【摘要】 现代财务的内涵决定了企业财务包括价值和权力两个层面,其中,财务治理主要从权力角度处理财务问题,而财务管理侧重从价值角度处理财务问题。据此,我们认为:财务治理主体是拥有财权并参与配置财权的自然人或法人,而财务管理主体是财务活动的参与者与执行者;财务治理客体是财权,而财务管理客体是本金;财务治理目标是财权的最优配置,而财务管理目标是本金的最大增值。更多还原

【Abstract】 The essence of finance indicates that corporate finance includes the two aspects of value and right. And financial affairs governance mainly deals with financial problems from the aspect of value, but financial affairs management mostly deals with it from the aspect of right. Accordingly, financial affairs governance subject is the body that owns financial right and allocates financial right. Financial affairs governance object is financial right and financial affairs management object is capital. Financial affairs governance goal is the best disposition of financial right and financial affairs management goal is the appreciation of capital.更多还原