从公司治理角度谈企业理财目标与财务决策

【Abstract】This article discusses the rational selection of financial objective from the angle of rational corporate governance, analyses that how two typical corporate governance models have an influence on corporate financial decision separately and gives suggestions of financial decision in Chinese company.In this article ,corporate financial decision includes financing behavior,invest and dividend distribution.

【Key words】 Corporate governance   Financial objective Financial decision  

一、从合理的公司治理结构谈企业理财目标的理性选择