集团公司财务治理方法研究-工商管理专业论文.docxVIP

AbstractThe Abstract The finance governance theories were first established by the western finance theorists，and streamed into our country in 80s of20th century．Finance governance is an important composition of corporate governance,it is a series of system arrangem ents that distribute corporate finance power among stockholders’meeting，board, management level，supervisory committee ete．Its developments are not only under the yoke of the development of corporate governance structure，but also much more influenced by business scale and organizational formation．As an important constituting part of business enterprise in our counhy,corporate groups play very important role in the economic and the political life of our country．With the further progression of stateewned business enterprise reforms，and increasing pressure from the global competition that national enterprises have to confront，it has become a trend to develop large business enterprise group．Enterprise grouping process has brought a boundary problem for enterprise’s finance management，the contents ofthe corporate group finance governance includes not only distribution of finance management power,but also interests equilibrium problem of each business enterprise inside the group．In reality,the corporate finance governance has these or those problems，such as the supervision strength of the group company is smaller,appearing”hollow” condition；complications of agent relations，inefficiency of agents，disfunctional finance supervision；the excesssive intervention from the parent company to the subsidiary；disfunction ofgroup budget system and regulations． The contents of this thesis reveals the rcason of the existent irregularity and the formation in the finance governance of group company,and put forward the method and the measure of improvement by analyzing our country group company history and type，characteristic and legal person of the formation manage structural present condition，and further analyze present co