公司治理是建立在委托代理論、受托責任論、產權理論等理論基礎上，對代理人實施激勵機制，從而在公司的各個利益主體之間進行剩余控制權和剩余索取權有效配置的壹套產權制度安排，即是壹套法律、文化和制度安排。產權的明確界定、產權的合理配置以及由此決定的利益激勵機制是公司治理的主要內容。對公司治理概念的理解至少包含三個方面:壹是公司治理是壹種合同契約關系;二是公司治理的功能是配置權、責、利。三是公司治理是壹個多角度多層次的概念。從狹義上看，公司治理主要是指公司董事會的結構與功能、董事長與經理的權利與義務以及相應的聘選、激勵與監督方面的制度安排等內容。公司治理的目的在於明確公司的不同參與者，如董事會、經理、股東和監事會之間權利和責任義務的分配，並清楚說明就公司事務進行決策的規則和程序。是股東對經營者的壹種監督和制衡機制，需通過壹種制度安排來合理配置所有者與經營者之間的權利和責任關系。同時公司治理也提供公司目標確定、實現這些目標的手段和業績監控的結構，公司治理結構的選擇是為了迎合公司的目標，或是為了有效地實現公司的目標。狹義的公司治理實際上主要是反映股東與董事會、董事會與經理之間的委托壹代理關系問題，它強調委托人對代理人行為進行考核和制約，以防止代理人行為偏離委托人的目標。其主要特點是通過股東大會、董事會、監事會及管理者所構成的公司治理結構的內部治理。廣義的公司治理則不局限於股東對經營者的制衡，而是涉及廣泛的利益相關者，包括股東、債權人、供所商、雇員、政府和社慶等與公司有利益關系的集團，是通過眾多的競爭性外部市場幫助公司建立有效的監控機制，其目標是保證公司決策的科學性，從而保證公司各方面的利害相關者的利益最大化，其主要特點是通過壹系列內部、外部機制來實施***同治理。
二、公司治理理論對三層會計主體資金控制的作用分析
在三層會計主體資金管理控制中存在兩個層面:第壹個層面是會計主體內的資金控制。第二個層面是不同主體間的資金流動控制。第壹個層面上的資金控制制度相對比較容易建立，也比較健全有效，這是因為在這個層面上內部控制可以通過公司內部各個部門、各個崗位的職責授權與職務劃分的內部牽制與相互制衡得以有效執行，並受到內部審計部門的事前、事中監督及外部註冊會計師內控審核的事後監督。而第二個層面的內部資金控制制度往往難以有效執行，這是因為這壹層面的控制對象是子公司的董事以及高級經理階層，涉及到公司法人治理結構的是否有效。而且，資金控制在這壹層次的漏洞對公司造成的損害比第壹層次上的漏洞對公司造成的損害要大的多。只有健全的公司治理結構才能有效彌補這方面的問題。公司治理所要解決的問題是通過契約關系的制度安排來確保委托人的權益不受侵害，是通過制衡來實現對管理者的約束與激勵，以最大限度地維護股東和利益相關者的權益。基於公司治理機制出發，將有利於構建、健全科學、有效的三層會計主體資金管理控制體系。在其過程中要關註有如下關鍵點:
1.健全各會計主體董事會的職能與結構及出資者的財務監督。公司治理結構中董事會是承接所有者與經營者的橋梁，壹方面代表所有者的利益從事公司生產經營活動的重大決策，另壹方面對經營者的日常經營活動進行監督。對三層會計主體資金控制而言，加強各級主體董事會的建設是至關重要的。董事會中應建立財務委員會、審計委員會或內部控制委員會、設立獨立董事等。建立財務委員會，作為投資中心的核心組織，對財務負責人實施制衡，提高財務決策科學性;資金管理控制包含對資金風險的防範，因而當經營管理風險較大以致殃及資金風險時，有必要建立風險控制委員會;建立的審計委員會與經營者相獨立，同時要確立審計委員會與內部審計經理之間的信息溝通與制約關系，避免或減少信息不對稱。與此同時，在三層會計主體資金控制中，母公司董事會除了應下設審計委員會等各專業委員會之外，作為股東的母公司還可以委派財務董事、財務監事或財務總監，列席子公司董事會，加強對子公司財務、業務的監管，以確保子公司對貨幣資金控制制度的遵循、執行。
2.加強預算控制、推進全面預算管理。預算控制是三層會計主體資金控制的個重要方面，預算可以保證集團公司經營目標的實現，提高經營活動的效率與效果，同時，預算也是現代企業制度下規範公司治理結構的制度保證之壹。
3.建立有效的決策、激勵與約束機制。公司治理機制由決策、激勵、監督約束“三大機制”構成，在法律框架內，基於公司治理機制建立資金監控機制‘，。為保證資金控制的有效性，完善資金監控機制，要求公司董事會決策職能、監督職能與經理層執行職能相互獨立，同時迫切需要改善公司治理機制，在公司治理“三大機制”運行進程中實施資金監督控制。具體有如下三點:
(1)實施資金管理控制於決策機制中
決策機制的理論基礎是決策分工和層級制決策，將資本性支出決策權、預算審批權、資金調度權等在股東會與董事會之間、董事會與經理層之間進行配置，形成不同的權力邊界，從而保證決策的科學性和資金的安全性。以董事會為核心的公司治理，需要保持董事會的會計控制力、保證對公司經營活動和財務活動實施有效控制。董事會所屬的財務委員會的主要琴能是研究財務戰略、作為董事會財務決策和財務評價的支持性組織;以首席財務官或總會計師為首的會計組織負責執行財務決策和財務制度;戰略性財務決策職能、評價職能與執行職能分離。為了實施公司財務戰略，需要對資金運營集中控制，這是財務資金控制的主方向。
(2)實施資金管理控制於激勵機制中
激勵的方式分為報酬激勵、控制權激勵、剩余支配權激勵、聲譽激勵等。組織行為學家的研究表明，正面強化激勵(表揚、獎勵)比負面強化激勵(批評、懲罰)更有效。公司治理既要註重激勵，又要重視監督約束，兩者不能偏頗;如果兩者之間能夠有效配合，則對公司價值最大化起到巨大的推動作用。激勵機制運行過程中，需要對報酬激勵、財務控制權激勵合理配置，控制權激勵、尤其是財務控制權激勵要以母公司股東會或董事會、監事會有效控制為前提。許多公司存在的問題是激勵機制的設立沒有輔以監督約束機制做配套，這是資金監控機制運行不力的重要緣由。
(3)實施資金監控於監督約束機制中
股東會、董事會或監事會為保障內控機制有效運行、經營高效率、提高資金和資源的使用效益，除了開展財務審計，保證會計信息質量和財務活動合規合法之外，還要在董事會指導下開展管理審計，對經營效率、資金或其它生產要素的利用效率進行審計，幫助經營者解決存在的問題，及時阻止違規行為，形成自上而下的約束機制。為保證監控效果，需要采取如下措施:提高董事會或監事會的獨立性和監控能力，內部審計與董事會之間建立暢通的信息互通機制;以獨立董事為主組成的審計委員會選擇會計師事務所並評價註冊會計師的審計質量，確保審，7程新生《論公司治理與會計控制》.會計研究.加03.2(P44)計的獨立性和審計質量評價的獨立性。如果由被監督者控制監督約束機制，監督者與被監督者合二為壹，只能有利於維護被監督者權益，而損害所有者和其他利益相關者的利益。因此，在三層會計主體資金控制中，要使公司的內部組織、崗位乃至整體的行為及結果始終保持與公司的目標壹致，就必須建立壹系列有效的決策、激勵與監督約束機制，使三層會計主體資金管理控制符合集團財務戰略目標。
First, an overview of corporate governance theory
Corporate governance is built on the commission on behalf of the theory of fiduciary duty theory, the theory of property rights theory, based on the implementation of incentive mechanisms of agents so that the various interests of the company's remaining between the main control and a set of effective allocation of residual property rights institutional arrangements, that is, a set of legal, cultural and institutional arrangements. Clearly defined property rights, the rational allocation of property rights and the interests of the decision of the incentive mechanism is the main contents of corporate governance. On the understanding of the concept of corporate governance at least three aspects: First, corporate governance is a contractual relationship contract; Second, the function of corporate governance is the allocation of powers, responsibilities and interests. Third, corporate governance is a multi-angle multi-level concept. Narrow sense, corporate governance refers to the company structure and function of the board of directors, chairman and manager of the rights and obligations of the employed and the corresponding selection, incentive systems and monitoring arrangements and so on. The purpose of corporate governance is clearly the company's different actors, such as the board of directors, managers, shareholders and the rights and responsibilities between the Board of Supervisors the allocation of obligations and to make it clear that the company's affairs on the decision-making rules and procedures. Shareholders of the operator of a supervision and checks and balances system through a rational allocation arrangements between owners and management of the relationship between rights and responsibilities. At the same time, the company also provides corporate governance goals, the means to achieve these goals and performance monitoring of the structure, corporate governance structure choice is to meet the objectives of the company, or in order to effectively achieve the objectives of the company. The narrow sense of corporate governance in fact a reflection of the shareholders and the board of directors, board of directors and managers between the issue of principal-agent relationship, it was stressed that the conduct of the principal evaluation of agents and constraints, the agent acts in order to prevent deviation from the objectives of the client. Its main characteristic is that through the shareholder meeting, the board of directors, board of supervisors and managers of corporate governance posed by the internal governance structure. Broad corporate governance are not confined to the shareholders of the operator's checks and balances, but rather cover a wide range of stakeholders, including shareholders, creditors, for the business, employees, government and community and corporate IP and other interested groups, through the a large number of competitive external market to help companies establish an effective monitoring mechanism, and its goal is to ensure the scientific nature of corporate decision-making to ensure that all aspects of company stakeholders to maximize the interests of its main characteristic is that through a series of internal and external mechanisms to the implementation of a common governance.
Second, corporate governance theory accounting for the three main analysis of the role of capital controls
Accounting of funds in the three-tier management control in the main there are two levels: first level is the level of funds within the main accounting control. The second level is the main different between the control of capital flows. The first level of funds control system is relatively easy to establish, more sound and effective, because at this level of internal control by the company in various departments, the duties of various positions and duties authorized by the division of internal checks and balances to contain and effectively implementation, and are subject to prior internal audit department, a matter of supervision and external audit of internal control of Certified Public Accountants Oversight afterwards. And the second-level system of internal financial control is often ineffective, because the level of control is a subsidiary of the class of directors and senior managers, corporate governance relates to the validity of the structure. Moreover, capital controls in the levels of vulnerability caused by damage to the company than the first level of the loopholes in the company for damage caused to a large number of. Only a sound corporate governance structure in order to effectively compensate for this problem. Corporate governance issues that must be resolved through the contractual relationship of the institutional arrangements to ensure that the rights and interests of clients from abuse, to achieve through the checks and balances on the managers of the constraints and incentives to maximize shareholders and to safeguard the rights and interests of stakeholders. Departure based on the corporate governance mechanism will be conducive to building a sound scientific and effective management of funds the main three-tier accounting and control system. In the course to pay attention to the following key points:
1. Sound of the accounting functions of the main structure of the board of directors and donors of financial supervision. Corporate governance structure of the board of directors is to take the owner and operator of the bridge, on the one hand, on behalf of the interests of owners of companies engaged in production and operation activities of the major decision-making, on the other hand, operators monitor the day-to-day business activities. The three-tier accounting entity in terms of capital controls, strengthen the building at all levels of the main board of directors is of utmost importance. Board of Directors of the Finance Committee should be established, the audit committee or internal control committees, such as the establishment of an independent director. The establishment of the Finance Committee, the Investment Center as the core organization responsible for the implementation of financial checks and balances to improve the scientific nature of financial decision-making; financial management and control includes the prevention of financial risks and therefore higher risk when the operation and management of financial risks which affect, it is necessary to the establishment of risk management committee; the establishment of the Audit Committee and independent of the operator, at the same time to establish the Audit Committee and internal audit managers to communicate information between the relationships and constraints, to avoid or reduce the information asymmetry. At the same time, in the three main financial accounting control, the parent company of the Board of Directors in addition to the audit committee should be set up under the professional committee, the parent company as a shareholder can also be appointed Finance Director, the Finance Supervisor or Chief Financial Officer, to attend a subsidiary Board of Directors to strengthen the subsidiary of financial, business regulation, to ensure that the subsidiary of funds in the currency control system to follow to implement.
2. To strengthen budget control, and promote a comprehensive budget management. Budgetary control is the main financial accounting control of three important aspects of the budget group can guarantee the realization of business objectives, improve operational efficiency and effectiveness of the activities at the same time, the budget is also under the norms of modern enterprise system, corporate governance structure to ensure that the system one.
3. To establish an effective decision-making, incentive and restrictive mechanism. Corporate governance mechanisms by the decision-making, motivation, supervision and constraint "mechanism" consists of the legal framework and corporate governance mechanisms based on the establishment of funds control mechanism '. In order to ensure the effectiveness of capital controls, improve financial control mechanisms and require the company to the decision-making functions of the board of directors to oversee the functions of managers in carrying out its functions independently of each other, at the same time an urgent need to improve corporate governance, corporate governance, "the three major mechanisms" to run the process of implementation of capital supervisory control. Specifically the following three points:
(1) the implementation of financial management and control mechanisms in the decision-making
The theoretical basis for decision-making mechanism is a system-level decision-making and decision-making division of labor, capital expenditures will be the decision-making power, the budget right of approval, the funds right scheduling in between shareholders and the board of directors, board of directors and managers between the configuration of the power of the formation of different boundary to ensure the scientific nature of decision-making and financial security. To the Board of Directors at the core of corporate governance, the need to maintain accounting control over the Board of Directors to ensure the company's business activities and financial activities in the implementation of effective control. Belong to the Finance Committee of the Board of Trustees of the main Guoqin financial strategies to the study, as the Board of Trustees of the financial decision-making and financial evaluation of the support organization; to chief financial officer or chief accountant of the accounting-led organizations responsible for the implementation of the financial decision-making and financial system; strategic financial decision-making functions to evaluate the separation of functions and performance of its functions. In order to implement the company's financial strategy, the need for centralized control of financial operations, which is the financial capital controls the main direction.
(2) the implementation of financial management and control of the incentive mechanism
Incentive pay is divided into the way of encouragement, motivation control, and the remaining dominance motivation, incentives such as reputation. Organizational behavior research scientists show that the strengthening of positive incentives (recognition, rewards) to strengthen incentives than negative (criticism, punishment) and more effective. Corporate governance should not only focus on incentives, but also attach importance to supervision and restraint, the two can not biased; if effective cooperation between the two, then maximize the value of the company play a huge role in promoting. Incentive mechanism, the need for incentive compensation, financial incentives and reasonable control over the configuration, control of incentives, especially financial incentives to control the parent company shareholders or board of directors, the premise of effective control of the board of supervisors. Problems in many companies an incentive mechanism is not supported by the establishment of monitoring mechanism to do matching funds control mechanism which is an important cause of poor running.(3) monitoring the implementation of financial constraints on the mechanism of supervision
Shareholders, board of directors or board of supervisors to protect the effective operation of internal control mechanism, operating efficiency, capital and resources to improve efficiency in the use, in addition to a financial audit carried out to ensure the quality of accounting information and financial activities beyond the legal compliance, but also under the guidance of the Board of Directors to carry out management audits of operating efficiency, capital or other factors of production, the utilization efficiency of the audit, to help operators to solve problems in a timely manner to prevent violations, the formation of top-down mechanism. In order to ensure monitoring results, the need to take the following measures: to increase the independence of the board of directors or board of supervisors and monitoring capacity, the Board of Trustees of the Internal Audit and the information flow between the exchange mechanisms; composed mainly of independent directors to the Audit Committee and to evaluate the choice of accounting firms Institute of Certified Public Accountants audit quality, to ensure that the trial, 7 new way "of corporate governance and accounting control." accounting research. Canada 03.2 (P44) of the independence and the independence of audit quality evaluation. If supervision by supervisors control mechanism, supervisors together with the supervisor, can only be conducive to safeguarding the rights and interests of supervisors, to the detriment of the interests of owners and other stakeholders. Thus, in three main funds accounting control, to the company's internal organization, as well as their overall status and results of the behavior has always been with the company's goal is the same, it is necessary to establish a series of effective decision-making, incentives and monitoring mechanism, so that the three fund management accounting entity level control objectives in line with the Group's financial strategy