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建立规范的公司治理结构以及选择确定公司的财务管理目标、发挥其财务管理职能是现代企业制度的核心内容。本文通过对中外企业财务管理目标的对比分析,试对现代公司治理结构下我国企业财务管理目标的选择以及其财务管理职能变化进行探讨。
Establishing a standardized corporate governance structure and choosing to determine the company’s financial management objectives and giving full play to its financial management functions are the core contents of the modern enterprise system. Through the comparative analysis of the financial management objectives of Chinese and foreign enterprises, this paper attempts to explore the choice of the target of Chinese enterprises’ financial management and the changes of their financial management functions under the modern corporate governance structure.