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政府理财与企业理财分别侧重于两个不同的领域,但理财活动的共性特征决定了在管理中有可以相互借鉴的一面。企业理财的经验和教训可以为政府理财框架的搭建提供有益的启示。应明确政府理财目标无论政府还是企业,在理财活动中都必须明确其管理的目标。目前企业已经认识到了确立理财目标的重要性,并从不同层面设置了理财目标。根据企业理财实践,政府在确定目标时应关注以下几个方面:一是按层次设立目标。根据目标的层次性特征,企业通常是按照组织结构来确定分层目标,包括企业最高层次的上层目标、各所属子
Governmental financial management and corporate financial management respectively focus on two different areas, but the common characteristics of financial management determines the management can learn from each other’s side. The experience and lessons of corporate finance can provide useful enlightenment for the government financial management framework. Should be clear that the goal of government financial management, whether government or business, in the financial management activities must be clear about its management objectives. At present, enterprises have realized the importance of establishing the goal of financial management and set the goal of financial management from different aspects. According to the practice of enterprise financial management, the government should pay attention to the following aspects in determining the goal: First, set the goal by level. According to the hierarchical characteristics of the target, the enterprise usually determines the stratification target according to the organizational structure, including the upper-level upper-level goal of the enterprise,