公司治理与财务管理目标的研究

公司治理与财务管理目标的讨论Research on corporate governance and financial management objectives 摘 要 我国改革开放虽只短短 30 多年,但随着社会主义市场经济体制的逐步建立和完善，以及国家大力推行国有企业进行股份制改革，我国的股份制经济得到了飞快的进展。鉴于公司治理结构对企业的财务管理目标选择的重要作用，从公司治理结构的角度来重新审视企业的财务管理，制定符合企业长远进展的财务管理目标也就变得尤为重要。 本文从公司治理结构的高度来把握企业财务管理目标的进展变化，分析二者之间的关系，以及财务管理目标的演变，结合公司治理结构的模式，分析其对于企业财务管理目标造成的影响，探讨符合我国现阶段企业进展的财务管理目标，促进社会主义市场经济条件下我国企业的可持续进展。 关键词 ： 公司治理结构；财务管理目标；公司治理结构的模式 Abstract China’s reform and opening up， although only a short 30 years， but with the socialist market economic system gradually established and perfected ， and the national vigorously promote state-owned enterprises, joint-stock reform, our country joint stock system economy obtained the fast development。 In view of the important role of corporate governance structure on the choice of enterprise financial management goal, from the perspective of corporate governance structure to re-examine the financial management of the enterprise ， the enterprise long—term development goal of financial management also becomes particularly important. Development and change from the corporate governance structure of the height of enterprise financial management goal, analyzing the relationship between the two aspects ， evolution as well as the goal of financial management, combined with the corporate governance structure of the model， analyzed the influence for the enterprise financial management goal is caused, the discussion on the development of China's current corporate financial management objectives...