摘要:我国现阶段处于经济体制改革转型时期，许多公司在这一时期出现了一系列复杂、多变的问题，而财务治理结构不健全是最主要的问题，这也是其他问题产生的原因。本文通过对方大集团这一典型事例的分析与研究，结合相关理论与公司的实际情况提出一些优化建议，也为我国其他公司的财务治理结构的优化提供参考。

　　　论文首先在理论方面介绍了公司财务治理理论、所有权关系理论、行为主体理论等，并表明论文的研究方向。本文采用调查法、综合归纳法等方法，通过对方大集团现状的考察研究，发现方大集团在财务治理方面存在财务治理行为主体缺失、股权结构部合理等一系列问题，并结合理论与方大集团的实际状况提出财务治理结构的优化建议。通过对方大集团的研究分析，优化财务治理结构可以从财务治理行为主体、母子公司的治理模式、股权结构等几方面入手。本文得出以下结论：为了适应市场经济体制的发展，公司财务治理结构优化势在必行。优化公司财务治理结构不仅有利于提高公司的财务决策效率，而且可以促进企业平稳快速发展。只有不断优化财务治理结构使之适应经济的发展才能使企业立于不败之地。

关键词 股权结构；财务治理；信息披露；财务控制

Abstract:　　The present stage of our country is in the reform of the economic system transition period, many companies appear a series of complex, changeable problems  , and the main problem is that the financial governance structure is not perfect, which also brought other problems. The thesis puts forward some suggestions according to the analysis and research of Fangda Group, and combined with some theories and the actual situation of company. At the same time, it provides reference for other companies in China about the optimization of the financial governance structure.

　　The thesis firstly introduces the corporate finance governance theory, ownership theory, behavior theory in the aspect of theory and shows the thesis research direction. In this thesis, by using the method of investigation, comprehensive induction method, through the investigation of the fangda group, found that fangda group exists finance governance behavior subject absence, the unreasonable ownership structure and a series of problems in the financial processing, and combined with theories and the actual situation of fangda group, puts forward optimization of the recommendations in financial governance structure.According to the analysis of the fangda group, optimize financial governance structure from the finance governance behavior subject, parent-subsidiary corporation governance, equity structure and so on several aspects. The thesis draws the following conclusion: in order to adapt to the development of the market economy system, the structure optimization of corporate financial governance must be imperative. Optimizing the corporate financial governance structure, we can improve the efficiency of financial decision-making companies, to promote the rapid development of enterprises. Only constantly optimize financial governance structure to adapt to the development of economy, in order to enable enterprises to remain invincible.

Keywords  ownership structure  financial governance  information disclosure  financial control