国有企业财务治理研究：基于结构、机制与信息的视角-<artentek>电子书

　　　　

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国有企业财务治理研究：基于结构、机制与信息的视角

作者：高山

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国有企业财务治理效应的提高取决于财权在所有者与经营者之间的合理配置。财权配置通过两个方面影响国有企业的财务治理，一是形成特定的资本结构，二是形成激励与监督机制。其中资本结构是财务治理结构的基础，而激励与监督机制是财务治理的制度保证。财权配置效率的高低在很大程度上受财务信息质量的影响，解决所有者与经营者之间财务信息不对称问题是有效提高财权配置效率的途径，也是改善国有企业财务治理的基础。

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