Good corporate governance can promote the value of the corporate, ensure the enterprises' operation efficiency and assets safety, and the financial report be presented fairly.
良好的公司治理水平能够提升公司的价值，保障公司的资产安全、经营效率及财务报告的可靠性。
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.
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。
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