Abstract: Based on brief review on the main views about theory of financing body,a new conception of “entity of financing rights” is derived from the conception of financing rights.The two conceptions are used to analyse the relations between financing body,entity of financing rights,and entity of financing governance and to explore the question whether financing body is sole or multiple and the theory of financing stratification.It is concluded that financing body must be sole,namely enterprise itself,while its entities of financing rights or its entities of financing governance can be multiple and stratified,which are united in enterprise’s financing governance structure and incorporated in its financing affairs.

Key words: financing rights, financing body, entity of financing rights, entity of financing governance, financing stratification