本文从契约理论的角度分析了企业财务治理结构的本质,指出财务治理结构实质上是企业财权配置的特别契约;并从企业财权配置入手,分析了企业财务治理逻辑的演变过程;在此基础上,提出建立利益相关者共同治理逻辑下的共同治理和相机治理相结合的财务治理结构;并针对企业财务治理中存在的问题提出了完善措施。 This paper analyzes the essence of corporate financial governance from the perspective of contract theory and points out that financial governance is essentially a special contract for the allocation of corporate financial rights. Starting with the allocation of corporate financial rights, this paper analyzes the evolution of corporate financial governance logic. On this basis , Put forward to establish the financial governance structure which is a combination of common governance and camera governance under the common governance logic of stakeholder; and puts forward perfecting measures for the existing problems in corporate financial governance.