摘要： 企业资金管理是企业财务管理的重要内容。目前我国企业的资金管理效率较低，企业投入了大量的人力和财力,却没有取得理想效果。主要原因是由于我国现阶段营运资金相关理论的研究与实践问题存在一定差异,理论无法对企业实践进行有效指导。基于产权理论和信息不对称原理，公司治理是企业资金管理问题的重要原因。董事会及股东无法全面有效对管理层实施有效监督。本文选择从公司治理层面研究企业资金管理，通过公司治理结构的构成因素来分析企业资金管理方面存在的问题，并提出改进措施。研究采用案例分析法，通过分析科华生物公司治理结构对资金管理的影响，分析了股东、董事会、管理层这三个方面对企业资金管理的影响。研究表明：合理的公司治理的结构合理对企业资金管理具有正向影响关系，有利于促进资金管理良性发展。1、适中的股权集中度能提高企业资金管理的效率。2、董事会结构完善能有效监督企业资金管理。3、激励机制能提高管理层对企业资金管理的效率。22212
毕业论文关键字：公司治理；企业资金管理；营运资金；资金管理模式
Financial Study of Funds Management base on Corporate Governance
Abstract：Money management is an important part of corporate financial management. At present, China's corporate funds management efficiency is low, companies invested a lot of manpower and financial resources, but did not achieve the desired effect. The main reason is the theoretical research of working capital management research did not match with practical issues , the theory can not effectively guide business practices. Based on the principle of property rights theory and asymmetric information, corporate governance is an important cause of corporate financial management problems. Board of directors and the shareholders can not be fully supervise for the management. This article research study the level of fund management from the corporate governance research firm, through the constituent elements of the corporate governance structure to analyze the existed problems of corporate financial management, then give suggestion of improvements. This study based on case analysis , by analyzing the impact of the Kehua corporate governance structures for financial management, analyze the impact of these three aspects of corporate financial management, the shareholders, the board of directors, the management, then draw conclusions and policy recommendations, provide effective guidance and suggestions for the practice of corporate funds management. Studies have shown that: a rational structure of corporate governance has a positive influence on the enterprise funds management, and promoting the sound development of fund management. 1. A moderate degree of ownership concentration can improve the efficiency of fund management companies. 2. A rational board structure can effectively improve the supervision on management of enterprise funds. 3. Incentives can improve the efficiency of management people for enterprise funds management.
Key words：Corporate Governance；Corporate Fund Management；Operating Fund；
Models of Fund Management
目 录
一、 绪论…1
(一) 研究背景1
（二）研究意义1（三）研究方法1
（四）本文研究框架及创新…2
二、 文献综述…4
（一）国内外企业资金管理评价指标研究综述…4
（二）国内外公司治理与企业资金管理效率研究综述5
三、公司治理与企业资金管理相关理论分析9
（一）公司治理相关理论分析9
（二）企业资金管理相关理论分析10
（三）公司治理与公司企业资金管理关系分析…10
四、公司治理与企业资金管理现状分析14 基于公司治理的企业资金管理研究:http://www.751com.cn/kuaiji/lunwen_14737.html