财务治理结构；财权配置；财务治理主体。
Finance governance structure; Property right allocation; Finance governance subject.
这些问题的存在，使得重构海南电网公司财务治理结构亟待进行。
These need us to urgently construct HPG's finance governance structure.
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.
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.
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.
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.
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.
健全的企业财务控制体系，实际上是完善的法人治理结构的体现。
A healthy financial control system actually reflects the perfect corporative management structure of the enterprise.
公司治理结构决定其财务模式。
The financial model is decided by corporate governance structure.
强化财务控制，必须完善企业法人治理结构，提高会计人员的职业素质，完善内控制度。
To strengthen financial control, we should complete the corporate governance, enhance the professional quality of accountants, and perfect the system of internal control.
对于资本结构的研究不仅仅是企业财务决策中的一个重要问题，也是公司治理的关键所在。
The research on the structure of the capital is not merely an important problem in enterprise's financial affairs decision-making, it is the key point that the company manages too.
公司治理结构下企业理财环境发生了重大变化，传统财务管理理论正在接受新的挑战。
The environment for enterprise financial management has changed tremendously under company governed structure. The tradition financial management theory has been accepting the new challenge.
公司治理结构在企业财务控制中发挥了重要作用。
The corporate governmental structure plays an important role in the financial control of business.
第三章、日美公司治理结构的财务比较。
Comparisons the Japanese company's governance structure with American company's in finance.
运用统计学、计量经济学的手段，对财务困境与公司治理结构之间的关系进行研究。
Chapter III USES of statistics, econometrics means, the financial distress of corporate governance structure and the relationship between the researches.
在财权配置中，集团各层级财务主体及公司治理结构中的各权力组织扮演着不同的角色。
The main bodies of finance conglomerates at different levels and every power organizations in the company administrative structures play respective roles.
因此，按利益相关者理论来建立财务披露监管机制是改造公司治理结构的关键。
Thus, the monitoring mechanism of financial disclosure based on the stakeholder theory is the key to transformation of the corporate governance structure.
影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。
The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.
公司治理结构不完善、内部控制不健全是产生财务危机的内部基础原因。
The imperfect financial crisis structure and unsound internal control are fundamental factors for the financial crisis of business.
本文研究的主要内容是ATO公司治理结构的改善和财务集中管理模式的具体实施。
The main content of this research includes: the improvement of ATO corporate governance structure and the specific implementation of financial centralization management mode.
第二章内部治理结构与上市公司财务舞弊。
Chapter two is "the internal governance structure and the financial fraud of listed companies".
引发上市公司财务舞弊的成因很多，内部治理结构存在缺失是主要原因之一。
Although there exist many reasons resulted in financial frauds of listed companies, the defect of internal governance structure is one of the main reasons undoubtedly.
管理层收购(MBO)是优化公司治理结构、降低代理成本、充分发挥企业家才能，从而提高公司财务绩效的有效途径。
Management buyout (MBO) is an effective method of optimizing corporate governance, reducing agency cost, making best use of enterprisers' talents and improving finance performance.
其微观管理环境存在公司治理结构不完善，企业不够重视财务管理等问题。
The microcosmic management environment exists some problems such as: the companies manage structure is not perfect and the enterprises pay not enough attention to financing management.
作为企业运行驱动力的财务管理目标是由治理结构来确定。
Management structure decides the financial management target as driving force of enterprise management.
财务控制是公司治理结构的重要组成部分，呈现了系统与环境的关系图像。
Financial Controlling is an important part of companies' administered construction which shows the related picture of system and environment.
上市公司接连出现财务丑闻，暴露了美国公司治理结构中存在着重大缺陷。
The continuous exposing of the financial scandals of the companies in the stock market have showed the major problems of the American companies in management.
最后提出，完善上市公司治理结构、改进传统会计模式、完善财务信息披露制度三个方面的政策建议。
Finally the study puts forward 3 policy recommendations: making better governance structure, improving traditional accounting model, improving disclosure system of financial information.
财务控制权是公司治理结构的重要内容，通过财务控制权的最优安排，应该达到既能最大限度地激励经理人员的积极性，又能防止出现经理人员侵蚀股东利益的现象。
Through the optimum arrangements of financial controlling rights, not only managers will do their best in their work, but also shareholders can protect their capital from eroding by managers.
财务控制权是公司治理结构的重要内容，通过财务控制权的最优安排，应该达到既能最大限度地激励经理人员的积极性，又能防止出现经理人员侵蚀股东利益的现象。
Through the optimum arrangements of financial controlling rights, not only managers will do their best in their work, but also shareholders can protect their capital from eroding by managers.
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