Finally, the dissertation compares the characters of financial power mechanism in the west from a financial governance angle . on the basis of absorbing all the further experience for reference and considering the practice in our country, the dissertation tries to construct soes " financial power mechanism by the rational allocation of property rights, which is the financial governance object 最后,比较了西方国家各治理主体参与企业治理的财务动力机制的特点,借鉴其经验并结合我国实际,试图从企业财务治理的客体??财权配置的角度整合各治理主体的动力,构建出我国国有企业财务动力机制。