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1国有企业三位一体财务管理理论框架的基本含义国有企业三位一体企业财务管理理论框架是指以实现和谐财务管理为目标,以优化财务文化为基础,以刚性财务管理和柔性财务管理相结合为手段的一种理论体系。这不同于私营企业财务管理理论框架。私营企业财务管理理论框架往往是以实现价值最大化(或者股东价值最大化、利润最
1 The basic meaning of trinity financial management theory framework of state-owned enterprises The trinity of state-owned enterprises financial management theory framework refers to the realization of harmonious financial management as the goal, to optimize the financial culture as the basis, rigid financial management and flexible financial management as a means of combining Kind of theory system. This is different from the theoretical framework of private financial management. The theoretical framework of financial management in private enterprises is often based on the realization of the maximization of value (or the maximization of shareholders' value and profit maximization