A Research About Financial Governance Mechanism Based On The Theory Of Group Behavior

The current behavioral mechanism research mainly discusses the interactive behavior among the various stakeholders, mainly divided into decision-making behavior, behavior problem of budget and performance evaluation, and the research object is mainly the management -- shareholders, manager, and the board of supervisors. The group behavior theory study the characteristics of group behavior, satisfying people’s ownership and the need for self-esteem, to control and change human behavior. Group behavior theory can explain various real-world events, and any enterprise working implementation cannot do without group.This paper establishes financial supervisory mechanism based on the group behavior theory, mainly divided into grass-roots level stakeholders’supervisory mechanism and executive-level stakeholder’s supervisory mechanism. For grass-roots level stakeholders supervisory mechanism, we should establish open group supervisory mechanism in actively organize and establish closed individual supervisory mechanism in negative organize. Open group financial supervisory mechanism in actively organize can stimulate the group internal positive information and promote supervision effectively; Closed individual financial supervisory mechanism in negative organize can promote the supervision effectively and prevent negative information influencing each other, because the blame was placed squarely on their employee in this closed individual supervisory mechanism. As how to measure the negative organize and positive organize, we can reference the calculation method of group cohesion. Deutsch put forward this calculation method by supervisory effective proportion. According to the present circumstances in corporate supervisory mechanism, there exist major serious problems, such as the impracticability of shareholders, insider control, useless supervisor group and weak position of minority shareholders. From group behavior theory of view, we explain that the causes of these serious problems are the difference between the shareholder organizational goals and senior manager organizational goals and the unclear board of supervisors and senior manager group boundary. From group behavior theory of solution, we should reduce the differences between the shareholder organizational goals and senior manager organizational goals, do harm to senior manager group cohesion to strengthen supervisory mechanism, and clear the board of supervisor group and senior manager group. As for financial incentive mechanism, based on the group behavior theory, we set up open rewarding financial incentive mechanism in positive organize and closed punishable financial incentive mechanism in negative organize. In the active organize, according to the theory of group behavior the open rewarding financial incentive mechanism mean public employees’performance information and reward advanced employee, which can stimulate positive information and unclog the mutual influence of positive information among the active organize, and the measure of rewarding advanced employee can guide the positive group to develop better; In the negative organize, according to the theory of group behavior the closed punishable financial incentive mechanism mean close employees’ performance information and punish the fall behind employee, which can inhibit the negative information interaction in the group and inspire employees’ negative sense of crisis because of the backward punishment. As for the measure of negative and positive work attitude, we can reference the Job description index survey method, the Minnesota satisfaction questionnaire, and the Peter demand satisfaction questionnaire. These methods choose the questionnaire survey and calculate the result to measure group work attitude.