上市公司财务控制模式研究.docVIP

上市公司财务控制模式研究 摘 要 上市公司是指所发行的 HYPERLINK /view/2085.htm \t _blank 股票经过国务院或者国务院授权的 HYPERLINK /view/17039.htm \t _blank 证券管理部门批准在证券交易所上市交易的股份有限公司。本文从上市公司和财务控制模式的定义和特点入手，明确上市公司财务控制模式的研究意义；接着阐述了我国上市公司财务控制模式存在的诸多问题，概括起来主要有产权关系混乱，财权配置不清晰；市场监管体制薄弱，外部服务和约束机制乏力；公司治理职能失衡；财务治理运行不顺畅。并且分析我国公司财务治理问题产生的主要原因。最后针对这四方面的问题，提出了上市公司财务控制模式的相应对策。 关键词：上市公司；财务控制；股东；管理 The Research of Finance Control Pattern in Listed company ABSTRACT The listed company refers to the Stock Exchange Co. Ltd, that issue shares authorized by securities management department such as the State Council or the State Council. This article obtain from listed company and the financial control pattern definition and characteristic, it is clear about the significance of finance control pattern of listed company ; Then elaborated many questions exist in Our country finance control pattern of listed company , summarize mainly have the property right to relate chaotic, the property rights disposition is not clear; The market supervising and managing system is weak, outside service and restraint mechanism asthenia; The company governs the function to be unbalanced.And analyzes the primary cause which Our country corporate finance government question produces. Finally aims at these three aspects of the question, proposed corresponding countermeasure to finance control pattern in listed company . Key Words: Listed company; Financial control; Shareholder; Management 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc261267734 一、概述 PAGEREF _Toc261267734 \h 1 HYPERLINK \l _Toc261267735 （一）上市公司概述 PAGEREF _Toc261267735 \h 1 HYPERLINK \l _Toc261267736 1．上市公司定义 PAGEREF _Toc261267736 \h 1 HYPERLINK \l _Toc261267737 2．上市公司特点 PAGEREF _Toc261267737 \h 1 HYPERLINK \l _Toc261267738 3．上市公司与普通公司有什么区别 PAGEREF _Toc261267738 \h 1 HYPERLINK \l _Toc261267739 （二）财务控制概述 PAGEREF _Toc261267739 \h 2 HYPERLINK \l _Toc261267740 1． 财务控制的涵义 PAGEREF _Toc261267740 \h 2 HYPERLINK \l _Toc261267741 2．财务控制目标 PAGEREF _Toc261267741 \h 3 HYPERLINK \l _Toc261