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一、“企业的”财务目标还是“企业财务的”目标“企业的”财务目标与“企业财务的”目标两者有着明显的区别:首先是主体归属不同。“企业的”财务目标主体归属于“企业”;“企业财务的”目标,主体归属于“企业财务部门”。第二是职能不同,即实现其目标各自发挥的职能作用不同。“企业的”财务目标,其实现是通过企业决策当局对企业内外部各种资源要素(包括人力资源、物力资源、环境资源等)综合性、适时性、动态性的指挥、协调及运作的阶段性结果;而“企业财务的”目标实现则是企业内财务这一职能部门通过筹资、投资等财务理财职能作用发挥(即
First, “corporate ” financial goals or “corporate financial ” target “corporate ” financial goals and “corporate financial ” goal there is a clear distinction between the two: the first is the main attribution of different. “Business ” The financial objectives of the main body belongs to “enterprise ”; “corporate finance ” target, the main body belongs to “corporate finance department ”. The second is the difference in functions, that is, the function of different functions of each of them in achieving their goals. “Corporate ” financial goals, the realization of which is through corporate decision-making authority of the various internal and external resources (including human resources, material resources, environmental resources, etc.) comprehensive, timely and dynamic command, coordination and operation Of the stage results; and “corporate finance ” goal is achieved by the financial department of the enterprise finance through investment, investment and other financial and financial functions to play (ie