第四部分是构建上市公司财务治理效果评价体系。
The fourth part builds a set of assessment of financial management efficiency in listed company.
根据财务利益关系的性质，将财务治理模式分为三类。
According to the nature of financial interests, financial governance models into three categories.
公司财务治理相关者与财务舞弊之间存在着密切关系。
Stakeholders of financial Governance are close related to the fraud of financial reports.
最后，论文提出了提升民营上市公司财务治理效率的建议。
At last, the dissertation has also put forward the corresponding improvement measures and schemes of listed companies of our country.
传统财务理论的研究缺陷导致了现代财务治理理论研究的兴起。
The study defect of the traditional financial theory results in the rise of modern financial governance theory.
最后针对这些问题，提出一些完善我国企业集团财务治理的建议。
Finally, in light of these problems, Put some Suggestions to improve the financial governance of Chinese business groups.
这为我们构建电网公司财务治理结构体系提供了新的视角和思想。
This provides for us the new Angle of view and the thought, to construct power grid enterprise's finance governance system.
财务治理目标是财权的最优配置，而财务管理目标是本金的最大增值。
Financial affairs governance goal is the best disposition of financial right and financial affairs management goal is the appreciation of capital.
基于前文的分析，本章提出了优化辽宁省上市公司财务治理结构的对策。
This part forwards some improvement measures finance governance structure in Liaoning's Listed Companies.
其中一个主要原因，就是在企业财务治理权配置中没有债权人的一席之地。
One of the major reasons is that creditors don't have a say in the business financial governance installation.
莉迪亚简单地陈述了马上要做的事，即为委员会选出一个秘书和财务治理人。
Lydia briefly stated the business in hand, namely to choose a secretary and treasurer for the committee.
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。
Financial Governance is the coreconstituent of Corporate Governance, is one kind of contract system of the surplus property rights.
财务治理的理论基础是产权理论、委托代理理论、财务关系理论和公司治理理论等；
The theory bases of finance management are property rights theory, consignment and commission theory, financial relation theory, corporation management theory.
第五章介绍了财务治理结构，并简单地评述了现阶段优化财务治理结构的若干举措。
Chapter five introduces financial governance structure and remarks simply on some solutions which optimize financial governance structure now.
规范上市公司财务治理是提升上市公司经营业绩，改善上市公司资产质量的基础和关键。
It is the foundation and the key to promote the operating record and the assets quality of listed company by standardizing the finance governance.
财务治理权作为财务治理的核心，对其配置问题的研究具有重要的理论价值与现实意义。
The research on the allocation of financial control right which is the core of the financial governance problems, has the important theoretic value and practical meaning.
因为财务治理涉及到了财务决策、财务控制的问题，这也正是公司治理所要解决的重要问题。
Because of the financial decision-making related to financial management, financial control, corporate governance this is exactly the main problem that must be resolved.
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。
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.
公司财务治理是公司治理的核心，其内容包括财务信息的生成和呈报机制及其背后的财权配置。
Financial governance is the core of corporate governance. Its content includes the creation and disclosure mechanism and the arrangement of financial rights.
企业财务权利包括财务收益权与财务控制权，对企业财务权利分配的一套制度安排称为财务治理。
It includes financial profitable rights and financial controlling rights, the set of systematic arrangement of its assignation called financial governance.
财务治理的目标是协调财务治理主体之间的财务利益关系，使其达到全体利益相关者价值最大化。
Financial governance between the main objective is to coordinate the financial governance of the financial interest to maximize the value to all stakeholders.
因此，一个规范而富有效率的财务治理效果评价对于指导上市公司的财务治理实践具有重要的意义。
It is also the core of corporate governance in the listed companies. As a result, a normative and efficient assessment of financial management efficiency has its great significance.
根据财务制度安排的不同表现形式将其分为财务治理机制、规范性财务制度、企业财务文化三大内容。
The contents are depicted as financial governance system, written financial regulations and corporate financial culture according to their forms.
财务治理权与企业的所有权密切相关，随着企业所有权主体的演进，财务治理权的配置也随之发生变化。
With evolution of subject of enterprise property rights, the disposition of financial governance right also changes along with it.
以财务治理要素及治理层次的特征和要求来审视，我国中央企业(集团)财务治理存在诸多的缺陷和不足。
By auditing the elements and layers of financial governance, it is found that the financial governance of central government-controlled enterprise groups have many faults and defects.
财务治理的核心就是解决财权的配置问题，财权配置的实质就是对企业的财务资源在各权力主体之间的分配。
The kernel of financial government is to solve the issue of property rights allocation. It is essential to distribute property resources between each instance.
财务治理的核心就是解决财权的配置问题，财权配置的实质就是对企业的财务资源在各权力主体之间的分配。
The kernel of financial government is to solve the issue of property rights allocation. It is essential to distribute property resources between each instance.
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