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财务治理的国际比较不同的社会历史、经济、文化环境等外部宏观环境和企业法人治理结构等微观环境共同决定了财务治理的水平。剖析美日两种典型的公司治理及财务治理模式,对于提高我国公司的财务治理水平和经济效益具有积极的意义。(一)两种公司治理模式对财务治理的影响在英美国家,银行参与企业治理的方式大多数是进行企业收购中的资金借贷,如雪佛龙石油公司以133亿美元收购海湾石油公司,美国钢铁公司收购马拉松石油公司等。但近二三十年来,随着纵向重组兼并的发展,美国银行业已向“银
International Comparison of Financial Governance Different macro-environment such as social history, economy and cultural environment and micro-environment such as corporate governance structure jointly determine the level of financial governance. An analysis of the two typical corporate governance and financial governance models in the United States and Japan is of positive significance for improving the financial governance and economic efficiency of our country. (A) the impact of two kinds of corporate governance on financial governance In the United States and Britain, the majority of bank participation in corporate governance is the financing of corporate acquisitions, such as Chevron’s $ 13.3 billion acquisition of Gulf Oil Company, the United States Iron and steel company to buy marathon oil company. However, in the recent two or three decades, with the development of vertical restructuring and mergers, the U.S. banking industry has already issued ”