论成本控制与财务管理目标

On Cost Control and Finance Management Goal

财务管理是企业管理的重要组成部分,渗透到企业的各个领域、各个环节之中。财务管理直接关系到企业的生存与发展,是企业可持续发展的一个关键。在建立现代企业制度过程中,投资主体多元化,企业成为真正的市场竞争主体与法人治理实体,因而对企业的成本控制与财务管理目标提出了更高更迫切的要求。

Finance management is an important part in enterprise management, which permeated into different fields and knots of enterprises. Finance management directly relates to enterprise survival and development. Finance management is a key in enterprise＇s sustainable development. In the process of building modem enterprise regulations, investment main body pluralized, enterprises became a real market-competition body and judicial person independent body,which raised more and more urgent requirements to enterprise cost control and finance management system.