我国上市公司财务治理结构的思考

财务治理结构作为公司治理结构的核心组成部分,是对剩余财权的一种契约制度。我国上市公司财务治理结构现有的已发现的问题,主要是剩余财权的安排及其行使机制不完善。文章通过分析这些问题,从完善上市公司财务治理结构的角度,提出了相应的对策,并初步构建了新的上市公司财务治理结构的基本框架。

The Thought of Chinese Listed Company's Financial Structure

Financial Governance is the coreconstituent of Corporate Governance,is one kind of contract system of the surplus property rights.An existing problem of financial structure of listed companies in our country is mainly that the arrangement of the surplus ownership of property and the mechanism of exercising is not perfect.So,I have put forward the corresponding countermeasure in term of perfecting financial governance of listed company,and structure the basic frame of the new financial governance of listed companies tentatively.