摘要
在市场经济条件下 ,税收是企业经营决策必须考虑的重大因素之一 ,且税收筹划的目标与企业的财务管理目标——企业价值最大化是一致的。本文阐述了税收筹划在企业的筹资决策、投资决策、利润分配及资产重组等财务管理活动中的具体运用。
Tax is one of the important factors in enterprises' management decisions in the circumstance of market economy. And the target of tax planning is maximum of the enterprises' value, which is consistent with the target of financial management. The paper expounds the application of tax planning in the financial management activities such as raising capital decision, investment decision, profits allocation and asset restructuring.
出处
《福建农林大学学报（哲学社会科学版）》
2004年第3期52-54,共3页
Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
关键词
税收筹划
财务管理
运用
tax planning
financial management
application
