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公司治理结构的本质在于提高运转效率和均衡利益相关者利益,企业财务管理的目标在于通过合理经营,增强企业可持续发展能力,从而满足各利益相关者的要求。我国企业在建立现代企业制度过程中,必须正确把握公司治理结构的内涵,实现公司治理结构的创新,并根据环境变化调整财务管理目标。一、公司治理结构的两种模式第一,“股权至上”公司治理模式。传统产权理论认为：股东作为物质资本所有者,承担了企业的全部剩余风险,因而也应享
The essence of the corporate governance structure is to improve operational efficiency and balance the interests of stakeholders. The goal of corporate financial management is to meet the requirements of various stakeholders through the rational management and enhancement of the enterprise’s sustainable development capability. In establishing the modern enterprise system, Chinese enterprises must correctly grasp the connotation of the corporate governance structure, innovate the corporate governance structure, and adjust the financial management objectives according to the changes of the environment. First, the two models of corporate governance structure First, the “ownership of the supremacy” corporate governance model. The traditional theory of property rights holds that shareholders, as the owner of material capital, should bear all the remaining risks of the enterprise and should therefore enjoy