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一是要处理好微观管理与宏观管理的关系。企业财务管理有微观管理与宏观管理之分,微观管理是相对某个地方、单个企业而言;宏观管理则是相对社会再生产诸环节、国民收入分配诸方面而言,由于单个的企业经营和宏观的结构优化并不表现为永远的统一,这就使得二者在某时某地出现矛盾成为可能。从微观财务上衡量有效益,从宏观财务上衡量也许情况相反。反之亦然。处理二者的关系,从原则上讲应该是微观服从宏观,微观管理要自觉适应宏观管理的客观要求。要做到这一点,财政部门的工作人员必须树立全局观念,在宏观财务管理上,要特别注意利益诱导。
The first is to handle the relationship between micro management and macro management. The financial management of an enterprise is divided into micro management and macro management. The micro management is relative to a certain place and individual enterprise. The macro management is relative to the aspects of social reproduction and national income distribution, due to the individual enterprise operation and macro The structural optimization does not appear as an eternal unity, which makes it possible for the two to become inconsistent at a certain point in time. From the micro-finance to measure the effectiveness of the financial macro-measure may be the opposite. vice versa. To deal with the relationship between the two, it should be micro-subject to macro, and micro-management should consciously adapt to the objective requirements of macro-management. To achieve this, the staff of the financial department must establish a holistic view. In terms of macro-financial management, special attention must be paid to interest induction.