摘要
随着现代企业财务管理的逐步多元化,财务管理的内容、企业的筹资、投资、分配活动等发生了深刻变化,企业财务管理理念必须全面更新,财务管理效果必须做到最优化,财务管理要更加科学化,管理对象要以有形生产要素为主转向无形为主,要更加重视规避风险,并建立健全以财务管理为中心的管理体系,以适应现代化企业发展的新要求。
With the gradual pluralisticism of modern enterprise financial management, the content of financial management , the ways in which enterprise raise fund , invest and distribute changed radically. Thus, the concept of enterprise financial management have to change completely . The effect of financial management have to be the best and financial management has to be more socientific . The object should be changed from material production elements to immaterial ones and risks elusion has to be paid more attention to. A financial management center with a sound system should be founded and bettered , in order to accommodate the new requirements of modern enterprise development.
出处
《山西广播电视大学学报》
2005年第6期73-74,共2页
Journal of Shanxi Radio & TV University
关键词
财务管理目标
财务管理理念
规避风险
target of financial management
concept of financial management
risk elusion