【作者】 陈莉萍；

【导师】 张巧良；

【作者基本信息】 兰州理工大学 ， 会计学， 2007， 硕士

【摘要】 随着现代企业制度的建立和我国企业财务管理环境的变化,人们已越来越清楚地认识到,企业的成功经营不仅需要科学管理以使资金在运动中实现其“价值”,更要考虑到企业的可持续发展,以往“股东至上”逻辑下的财务治理研究表现出了他固有的局限性,同时不利于企业的长期发展。合理的治理结构不仅仅是要保护股东等出资者的权益,任何向企业投入专用性资产的主体,都应得到相应的关注与保护,以使利益相关者与企业之间形成长期稳定互利合作的关系。所以上市公司的生存与发展,离不开合理的公司财务治理结构与机制。针对我国目前上市公司存在损害债权人、员工以及中小股东等其他利益相关者利益的现状,本文提出了适应我国国情的基于利益相关者产权保护视角的财务治理研究。面对我国目前上市公司损害利益相关者们产权利益的现状,本文借鉴了财务学者们关于财务治理的研究精华后,综合运用利益相关者理论、产权理论、财权理论等学科知识,以保护利益相关者的产权为导向,以财权安捧为文章的核心,从财务治理的内涵出发,构建了由利益相关者产权权益保护的结构与机制相构成的财务治理体系。在论述的过程中,本文对财务治理的本质、主体及目标提出了自己的见解,以弥补以往在讨论中的不足,本文主要从以下几个方面论述了产权保护视角的财务治理体系,包括利益相关者之间的财权配置、建立“有资格”的治理主体共同治理与相机治理相结合的治理结构,以及激励机制与约束机制相融合的治理机制。更多还原

【Abstract】 With the setting-up of modern enterprise system and the change of Chinese enterprise financial management, more and more people realize that the successful operation depends on not only the scientific managements that make capital achieve it’s value during the movement, but also the consideration of enterprise’s long-term development. "Shareholders supremacy" logic of financial governance shows the inherent limitations, witch is not conducive to the long-term development of enterprises. The rational management structure protects not only the interests of shareholders but also other shareholders who invest specific assets in order to form the long-term stability and mutually beneficial cooperation relations between the stakeholders and enterprises. So the company’s survival and development depend on the reasonable company’s management structure and mechanism. For China’s current status of listed companies that the interests of the creditors, employees and small shareholders can’t be protected, the thesis presents the financial governance research based on stakeholders for China’s national conditions.Faced China’s current status of listed companies that the interests of shareholders can’t be protected, beginning with financiers’ opinion, the thesis wildly uses property rights theory, financial rights theory and shareholders theory, oriented by protecting stakeholders property protection, with the financial rights arrangement for the core article, form the connotation of financial governance, constructs financial governance system witch is composed by financial governance structure and mechanism based on protecting the interests of shareholders.In the course of the exposition, the thesis presents its own views about essence, owners and target of financial governance for covering the previous shortage. The thesis discusses the financial governance system mainly from the following aspects: allocating financial rights among the shareholders, constructing common governance between governance owners, constructing governance mechanisms with the integration of incentive mechanisms and binding mechanism.更多还原