发财务治理效率的重要基石,但其作用也是有边界的。财务治理的法律外制度是指除法律之外的影响财务治理绩效的外部制度束,它在改进财务治理和催生财务治理效率方面扮演着替代性或补充性的重要角色。在此基础上,创造性地提出法律制度与法律外制度对财务治理效率的"双轮驱动"构想,以开辟财务治理效率研究的一个全新视角。
The legal institutions function as basic guidelines, assurance and permeation in financial govemance achvities of a company. They are the important foundation which can stimulate financial governance efficiency. However, the function of the law has its bounda- ry. Extra-legal institutions of financial governance refer to the bundle of external institutions except the law, which influences financial governance performance. And they also play a substitutionary or complementary role in improving financial governance and expediting fi- nancial governance efficiency. On the basis of this analysis, we have creatively advanced the concept ＂two-wheeled drive ＂of legal insti- tutions and extra-legal institutions to financial governance efficiency. And it has opened up a brand-new perspective of financial governance efficiency research.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第4期59-64,共6页
Journal of Audit & Economics
基金
国家社科基金项目(08BJY012)
广东省哲学社会科学规划项目(07Y002)
广东商学院科研项目(07YJRC08)
关键词
法律制度
法律外制度
财务治理效率
双轮驱动
legal institutions
extra-legal institutions
financial governance efficiency
two-wheeled drive
