财务主体一元性与财权主体多元性

对中国财务主体理论的主要观点进行简要的回顾.在财权的观念基础上创新地提出“财权主体”的概念，并与“财权”概念一道作为分析工具，对财务主体与财权主体的关系、财权主体与财务治理主体的关系进行详尽的分析，进而对财务主体的一元性与多元性问题以及财务分层理论作了有益的创新性探讨.由分析可知，财务主体只能是一元性的，而财权主体或财务治理主体是可以多元性与分层的，二者辨证统一于企业的财务治理结构并融合于企业的财务活动中.

Sole Financing Body and Multiple Entities of Financing Rights

Based on brief review on the main views about theory of financing body,a new conception of “entity of financing rights” is derived from the conception of financing rights.The two conceptions are used to analyse the relations between financing body,entity of financing rights,and entity of financing governance and to explore the question whether financing body is sole or multiple and the theory of financing stratification.It is concluded that financing body must be sole,namely enterprise itself,while its entities of financing rights or its entities of financing governance can be multiple and stratified,which are united in enterprise’s financing governance structure and incorporated in its financing affairs.