财务分层理论

因此，建立一套基于财务分层管理理论和现金运动论的新型财务风险分层管理理论和方法体系，对出资者财务风险和经营者财务风险进行分层管理，具有重要的理论和现实意义。

Therefore , a new financial risk management theory and methods on the basis of levelly financial management theory and cash movement theory should be established , the new financial risk levelly management theory and methods are meaningful in theory and reality .

因此需要在企业的财务管理中引入分层理论，为企业构建系统的有层次的财务治理体系，增强财务管理的适应性，提高财务管理的效率。

So we need introduce Layered Theory into the financial management in corporations , and constitute a systematic and layered financial governance system , in order to increase the flexibility and efficiency of financial management system .

财权流作为现代财务本质表述的确立，财务主体与财权分层理论等的完善，以财权为核心概念的现代企业财务治理结构理论体系的创立，这一切为电力体制改革提供了一个有益的视角。

" Financial rights flowing " becomes the essence of the modern finance Using the theories of financial right 's stratify and financial body and so on , the theory of the modern enterprise financial governance is set up , which regards the financial rights as the very core .