从公司治理结构企业管理企业财务管理目标课程.docVIP

从公司治理结构透视企业财务管理目标 ? 摘要 从公司治理结构透视财务管理目标，应明确财务管理目标，随着经济的不断发展，财务管理的目标也不断的被完善。财务管理作为企业管理的一部分，其目标必然受到企业目标的影响。公司治理结构是一个多元的权力结构，目的是形成决策权力、监督权力相互分离、相互协调、相互制衡的运行机制，从而达到规范管理，高效运作的目的。公司治理结构是现代企业制度的核心，公司治理结构确定了企业的目标，并提供了实现目标的手段。 本文从全新的角度认识企业财务管理目标，从公司治理结构的高度来把握财务管理目标的发展变化，进而归结到根本性的企业可持续发展问题。公司法人治理结构是公司制的核心，当前我们在对国有企业进行公司制改造的过程，如果不从根本上把握公司法人治理的内在逻辑，就不能很好地理解在其架构下运行的财务管理目标，企业财务管理乃至一切管理活动也就难以满足企业可持续发展的需要。 ? 关键词 公司治理结构；财务管理目标；股东财富最大化；企业价值最大化 ? ? ? ? ? ? ? Abstract Corporate governance structure from the perspective of financial management objectives, financial management objectives should be clear that with the continuous development of the economy, financial management has been the goal of being perfect. Financial management as part of enterprise management, the objective will be subject to impact business goals. Corporate governance structure is a diversified power structure, aimed at the formation of decision-making powers to oversee the separation of powers of each other, mutual coordination and operation mechanism of checks and balances in order to achieve standardized management and efficient operation. Corporate governance structure is the core of the modern enterprise system, corporate governance structure to determine the objectives of the enterprise, and provides a means to an end. This article from the perspective of a new understanding of corporate financial management objectives, from corporate governance structure to grasp a high degree of financial development and changes in management objectives, and then comes down to fundamental issues of sustainable development of enterprises. Corporate governance structure is the core of the system, the current state-owned enterprises in the corporate system to the process of transformation, if we do not grasp the fundamental corporate governance of the internal logic, it can not be well understood in the framework of the operation of its financial management goals, corporate management and all financial management activities wil