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财务治理是公司治理的重中之重、起着不可替代的作用,是企业经营者和利益相关者关注的重点和内容,激励约束机制也是财务治理的核心内容。财务激励和约束机制是企业制度约束中的两个重要制度,两个制度相辅相成,缺一不可,通过对财务主体的财务治理层次的权责等安排,促使各财务治理层次的财权配置更加合理和科学。鉴于此,本文首先对财务激励机制和约束机制进行阐述和论述,进而分析我国财务激励约束机制中存在法律法规不健全、经营者产生机制不健全等问题,最后提出针对性的建议,为公司财务治理下的财务激励约束机制提供指导和借鉴。
Financial governance is the most important part of corporate governance, plays an irreplaceable role, is the focus and content of the business operators and stakeholders, the incentive and restraint mechanism is also the core content of financial governance. Financial incentive and restraint mechanisms are two important systems in the restraint of the enterprise system. The two systems complement each other and are indispensable. Through the arrangement of the powers and responsibilities of the financial authorities at the level of financial governance, the allocation of financial rights at all levels of financial governance is made more reasonable. science. In view of this, this article first elaborates and discusses the financial incentive and restraint mechanisms, and then analyzes the problems such as the imperfect laws and regulations in our country’s financial incentive and restraint mechanism and the unsound mechanism of the managers. Finally, it puts forward some suggestions for the corporate finance Under the governance of the financial incentive and restraint mechanisms to provide guidance and reference.