摘要：由于分层的思想可以使复杂的系统易于管理和实现，因此很多学科都引用了分层理论。财务治理结构是公司治理结构的一个重要组成部分，随着我国经济的不断发展，企业财务的管理呈现出复杂性和多变性的特点。建立一个完整的公司财务分层管理模式，既要包括财务治理结构的建立，也要包括财务治理机制的建立。本文首先对财务分层的思想进行概述，在此基础上阐述了财务分层对于企业来说的重要性，然后分析其存在没有解决好财务管理权、产权关系模糊不清和管理层次之间相互脱节等问题，最后根据相应的问题找出解决的措施。
关键词：财务；分层；管理；措施
Abstract: because of the hierarchical thought can make the complicated system is easy to manage and implement, therefore many subjects cited stratification theory. Financial governance structure of corporate governance is an important structural component, with the constant development of our economy, enterprise financial management presents the complexity and variability of characteristics. The establishment of a complete financial management mode, to include financial management structure is established, should also include the establishment of financial governance mechanism. This paper firstly summarizes financial hierarchy theory, elaborated on this foundation layers of Finance for enterprises the importance, then analyzes its existence was not solved good financial management, property right unclear relation and management levels of disjuncture between problems, finally according to the corresponding problem solving measures.
Key words: financial management; measure; stratification;
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