【正文】 能先調(diào)動(dòng)審計(jì)、稽核等力量打前站 ,使辦案工作更扎實(shí)有效。主要措施：一方面，強(qiáng)化過(guò)程監(jiān)督 ,使企業(yè)重大事項(xiàng)的決策有序進(jìn)行 ,有效防止了經(jīng)營(yíng)者濫用權(quán)力 ,同時(shí)促進(jìn)了經(jīng)營(yíng)管理水平的提高。多層次、多角度的測(cè)評(píng)機(jī)制 ,使經(jīng)營(yíng)管理人員行使權(quán)力更加謹(jǐn)慎。另一方面，加強(qiáng)職工董事和監(jiān)事在民主監(jiān)督中作用 ,上海儀電工會(huì)制定了職工董事、監(jiān)事選舉產(chǎn)生、參與決策、實(shí)施監(jiān) 督等制度 ,明確了職工董事、監(jiān)事閱讀文件、收集意見(jiàn)、查閱資料、發(fā)表意見(jiàn)、通報(bào)職工、工作述職、檢查巡視等程序性規(guī)定。 案例分析的啟示 上海儀電控股公司這一案例，是國(guó)外國(guó)有控股公司財(cái)務(wù)治理結(jié)構(gòu)與中國(guó)國(guó)情相結(jié)合的典范，我國(guó)國(guó)有控股公司在財(cái)務(wù)治理方面尤其值得借鑒。 首先，實(shí)現(xiàn)了出資者與經(jīng)營(yíng)者的真實(shí)分離，雖然國(guó)有資產(chǎn)最終所有權(quán)屬于國(guó)家，但通過(guò)國(guó)資委授權(quán)或委托，上海儀電就成為授權(quán)范圍內(nèi)國(guó)有資產(chǎn)的運(yùn)營(yíng)主體；通過(guò)向子公司派出產(chǎn)權(quán)代表，包括董事、監(jiān)事及財(cái)務(wù)總監(jiān)；對(duì)子公司行使資產(chǎn)控制權(quán)，對(duì)其發(fā)展戰(zhàn)略、重大投資、產(chǎn)權(quán)轉(zhuǎn)讓等重大 決策進(jìn)行參與和控制及對(duì)子公司的財(cái)務(wù)狀況、生產(chǎn)經(jīng)營(yíng)狀況進(jìn)行審查和監(jiān)督等方式，對(duì)于其子公司而言它就是出資人。 17 還有 ，推進(jìn)了國(guó)有控股公司監(jiān)督與激勵(lì)機(jī)制的建立與健全。在這方面，上海儀電主要通過(guò)設(shè)置內(nèi)審委及加強(qiáng)職工董事、監(jiān)事在監(jiān)督中的作用等方式，構(gòu)筑立體監(jiān)督模式，這種系統(tǒng)而周密的立體監(jiān)督模式安排，使制度難以真正落實(shí)的管理頑癥得到了比較好的解決，更為重要的是進(jìn)一步加強(qiáng)了職工董事和監(jiān)事在民主監(jiān)督中作用。 18 結(jié) 論 本文通過(guò)國(guó)有控股公司發(fā)展的現(xiàn)狀，通過(guò)對(duì)原有相關(guān)理論的綜合歸納和延伸等研究方法，找出財(cái)務(wù)治理的問(wèn)題并分析其原因 ，得出以下結(jié)論： （ 1）合理配置財(cái)權(quán)，通過(guò)保障董事會(huì)對(duì)經(jīng)理層的指導(dǎo)權(quán)與監(jiān)督權(quán)以及賦予中小股東財(cái)務(wù)治理權(quán)等方式強(qiáng)化以董事會(huì)治理為中心的公司財(cái)務(wù)治理是十分有效的。通過(guò)股權(quán)的分散化，使各個(gè)利益主體都能行使其所有者權(quán)利，在公司財(cái)務(wù)治理中形成一種有效的制衡機(jī)制。 （ 2）通過(guò)建立高額薪酬、股權(quán)激和精神激勵(lì)機(jī)制，來(lái)調(diào)動(dòng)經(jīng)營(yíng)者的積極性和主動(dòng)性，相應(yīng)的，改革經(jīng)營(yíng)者的選拔和考核制度以及監(jiān)理業(yè)績(jī)考核體系，來(lái)制約和監(jiān)督。只有建立激勵(lì)約束機(jī)制，才能使經(jīng)營(yíng)者在實(shí)現(xiàn)自身利益最大化的同時(shí)實(shí)現(xiàn)股東利益最大化，企業(yè)利益最大化。 （ 3）公司 根據(jù)各自的具體情況，通過(guò)強(qiáng)化監(jiān)事會(huì)監(jiān)督權(quán)、建立獨(dú)立董事資格認(rèn)定制度和改進(jìn)獨(dú)立董事制度的措施，合理劃分監(jiān)事會(huì)與獨(dú)立董事的監(jiān)督權(quán)力和范圍，明確各自的責(zé)任，就能夠避免機(jī)構(gòu)重疊，使獨(dú)立董事與監(jiān)事會(huì)在公司治理中起到雙保險(xiǎn)的作用。 本文可能還存在許多的不足和局限，期待以后通過(guò)不斷地學(xué)習(xí)和研究，得到進(jìn)一步的提高和完善，也誠(chéng)懇地歡迎各位老師予以批評(píng)和指正。 19 參考文獻(xiàn) 1 伍中信 .現(xiàn)代企業(yè)財(cái)務(wù)治理結(jié)構(gòu)論 [M].2021, 24～ 27 2 馬曉紅 ,魏繼平 .淺析委托代理理論 .大眾商務(wù) [R].2021,07 3 朱志雄 ,程瑤 .現(xiàn)代公司治理理論 的發(fā)展與啟示 [N].現(xiàn)代管理科學(xué) [J]. 2021,03 4 王方紅 .國(guó)有企業(yè)改革的基本經(jīng)驗(yàn)及進(jìn)一步深化方向 .現(xiàn)代經(jīng)濟(jì)探討 [J].2021,02 5 李偉 .關(guān)于國(guó)有企業(yè)公司治理問(wèn)題的思考 .現(xiàn)代管理科學(xué) [R].2021,12 6 馬葵 .管理層薪酬激勵(lì)與企業(yè)業(yè)績(jī)的實(shí)證研究 .經(jīng)濟(jì)管理研究 [M].2021,04 7 邵磊 .我國(guó)國(guó)有控股公司治理的問(wèn)題分析與政策建議 .文化商業(yè) [N].2021,02 8 付雨紅 .淺談我國(guó)公司財(cái)務(wù)治理結(jié)構(gòu)的構(gòu)建 .消費(fèi)導(dǎo)刊 [R].2021,06 9 楊河清 ,王丹 .我國(guó)企業(yè)經(jīng)營(yíng)者市場(chǎng)激勵(lì)約束機(jī)制問(wèn)題與對(duì)策 .經(jīng)濟(jì)管理研 究 [J]. 2021,07 10 Compensation Structure Ownership and Firm Performance [J].Financial ,38(2):163～ 184 11 Joshua Ronen,Joseph Tzur,Varda effect of directors equity incentives on earnings management[J].Accounting and Public ,25(4):359～ 389 12 Rainer powered incentives and fraudulent behavior:Stock based versus stock optionbased pensation[J].Economics Letters.2021,101(2):122～ 125 13 Victoria , Hal reversals in evaluations of cash versus noncash incentives[J].Economic ,30(6):859～ 872 14 黃群慧 .新時(shí)期國(guó)有企業(yè)的使命與國(guó)企領(lǐng)導(dǎo)人的薪酬制度 .經(jīng)濟(jì)管究 [J].2021,01 15 雋娟 .管理層持股與經(jīng)營(yíng)績(jī)效的實(shí)證研究 :來(lái)自深市的經(jīng)驗(yàn)證據(jù) [N].2021,07 20 致 謝 請(qǐng)您刪除一下內(nèi)容， O(∩ _∩ )O 謝謝?。?！ Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the sevenday Chinese 請(qǐng)您刪除一下內(nèi)容， O(∩ _∩ )O謝謝?。?！ National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may bee more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and acmodation prices, with the possibility that there will be no rooms available. It is also mon that you39。 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the