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财务管理环境变化是财务管理目标产生和发展的根本原因。正确地认识企业所处的财务管理环境,可以不断推动财务理论的研究,建立适应市场经济发展需要的财务管理体系。但是,在不同时期,不同国家,不同领域企业所处的环境不同,财务管理具有不同的目标,本文拟从我国现阶段企业所处的财务管理环境以及加入WTO后所处环境的展望,来说明我国企业应如何构建适合企业自身特点及发展需要的则一务管理目标体系。
Changes in financial management environment is the fundamental reason for the emergence and development of financial management objectives. Correctly understanding the financial management environment in which an enterprise is located can continuously promote the study of financial theory and establish a financial management system that meets the needs of market economy development. However, in different periods, different countries, different areas of business environment is different, financial management has different goals, this article from the current stage of our country's financial management environment and the prospects of the environment after accession to the WTO to illustrate How Chinese enterprises should construct a management target system that suits their own characteristics and development needs.