From the points of law philosophy and economics , the aspect illustractes that admitting human capital contribution can not only embodies the objectivity and justice of the law , but also impels the creativity of human capital by perfecting the company administration structure 该部分从法哲学和经济学的两个角度，论证了允许人力资本出资既能体现法的客观性和公正性，也能通过完善公司治理结构来激励人力资本出资者的经营积极性、创造性。
Secondly , the viewpoint that only the management and technique human capital with special capacity can become investment object is presented . thirdly , the paper brings forward the viewpoint that investors of human capital should take on the limited liability . fourthly , system of ensuring the trade safety of human capital investment is designed 四、对保障人力资本出资交易安全进行了制度设计,具体包括人力资本的出资公示制度、人力资本股东股份转让的限制制度、人力资本出资者的竞业禁止制度和人力资本出资者的人身保险制度和责任保险制度。
The problem of governance structure cause of the principle - agency raised the separation " of ownership and controlling rights of the finn in the modern corporation . the governance structure is an arrangement of system , which regulates the relations of rights , duties and interests among different interests subjects on the basis of separation and integration that capital ownership of laws and economy or investor and manager in modem corporations 公司治理结构是指在现代公司中资本的法律上的所有权和资本的经济上的所有权(即出资者所有权与法人财产权) ，出资者与经营者分离分立和整合基础上，以委托代理的契约关系为连接并规范不同利益主体之间权、责、利关系的制度安排。
They are specials enterprise legal person different from general enterprises , authorize the organization invested in to exercise invstor " s right to the state - run assets in the scope of authority as the country , engaged in the capital operation and management activity of the assets by investing in the holding way mainly , responsible for security and value preserving and appreciation of the state - run assets in the scope of authority 它们是不同于一般企业的特殊企业法人，作为国家授权投资的机构对授权范围内的国有资产行使出资者权利，主要以投资控股方式从事资本运营和资产管理活动，对授权范围内的国有资产的安全和保值增值负责。
There is only “ lead bank system ” , which was carried out in 1996 , and folk relational financing in some area , which try to build a close relation between investor and sme . but they both have unsatisfactory aspects face very serious problem , which restricts relational financing to play an active role in alleviating the difficulty of financing of sme 虽说1996年执行的主办银行制和存在于部分地区的民间关系型融资,在密切出资者和中小企业关系方面做出了尝试;但也仍然存在着不尽人意的方面和很严重的问题,制约着关系型融资在缓解中小企业融资困难中发挥应有的作用。
Putting forward the measure which is more applicable to the banking of our country , the result shows that government drives banks to m & a ; receives the macro - performance , but loses the micro - performance . the government conducting of the m & a performed by state - owned banks is necessary , but overall is invalid 说明,政府作为国有银行的出资者,尽管在国有银行改革过程中,对银行业的并购重组活动进行引导、干预是十分必要的,但过多的政府干预行为只能使得银行的经营活动更加无效。
Following according as the actual thing of our enterprise group , the paper selects the most suitable pattern of financial control - - - - relative concentrated pattern . afterwards in the research of capital control pattern the paper put forward a new pattern that use the management of value chain as core thought to control the capital . lastly the paper establishes outstanding achievement evaluating index system and on the base of it , the paper designs the reward ways to inspirit the manager of subsidiary company to spur them to do something that is identical with the target of parent company 该文从分析内部控制的理论基础出发，指出财务控制是源于委托代理关系和出资者财务关系的存在；接着在分析了三种财务控制模式的基础上，根据我国的现实情况选择了适合我国企业集团的财务控制模式? ?相对集中的财务控制模式；论文的后两部分是财务控制的具体研究内容，根据控制论的重点控制原理，该文选择了资金控制和经营者的激励作为财务控制最为有效的方式，并在资金控制部分提出了以价值链管理为核心思想的新型资金控制模式；最后该文针对企业集团的特殊情况建立了子公司经营者的业绩评价指标体系，并以此作为依据设计了经营者的报酬结构来激励子公司的经营者，促使其目标与母公司的利益目标保持一致
Under this principle , enterprises preserve previous cooperative economy , sliek to the equality rights of workers , avoid the obstacle in their minds , and reduce the cost of " reform . meanwhile , the whole workers become shareholders through contributing capitals , which not only increase a means of participate distribution through the share of capitals , but also buildup the endeavor and sense of responsibility of labors 同时，全体职工通过集资入股，成为企业的股东，不仅增加一条以资本份额参与分配的途径，而且由于职工拥有了企业的股份，成为企业一个出资者，与企业的关切程度大大提高，劳动的努力程度和责任感也会随之增强。
At first , in chapters , we analyze the environments which affect the internal financial institution . then , according to the certain factors , we begin to illustrate the financial governance among shareholders , corporate managers , and directors . we study the power distribution and the management authority among the three levels , discuss how to coordinate the three levels and elucidate a game theory model to settle down the financial objective of the firm 该部分以企业内部财务制度的影响因素分析入手，根据这些即定的因素，进而转入对微观层面的财务分层治理结构的分析，并试着通过对出资者财务、经营者财务以及经理层财务的财权配置、财务战略上的管理权限安排，以及各层次间相互勾稽与协调运作的剖析，建立一个协调各利益相关者的财务基本目标的博弈模型，最终总结出企业基于财务分层治理的内部财务制度设计的一般思路。
