摘要
随着社会主义市场经济的快速发展,企业的目标是生存、发展、赢利。这个目标要求财务管理合理安排股权资本与负债资本的比例,并有效的投放和合理使用资本。
With the fast development of socialist market economy, the goal of an enterprise is survival, development and profit. This goal requires financial management to arrange the ratio of shareholding capital and liabilities capital reasonably, to put in capital and make use of capital effectively.
出处
《北京工商大学学报(社会科学版)》
北大核心
2005年第5期67-69,共3页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES