摘要：随着经济的飞速发展和市场环境的不断完善，越来越多的企业逐渐上市，企业作为改善公司融资能力，充分发挥资本市场优化资源配置给你的重要手段，无论是对企业还是对中国市场都起到了非常重要的作用。财务治理是上市公司获得快速发展的关键，财务治理是公司治理的核心，财务治理作为公司财务和公司治理相结合的产物，肩负着公司财务与公司治理赋予的重要任务，财务治理是一系列规范和协调股东、债权人、经营管理者之间财务冲突的制度安排，为了就是提高公司治理效率，实现公司各利益相关者间的信息对称和利益制衡。但是，我国上市公司出现了一系列的财务问题，这些问题严重影响着我国上市公司的财务治理效率，不利于公司长远发展和对中国经济的促进发展作用。因此，上市公司财务治理迫在眉睫，文章将对财务治理出现的问题进行原因分析，进而提出建议。

关键词：上市公司   公司治理   财务治理   治理效率

Abstract: with the rapid development of the economy and market conditionscontinue to improve, more and more enterprises market gradually, enterprises as to improve corporate financing ability, fully optimize the allocation of resources to the important means of your market capital, whether for business or for Chinese market plays a very important role. Financial management iskey to obtain the rapid development of the listing Corporation, financialgovernance is the core of corporate governance, financial governance as aresult of corporate finance and corporate governance combined, shoulder the important task to corporate finance and corporate governance, financial governance is a system arrangement of financial conflicts between a series of norms and coordinate the shareholders, creditors, managers in order toimprove the efficiency of corporate governance, that is, the checks and balances of each stakeholder information symmetry and interests. However,China's listing Corporation facing financial problems, these problems seriously affect China's listing Corporation's financial governance efficiency, is not conducive to the long-term development of the company and the Chineseeconomic role in promoting the development. Therefore, imminent listing Corporation financial management, analyses the causes of the article will appear on the financial management problems, and puts forward suggestions.

Keywords: Listing Corporation  Corporate governance  Financial Governance  Governance efficiency