【摘要】 利益相关者共同治理作为公司治理新的发展方向开始受到理论界越来越多的关注。本文在这一新指导思想下,通过引入财务外包服务企业和为企业提供财务报表险的保险公司,构建了新型的企业财务治理模式,以此来提高财务信息的质量,进而实现各利益相关者共同治理企业。这一模式对于改进我国上市公司的治理制度也有一定的作用。更多还原

【Abstract】 The co-governance of the stakeholders as a new development for the corporation governance has been paid more attention by the academia these days. Based on this kind of theory,this article onstrueted a new financial governance mode by importing the insurance company and financial outsourcing company. The mode will improve the quality of financial report and optimize the govermance construction of the enterprises.更多还原