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随着社会主义市场经济的发展,现代企业制度的酝酿和建立,企业管理开始朝着法制化、规范化、科学化的高效运转轨道推进。在财务管理方面,企业财务与国家财政的职能混淆已产生了渐趋明晰的划分,即:以企业法人为主体的企业微观财务和以国家(或政府)为主体的政府宏观财务。然而,体制改革的步履维艰,政企分割的藕断丝连,习惯于传统模式的理财实务运作,尚没有根本性转变。现代企业制度的建立,传统概念基础上的理财思路和运作方式,需要我们重新研究和讨论,本文试就理财的着眼点问题作一初步探讨,供参考指正。
With the development of the socialist market economy and the brewing and establishment of a modern enterprise system, corporate management has begun to advance toward an efficient, legal, scientific, and scientifically efficient operation. In the aspect of financial management, the confusion between the functions of corporate finance and state finance has resulted in a gradually clear division, namely: the micro finance of enterprises based on corporate legal persons and the macro finance of governments based on the state (or government). However, the institutional reforms are still struggling, and the disconnection of government and enterprise divisions, and the traditional model of financial management practices, are not yet fundamentally changed. The establishment of a modern enterprise system, financial ideas and operation methods based on traditional concepts requires us to re-study and discuss. This paper tries to make a preliminary discussion on the focus of financial management for reference.