CAJ | 학술논문

公司财务治理是影响企业发展的重要因素之一。文章将财务治理体系划分财务治理环境、财务治理主体、财权配置、财务治理模式、财务治理客体、财务治理目标六个维度，并且从“四个中心”的角度出发，即以股东大会、董事会、经理层、利益相关者为中心，论述了各财务治理主体在不同财务治理模式下，为实现公司价值最大化应如何运用其享有的财权参与公司财务治理。
공사재무치리시영향기업발전적중요인소지일。문장장재무치리체계화분재무치리배경、재무치리주체、재권배치、재무치리모식、재무치리객체、재무치리목표륙개유도，병차종“사개중심”적각도출발，즉이고동대회、동사회、경리층、이익상관자위중심，논술료각재무치리주체재불동재무치리모식하，위실현공사개치최대화응여하운용기향유적재권삼여공사재무치리。
The financial governance in company is one of the important factors that affects enterprise development. This paper divides the financial management system into six dimensions of financial management environment, financial management subject, financial rights allocation, financial management model, financial management object, financial management target. "Four centers" means taking shareholders meeting, board of directors, managers, and stakeholders as the center. Based on that, this paper expounds how to use financial participation to join in the company's financial governance to maximize the value of the company of each financial management subject with the different financial management mode.