CAJ | 학술논문

在分析治理力以及构建以太极为恒等元的数学群结构对称治理的基础上，提出了势视角下财务治理的内涵：其主体为利益相关信息人，适用财务势阶论，具有微元化发展趋势；时空角度四象限治理环境下，治理结构要遵循动态对称原则；在治理文化场中，五个治理机制（信息驱动机制、财务决策机制、财务监督评价机制、财务激励机制和财务治理和谐机制）要发挥作用。
재분석치리력이급구건이태겁위항등원적수학군결구대칭치리적기출상，제출료세시각하재무치리적내함：기주체위이익상관신식인，괄용재무세계론，구유미원화발전추세；시공각도사상한치리배경하，치리결구요준순동태대칭원칙；재치리문화장중，오개치리궤제（신식구동궤제、재무결책궤제、재무감독평개궤제、재무격려궤제화재무치리화해궤제）요발휘작용。
The base of the traditional financial management theory research is shaking in the era of information economy. After analyzing governance power with information power and mathematical group structure symmetrical governance introduced with Tai Ji ideology,Shi definition of financial governance comes out. People from different interests’ level can be put in financial potential order theory. The body in the future will be more micro. Under four quadrant governance environment in angles of time and space ,a symmetric financial governance structure needs to be built under dynamic symmetry principle. Five governance mechanism ,including information driving mechanism,decision -making mechanism,supervision and evaluation mechanism,incentive mechanism and harmony mechanism,play a role among the governance culture field. Finally,the author puts forward three suggestions for future research. The future researches between Shi science and financial governance go on in three aspects-theory ,application and practice deeply.