财务决策机制

论国有企业的财务决策机制

Study on Financial Decision Mechanisms to State-owned Enterprises

我国私立高等学校财务决策机制创新研究

Research on the Innovation of Financial Decision-Making Ststem in the Private Colleges of Our Country

分层财务决策机制的建立是公司财务治理结构的核心内容。

It is the core content to establish a financial decision regulations in accordance with the gradations of manage structure .

国有企业财务决策机制有其特殊性，应分国有资本管理机制、国有控股公司和国有企业三个层次建立财务决策机制。企业集团财务决策机制的构建

To state-owned enterprises we should construct hierarchical financial decision mechanisms in state-owned capital management services , state-holding corporations and state-owned enterprises . On Structuring of Financial Decision-Making Mechanism for Enterprise Group

财务决策机制是企业财务机制中最基本、最核心的组成部分，任何财务激励机制和约束监督机制都是建立在一定的财务决策机制基础上的。

Financial decision mechanisms are the basic and key component of financial mechanisms . Any incentive and supervision mechanisms are all based on certain financial decision mechanisms . Financial decision mechanisms to state-owned enterprises are quite different from those in other kinds of enterprises .

针对我国的剩余规则制定权安排，建议合理构建公司治理中的权力制衡机制、建立企业财务的共同决策机制、借鉴成功的公司治理经验。

Meanwhile , aiming at the arrangement of the residual-rule-setting rights in China , the author also suggests the related departments to establish a power balance mechanism in the corporation governance , to build a co-determination mechanism of the enterprise financing and to learn successful experience of corporation governance .

摆脱“股东至上”逻辑，按照利益相关者理论，在我国上市公司财务方面建立共同治理机制，包括共同的财务收益分享机制、共同的财务决策机制和共同的财务监督机制。

In order to get rid of the " shareholders coming first " logic , according to stakeholders theory , the paper established the common governance mechanism , including common financial earnings sharing mechanism , common financial decision-making mechanism and common financial supervision mechanism .