摘要：由于分层的思想可以使复杂的系统易于管理和实现，因此很多学科都引用了分层理论。财务治理结构是公司治理结构的一个重要组成部分，随着我国经济的不断发展，企业财务的管理呈现出复杂性和多变性的特点。建立一个完整的公司财务分层管理模式，既要包括财务治理结构的建立，也要包括财务治理机制的建立。本文首先对财务分层的思想进行概述，在此基础上阐述了财务分层对于企业来说的重要性，然后分析其存在没有解决好财务管理权、产权关系模糊不清和管理层次之间相互脱节等问题，最后根据相应的问题找出解决的措施。关键词：财务；分层；管理；措施Abstract:becauseofthehierarchicalthoughtcanmakethecomplicatedsystemiseasytomanageandimplement,thereforemanysubjectscitedstratificationtheory.Financialgovernancestructureofcorporategovernanceisanimportantstructuralcomponent,withtheconstantdevelopmentofoureconomy,enterprisefinancialmanagementpresentsthecomplexityandvariabilityofcharacteristics.Theestablishmentofacompletefinancialmanagementmode,toincludefinancialmanagementstructureisestablished,shouldalsoincludetheestablishmentoffinancialgovernancemechanism.Thispaperfirstlysummarizesfinancialhierarchytheory,elaboratedonthisfoundationlayersofFinanceforenterprisestheimportance,thenanalyzesitsexistencewasnotsolvedgoodfinancialmanagement,propertyrightunclearrelationandmanagementlevelsofdisjuncturebetweenproblems,finallyaccordingtothecorrespondingproblemsolvingmeasures.Keywords:financialmanagement;measure;stratification;目录一、绪论................................................................................................................5（一）研究背景及意义................................................................................51、研究背景..........................................................................................52、研究意义..........................................................................................5（二）研究思路和方法................................................................................61、研究内容..........................................................................................62、研究方法..........................................................................................6二、财务分层管理思想概述................................................................................6（一）财务治理结构及其内容....................................................................6（二）财务分层管理....................................................................................71、出资者财务......................................................................................72、经营者财务......................................................................................73、经理财务..........................................................................................7三、财务分层治理机制构建的原则及必要性....................................................8（一）财务分层治理机制构建的原则........................................................81、明确财务主体的一元性原则..........................................................82、合理配置财权原则..........................................................................83、责、权、利对等原则......................................................................84、上市公司财务治理与组织结构相协调的原则..............................95、剩余财务的配置遵循产权理论的原则..........................................9...
