| 论现代企业财务管理的特征 |
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| 引用本文： | 高建立,马继伟,崔勇,乔洪菊.论现代企业财务管理的特征[J].河北科技师范学院学报,1998(1). |
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| 作者姓名： | 高建立 马继伟 崔勇 乔洪菊 |
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| 作者单位： | 河北农业技术师范学院经贸系 |
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| 摘 要： | 对市场经济体制下企业财务管理的特征进行了探讨，认为在市场经济体制下，企业的财务管理受到了高度重视，职能扩大，以劳动价值论为理论原则，强调风险管理，财权集中。提出了财务管理的三项原则，即：风险—报酬平衡原则、合理配比原则、货币时间价值原则。认为一般现代企业财务管理以效益最大化或利润最大化为财务管理目标。
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| 关 键 词： | 企业管理 财务管理 市场经济体制 管理特征 |
DISCUSSION ON THE CHARACTERISTICS OF MODERN ENTERPRISE FINANCIAL ADMINISTRATION |
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| Gao,Jianli,Ma,Jiwei,Cui,Yong,Qiao,Hongju.DISCUSSION ON THE CHARACTERISTICS OF MODERN ENTERPRISE FINANCIAL ADMINISTRATION[J].Journal of Hebei Normal University of Science & Technology,1998(1). |
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| Authors: | Gao Jianli Ma Jiwei Cui Yong Qiao Hongju |
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| Abstract: | The characteristics of enterprise financial administration under the socilist market economy system are discussed and it is believed that the enterporise financial administration has been given high attention and the function has been broadened.The theoretical principle is labour value theory,and risk management and the centralization of financial administration,that is the principle of riskremuneration balance,proper matching principle and money time value principle,are put forward and it is believed that the goal of modern enterprise financial administration is benefit maximization or profit maximization. |
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| Keywords: | enterprise administration financial administration market economy system administration characteristics |
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