企业财务行为的现状、目标和对策

Corporate Financial Conduct: Current Situation,Objectives and Countermea sures

本文认为,目前我国企业财务行为正在朝合理化、规范化方向发展,但受多方面因素的影响,企业财务行为还存在财务行为主体错位,财务目标混乱,财务管理方法缺乏系统性、先进性,筹资行为异化,投资行为短期化,分配行为扭曲等一系列问题,与财务行为的目标模式还有较大差距。文章提出,为了优化企业财务行为,应该转变理财观念,重塑财务目标,改进财务管理方法,建立和完善财务组织,建立健全财务激励机制,强化财务约束机制,加强社会监督。

The author points out that, at present, China＇ s corporate financial conduct is developing along the road to rationalization and standardization. However, influenced by different kinds of factors, there are still such problems with corporate financial conduct as chaotic financial objectives, the unsystematic and less advanced method of financial management, short-term investment activities, and distorted distribution activities. And the gap between corporate financial conduct and its target mode is still very wide. To optimize corporate financial conduct, we should change ideas of financing, reestablish financial objectives, improve the method of financial management, set up and perfect financial organization, establish and improve the mechanism of incentive, strengthen the restrain mechanism, and tighten social supervision.