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良好的财务机制是企业经营发展制胜的法宝,而激励约束机制是财务机制的重要组成部分。现代治理结构理论研究表明,不同国家企业的治理结构是不同的,同一国家不同行业的治理结构也不同,甚至同一行业不同企业的治理结构也有着不同特点,其影响因素也各有差异,分析的方法也不径相同。本文重点说明了企业财务激励约束机制的构建内容,期望利用有效的财务激励约束机制,可以维持一种有利的财务关系和财务工作效率,从而达到财务资源的最优化配置。
A sound financial mechanism is a magic weapon for the success of business development. The incentive and restraint mechanism is an important part of the financial mechanism. The research on the theory of modern governance structure shows that the governance structure of enterprises in different countries is different. The governance structure of different industries in the same country is also different. And even the governance structure of different enterprises in the same industry has different characteristics and different influencing factors. Method is not the same path. This paper focuses on the construction of the financial incentive and restraint mechanism, and hopes to use an effective financial incentive and restraint mechanism to maintain a favorable financial relationship and financial efficiency so as to achieve the optimal allocation of financial resources.